Shri Mehilal Shivjor Yadav, Anand V. The Income tax Officer,Ward-2, Anand

MA 45/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4809 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 03-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K DHANESTA
• Assessee Lawyers: B T THAKKAR

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE S/SHRI BHAVNESH SAINI, JM AND D.C.AGRAWAL, A M SHRI MEHILAL SIVJOR YADAV, PROP. OF SHIV POLYMERS, 1801/6, GIDC ESTATE, VITHAL UDYOGNAGAR 388 121. PAN AAGPY 9320D VS. INCOME-TAX OFFICER, WARD-2, ANAND. (APPELLANT) .. (RESPONDENT) ASSESSEE BY :- SHRI B. T. THAKKAR, AR REVENUEBY:- SHRI R. K. DHANESTA, DR O R D E R PER D. C. AGRAWAL, ACCOUNTANT MEMBER . THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE TO RECALL THE ORDER OF TRIBUNAL DATED 6.1.2010 BECAUSE ACCORDING TO ASSESSEE THE ORDER WAS PASSED EX PARTE FOLLOWING THE JUDGEME NTS OF HON. MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND THE TRIBUNAL, DEL HI IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD. 38 ITD 320 (DEL). IT IS SUBMITTED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION THAT THE AUTHORISED REPRESENTATIVE COULD NOT APPEAR ON THE FIXED DATE O F HEARING DUE TO THE FACT THAT ON 6 TH JANUARY, 2010 HE SUDDENLY FELL ILL. NOW AN AFFIDAV IT TO THIS EFFECT IS SOUGHT TO BE FILED BEFORE US. 2. THE LD. DR SUBMITTED THAT THERE IS NO EVIDENCE T HAT SHRI NIRAV K. MEHTA, C.A. WAS TO REPRESENT BEFORE THE TRIBUNAL AN D SECONDLY IF HE WAS M.A. NO.45/AHD/2010 ARISING OUT OF ITA NO.2981/AHD/2009 ASST. YEAR :2006-07 2 ILL HE COULD HAVE SENT A TELEGRAM OR FILED AN AFFID AVIT AT THE TIME OF HEARING SO AS TO SHOW THE BONA FIDE. 3. WE HAVE HEARD THE PARTIES. ON VERIFICATION OF TH E FACT WE FIND THAT THERE IS NO POWER OF ATTORNEY SUBMITTED BY SHRI NIR AV K. MEHTA TO THE EFFECT THAT HE WOULD REPRESENT THE CASE BEFORE THE TRIBUNAL. ON THE OTHER HAND, THE POWER OF ATTORNEY ALONG WITH APPEAL PAPER S HAS BEEN FILED IN FAVOUR OF SHRI KEYUR B. THAKKAR. THEREFORE, APPAREN TLY THE CLAIM THAT SHRI NIRAV K. MEHTA. C.A. WAS TO APPEAR BEFORE THE TRIBUNAL IS NOT FOUND CORRECT AND, THEREFORE, THE CLAIM THAT NOBODY COULD APPEAR BEFORE THE TRIBUNAL BECAUSE THE C.A., SHRI NIRAV K. MEHTA WAS ILL, IS NOT ACCEPTABLE. 4. IN ANY CASE, FOR IMPARTING SUBSTANTIAL JUSTICE W E RECALL THE ORDER OF THE TRIBUNAL FOR FIXING ON 28.9.2010, WHICH HAS BEE N COMMUNICATED TO THE LD. AR SHRI B. T. THAKKAR, PRESENT BEFORE US. H OWEVER, WE IMPOSE A COST OF RS.1000/- ON THE ASSESSEE FOR SUBMITTING AF FIDAVIT OF WRONG PERSON WHO IS NOT AUTHORISED TO APPEAR BEFORE THE TRIBUNAL . MISCELLANEOUS APPLICATION IS ALLOWED WITH COST AS ABOVE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER WAS PRONOUNCED IN OPEN COURT ON 13/8/2010. SD/- SD/- (BHAVNESH SAINI) (D.C.AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMBE R AHMEDABAD, DATED : 13/8/2010. MAHATA/- 3 COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD