Shri Jigar Sureshkumar Shah, Unjha V. The Income Tax Officer, Ward-2, Patan

MA 326/AHD/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7284 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 21-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P PATHAK
• Assessee Lawyers: H V DOSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT M EMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER M.A. NO: 326/AHD/2018 (IN ITA NO. 1174/AHD/2015) (ASSESSMENT YEAR: 2006-07) JIGAR SURESHKUMAR SHAH NAVKAR PUVTVADO, NR. JAIN TEMPLE, UNJHA 384170 V/S ITO, WD.-2 PATAN-384265 (APPELLANT) (RESPONDENT) PAN: BGK PS5 457 A APPELLANT BY : SHRI H.V. DOSHI, A.R. RESPONDENT BY : SHRI O.P. PATHAK, SR. D.R. ( )/ ORDER DATE OF HEARING : 05-04-2019 DATE OF PRONOUNCEMENT : 26-04-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. BY VIRTUE OF THIS MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE U/S 254(2) OF THE ACT, THE ASSESSEE INTENDS TO RECALL THE IMPUGNE D EX-PARTE ORDER DT. 28.09.2018 PASSED BY THIS TRIBUNAL. 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1. THE ABOVE APPEAL WAS DISPOSED OF BY THE TRIBUNA L BY ITS ORDER DATED 28/09/2018 BY EX-PARTE PROCEEDINGS. THE APPELLANT ABOVE NAMED BEGS TO PRES ENT THIS APPLICATION FOR RECONSIDERING THE APPEAL BECAU SE OUR AR REQUESTED BY FILLING M.A. NO. 326 /AHD/2018 . A.Y. 2006-07 2 APPLICATION ON 26/09/2018 FOR ADJOURNMENT OF DATE O F HEARING HELD ON 28/09/2018 BECAUSE ON THE DATE OF HEARING IT WAS NOT POSSIBLE TO REMAIN PRESENT DURING HEARING AS AR WAS SUFFERING FROM VIRAL FEVER. HOWEV ER THE APPEAL IS DISMISSED WITH A BELIEF THAT ADJOURNMENT APPLICATION WAS NOT TILED THOUGH APPLICATION WAS FILED ON 26/09/2018. IT APPEARS THAT ADJOURNMENT AP PLICATION FILED ON 26/09/2018 IS NOT PLACED BEFORE THE BENCH. SO, APPELLANT PRAYS FOR RECONSIDERING THE APPEAL. APPELLANT RESPECTFULLY SUBMIT THAT THE TRIBUNAL MAY BE PLEASED TO SUITABLY AMEND ITS ORDER BY GIVING OPPORTUNITY AND CONSIDERING FOR PLEA OF APPELLANT. 2. THE ABOVE APPEAL WAS DISPOSED OF BY THE TRIBUNAL BY ITS ORDER WITHOUT CONSIDERING THE GROUNDS OF APPEAL FILED WITH FORM 3 6 AND PAPER BOOK SUBMITTED IN ADVANCE. THE APPELLANT ABOVE NAMED BEGS TO PRESENT THIS APPLICATION FOR RECALLING THE ORDER. 3. IT IS RESPECTFULLY SUBMITTED THAT THE TRIBUNAL M AY BE PLEASED TO SUITABLY CONSIDER THIS APPLICATION BY GIVING OPPORTUNITY AND CONSIDERING FOR PLEA OF APPELLANT. 4. COPY OF ADJOURNMENT APPLICATION FILED ON 26.09.2 018 IS SUBMITTED HEREWITH. 3. ON THE OTHER HAND THE LD. DR RAISED NO OBJECTI ON IF THE MATTER IS RECALLED FOR FRESH ADJUDICATION AS PER THE PROVISION OF LAW. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECOR D. ON PERUSAL OF THE ORDER DT. 28.09.2018, WE FIND THAT IN SPITE OF SERVICE OF NOT ICES BY THE REGISTRY NEITHER ANY ONE APPEARED NOR THERE WAS ANY ADJOURNMENT APPLICATION FILED ON BEHALF OF ASSESSEE FOR THE HEARING ON 28.09.2018. THUS, FOLLOWING THE VARIOUS DECISIONS IN THE CASES OF MULTIPLAN INDIA (P) LTD REPORTED IN 38 ITD 320 (DEL), HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 480(MP) THE TRIBUNAL DISMISSED THE APPEAL OF ASSESSEE BY PASSIN G EX PARTE ORDER FOR NON PROSECUTION. WE FIND THAT THERE WAS SUFFICIENT REAS ON FOR THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DATE OF HEARING [28 .09.2018]. THEREFORE, IN VIEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 28 .09.2018 BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASSESSEE. M.A. NO. 326 /AHD/2018 . A.Y. 2006-07 3 5. NEXT DATE OF HEARING IN THIS MATTER IS 08.07.2 019 AND SAME HAS BEEN COMMUNICATED TO BOTH THE PARTIES AND NO SEPARATE NO TICE WILL BE SENT TO ANY OF THE PARTIES. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 26-04-201 9 SD/- SD/- (PRADIP KUMAR KEDIA) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 26/04/2019 TANMAY TRUE COPY COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR IT AT,AHMEDABAD 1.DATE OF DICTATION 05-04-2019 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE OT HER MEMBER 08-04-2019 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S 29 - 04-2019. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 08-04-2019 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 29-04-2019 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 29-04-2019. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER