Shagun Processors Pvt.Ltd., Surat V. Income Tax Officer, Ward-4(2), Surat

MA 43/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5507 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-11-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 22-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALBINUS TIRKEY
• Assessee Lawyers: R B SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER, AND SHRI S. S. GODARA, JUDICIAL MEMBER. M .A. NO. 43/AHD/2016 (IN ITA NO. 512/AHD/2012) (ASSESSMENT YEAR:2004-05) SHAGUN PROCESSORS PVT. LTD., PLOT NO. A & B BLOCK NO. 260, B/H. BHALESHWAR KHADI BHALESHWAR, PALSANA , SURAT 395 003 APPELLANT VS. THE INCOME TAX OFFICER, WARD-4(2), SURAT RES PONDENT PAN: AAFCS5361C /BY ASSESSEE : SHRI R. B. SHAH, A.R. /BY REVENUE : SHRI ALBINUS TIRKEY, SR. D.R. /DATE OF HEARING : 21.04.2017 /DATE OF PRONOUNCEMENT : 28.04.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES MISCELLANEOUS APPLICATION SEEKS TO RECALL TRIBUNALS ORDER DATED 20.07.2015 DISMISSING THE MAIN APPEAL F OR NON PROSECUTION. HEARD BOTH SIDES. CASE FILE PERUSED. 2. WE COME TO TRIBUNALS ORDER DATED 20.07.2015 SOU GHT TO BE RECALLED IN THE INSTANT PETITION. IT IS EVIDENT THAT THE SAID APPEAL WAS FIXED FOR 24.04.2012, 26.05.2015 AND 20.07.2015 AFTER ISSUING NECESSARY NOTICES. NOBODY APPEARS TO HAVE REPRESENTED THE ASSESSEE IN THE SAID HEARINGS SINCE ITS M. A. NO. 43/AHD/2016 ( SHAGUN PROCESSORS PVT. LTD. VS. ITO) A.Y. 2004-05 - 2 - AUTHORIZED REPRESENTATIVE HAD FILED ADJOURNMENT PET ITIONS AT ITS BEHEST. THE ASSESSEE PLEADS IN ITS PETITION THAT IT HAD SENT AD JOURNMENT LETTER THROUGH SPEED POST ON 18.05.2015 RESULTING IN ABOVE ADJOURN MENT TO 20.07.2015 WHICH WAS NOT IN ITS KNOWLEDGE SINCE PRONOUNCED IN THE COURT. IT THEN INVITES OUR ATTENTION THAT EVEN THIS TRIBUNALS ORDER DOES NOT RECORD ANY FINDING ABOUT THE NECESSARY RPAD NOTICE TO HAVE BEEN ACTUALLY SER VED FOR HEARING ON 20.07.2015. LEARNED DEPARTMENTAL REPRESENTATIVE FA ILS TO REBUT ALL THESE SOLEMN AVERMENTS. WE CONCLUDE IN THESE FACTS THAT ASSESSEES NON APPEARANCE IN MAIN APPEALS HEREIN WAS NEITHER INTEN TIONAL NOR DELIBERATE BUT DUE TO UNAVOIDABLE CIRCUMSTANCES NARRATED HEREINABO VE. WE THUS RECALL OUR ORDER DATED 20.07.2015. THE MAIN APPEAL STANDS RES TORED TO ITS ORIGINAL NUMBER. WE FIX THE SAME FOR HEARING ON 31.05.2017 IN PRESENCE OF BOTH THE PARTIES. NOTICE OF HEARING STANDS DISPENSED WITH F OR THE SAID DATE AS LEARNED COUNSEL HAVE NOTED DOWN THE SAME IN THEIR RESPECTIV E FILES. 3. THIS ASSESSEES MISCELLANEOUS PETITION IS ALLOWE D IN ABOVE TERMS. [PRONOUNCED IN THE OPEN COURT ON THIS THE 28 TH DAY OF APRIL, 2017.] SD/- SD/- ( PRAMOD KUMAR ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 28/04/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 45 / GUARD FILE. BY ORDER / . // . /0