Shri Dilip N.Vyas, Mehsana V. The Dy. CIT.,Cent. Circle-2(2), Ahmedabad

MA 50/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1964 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 06-06-2014
• Assessment Year: 2003-2004
• Appeal Filed On: 19-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Assessee Lawyers: S N DIVETIA
• Section: 153A; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER MA NO.50/AHD/2014 (ARISING OUT OF IT(SS)A NO.55/AHD/2011 A.Y. 2003-04 SHRI DILIP N. VYAS, 19, SURAMYA SOCIETY, OPP. RANGOLI HOTEL, MEHSANA PAN: AAMPV 4699N VS DCIT CENTRAL-CIRCLE- 2(2), AHMEDABAD. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI O.P. BATHEJA, SR.D.R. ASSESSEE(S) BY : SHRI S.N. DIVETIA / DATE OF HEARING : 06/06/2014 / DATE OF PRONOUNCEMENT: 13/06/2014 / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : BY THIS MA, THE ASSESSEE HAS REQUESTED FOR RECALL O F THE EX-PARTE ORDER OF THE TRIBUNAL IN IT(SS)A NO.55/AHD/2011, DA TED 22.11.2013. 2. THE ASSESSEE HAS EXPLAINED THE CIRCUMSTANCES FOR NOT APPEARING ON THE DATE OF HEARING, IS REPRODUCED BELOW: 4. THE APPLICANT SUBMITS WITH GREATEST RESPECT THA T THE NOTICE OF HEARING ISSUED ON 25.10.2013 WAS DISPATCHED BY SPEED POST O N 30.10.2013 AND SERVED ON 01.11.2013 AT THE ABOVE ADDRESS TO THE CARE TAKE R POSTED IN THIS BUNGALOW. UNFORTUNATELY, HE COULD NOT HANDOVER THE SAME IN TH E OFFICE OF THE APPELLANT IMMEDIATELY ON ACCOUNT OF DIWALI FESTIVAL WHICH COM MENCED FROM 01.11.2013 AND CONTINUED FOR ABOUT 10 DAYS. THEREAF TER, THERE WERE HOLIDAYS ON ACCOUNT OF MOHARAMM ON 14.11.2013 AND GURUNANAK JAYANTI ON 17.11.2013. THUS, THERE WAS A DELAY IN SUBMITTING T HE SAID NOTICE OF HEARING TO CONCERNED DGM (ACCOUNTS) WHO LOOKS AFTER ACCOUNT S AND TAXATION WORK OF THE COMPANY AS WELL AS ITS DIRECTORS. IT IS MOST HU MBLY SUBMITTED THIS WAS THE FIRST NOTICE OF HEARING AND THE ISSUE INVOLVED RELA TED TO VALIDITY OF PROCEEDINGS MA NO.50/AHD/2014 IN IT(SS)A NO.55/AHD/2011 SRI DILIP N. VYAS VS. DCIT CENTRAL CIRCLE-2(2) AHME DABAD. FOR A.Y. 2003-04 - 2 - U/S. 153A AND ADDITION U/S. 2(22)(E) WHICH WERE ALS O RAISED IN GROUP APPEALS. THUS, THE APPLICANT WAS VERY MUCH ANXIOUS TO CONDUC T THE APPEAL. 3. THE LD. DR HAS VEHEMENTLY OBJECTED TO THE REQUES T OF THE ASSESSEE. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. IN THE FAC TS OF THE CASE AND IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARN ED COUNSEL FOR THE ASSESSEE, WE ARE OF THE VIEW THAT THERE WAS SUFFICI ENT CAUSE FOR NOT ATTENDING ON THE DATE OF HEARING BEFORE THE TRIBUNA L. ACCORDINGLY, THE EX- PARTE ORDER OF THE TRIBUNAL IN IT(SS)A NO.55/AHD/20 11, DATED 22.11.2013 IS HEREBY RECALLED. THE REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURSE. 4. IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOW ED. SD/- SD/- (ANIL CHATURVEDI) (MUKUL KR. SHRAWAT) ACCOUNTANT MEMBER JUD ICIAL MEMBER AHMEDABAD; DATED 13/06/2014 PRABHAT KR. KESARWANI, SR. P.S. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD