Tribhovandas Motiram Patel, Surat V. The Income Tax Officer, (Tech)-1, Surat

MA 49/AHD/2015

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5154 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2001-2002
• Appeal Filed On: 08-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MONIL SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER, AND SHRI S. S. GODARA, JUDICIAL MEMBER. M.A. NOS. 48 & 49/AHD/2015 (IN ITA NOS. 41 & 42/AHD/2011) (ASSESSMENT YEARS:1999-2000 & 2001-02) M/S. TRIBHOVANDAS MOTIRAM PATEL, X-1147, SURAT TEXTILE MARKET RING ROAD, SURAT APPELLANT VS. ITO (TECH)-1, SURAT RESPONDENT PAN: AABFT 4027 H /BY ASSESSEE : SHRI MONIL SHAH, A.R. /BY REVENUE : SHRI K. MADHUSUDAN, SR. D.R. /DATE OF HEARING : 06.01.2017 /DATE OF PRONOUNCEMENT : 12.01.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THESE TWO ASSESSEES MISCELLANEOUS APPLICATIONS FIL ED U/S.254(2) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT SEEK TO RE CALL TRIBUNALS COMMON ORDER DATED 02.02.2015 DISMISSING BOTH THE MAIN CAS ES FOR NON PROSECUTION. WE HAVE HEARD BOTH THE PARTIES. CASE FILE PERUSED . M.A. NOS. 48 & 49/AHD/2015 (TRIBHOVANDAS M. PATEL V S. ITO) A.YS. 1999-2000 & 2001-02 - 2 - 2. WE COME TO ASSESSEES PLEADING FIRST. ITS MAIN AVERMENT IS THAT IT HAD APPOINTED A FIRM OF CHARTERED ACCOUNTANTS FOR THE P URPOSE OF PURSUING THE TWO MAIN CASES. IT THEN SUBMITS THAT THE SAID FIRM COULD NOT APPEAR BECAUSE OF COMMUNICATION GAP AND OVERSIGHT WHICH CULMINATED IN THIS TRIBUNALS ORDER DISMISSING THE MAIN CASES FOR NON PROSECUTION ON AN ASSUMPTION THAT ASSESSEE IS NOT INTERESTED IN PURSUING ITS APPEALS. LEARNED COUNSEL VEHEMENTLY STATES THAT THE ASSESSEE IS VERY MUCH IN TERESTED IN DISPOSAL OF ITS TWO APPEALS ON MERITS. LD. DEPARTMENTAL REPRESENTA TIVE FAILS TO REBUT ALL THESE SOLEMN AVERMENTS. WE THUS FIND MERIT IN ASSE SSEES TWO MISCELLANEOUS APPLICATIONS AS IT HAS PROVED TO HAVE NEVER BEEN NE GLIGENT IN PURSUING ITS MAIN CASES. WE ACCORDINGLY RECALL OUR COMMON ORDER DATED 02.02.2015. THE REGISTRY SHALL NOW FIX BOTH THE MAIN CASES FOR HEAR ING IN DUE COURSE. 3. THESE TWO ASSESSEES MISCELLANEOUS APPLICATIONS ARE ALLOWED. [PRONOUNCED IN THE OPEN COURT ON THIS THE 12 TH DAY OF JANUARY, 2017.] SD/- SD/- ( PRAMOD KUMAR ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 12/01/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 / GUARD FILE. BY ORDER / . // . /0