Shri Shital Omprakash Agrawal, (HUF), Ahmedabad V. ITO, Ward-1(2)(4), Ahmedabad

MA 373/AHD/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5646 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 09-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) M.A. NO: 373/AHD/2019 (IN ITA NO. 2284/AHD/2017) (ASSESSMENT YEAR: 2011-12) M/S SHITAL OMPRAKASH AGRAWAL HUF, A/2/2, ELITE CO-OP HOUSING SOCIETY, NR. DAFNALA., OPP. NEW ANNEXEE, SHAHIBAUGH, AHMEABAD-380004 V/S INCOME TAX OFFICER, WARD- 1(2)(4), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AAMHS 8916H APPELLANT BY : SHRI PRATEEK JAIN, AR RESPONDENT BY : SHRI VIDHYUT TRIVEDI, SR. D .R. ( )/ ORDER DATE OF HEARING : 17 -01-202 0 DATE OF PRONOUNCEMENT : 29 -01-2020 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. 18-11- 2019 PASSED BY THIS TRIBUNAL. M.A. NO 373/ AHD/2019 . A.Y. 2011-12 2 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1. THAT THE APPEAL FILED BY THE ASSESSEE ABOVE-NA MED FOR THE ASSESSMENT YEAR 2011-12 BEARING ITA. NO. 2284/AHD/2017 IS DECIDED B Y HON'BLE ITAT, AHMEDABAD BENCH 'C', AHMEDABAD VIDE ORDER DATED 18. 11.2019, WHEREBY THE APPEAL OF THE ASSESSEE DISMISSED FOR THE NON-ATTEND ANCE BY APPLYING THE DECISION OF MULTIPLAN INDIA LTD. 38 ITD 320 (DEL). 2. IN PARA 2 OF THE ORDER OF HON'BLE ITAT IT IS MENTIONED THAT ON THE DATE OF HEARING NONE APPEARED NOR ADJOURNMENT APPLICATION W AS FILED ON BEHALF OF THE ASSESSEE AND HENCE THE APPEAL WAS DISMISSED FOR THE WANT OF PROSECUTION. IT IS RESPECTFULLY SUBMITTED THAT THE APPELLANT ASSESSEE HAS TWO APPEALS RUNNING FOR THE SAME CASE FOR SAME ASSESSMENT ORDER. ITA NO. 22 84/AHD/2017 AND ITA NO. 1978/AHD/2017. THE HEARING DATE OF BOTH THE CASES W AS ON 23-10-2019. WE WOULD ALSO LIKE TO BRING IT TO YOUR KIND ATTENTION THAT BOTH THE CASES ARE RUNNING ON DIFFERENT BENCHES I.E. BENCH C (APPELLANT: ASSES SEE) & A (APPELLANT: DEPARTMENT) RESPECTIVELY. DUE TO THIS THE AUTHORISE D REPRESENTATIVE OF ASSESSEE APPEARED BEFORE BENCH A ON THE SAME DATE FOR ADJOUR NMENT AND ADJOURNMENT WAS GRANTED FOR 23-01-2020. THE INTENTION OF THE ASSESSEE AND THE A.R. WAS NOT TO MISS THE HEARING BUT AS THE CASES WERE NOT CLUBBED TO ONE BENCH THE A.R. MADE A N UNINTENTIONAL ERROR AND UNWILLINGLY OMITTED THE HEARING. 3. IT IS HUMBLY PRAYED THAT THE APPLICANT IS VER Y MUCH INTERESTED IN PURSUING THE MATTER AND THEREFORE IT IS HUMBLY PRAYED THAT THE A BOVE ORDER MAY KINDLY BE RECALLED, AND IN THE INTEREST OF JUSTICE THE APPLIC ANT BE GIVEN AN OPPORTUNITY OF HEARING AND THE APPEAL BE KINDLY DECIDED ON MERITS AND OBLIGE. 4. SUPPORTING AFFIDAVIT IS ENCLOSED 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. 18-11-2019, WE FIND THAT IN SPITE OF SERVICE OF NOTICES BY THE REGISTRY NEITHER ANY ONE APPEARED NOR THERE WAS ANY ADJOURNMENT APPL ICATION FILED ON BEHALF OF ASSESSEE FOR THE HEARING ON 18-11-2019. THUS, FOLLO WING THE VARIOUS DECISIONS M.A. NO 373/ AHD/2019 . A.Y. 2011-12 3 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 DISMIS SED THE APPEAL OF ASSESSEE BY PASSING EX PARTE ORDER FOR NON PROSECUT ION. WE FIND THAT THERE WAS SUFFICIENT REASON FOR THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DATE OF HEARING [18-11- 2019]. THEREFORE, IN V IEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 18-11-2019 BY ALLOWING TH IS MISC. APPLICATION FILED BY THE ASSESSEE. 5. NEXT DATE OF HEARING IN THIS MATTER IS 05/02/2 020 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 29- 01- 2020 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 29/01/2020 RAJESH 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 ITAT,AHME DABAD