Shri Hiteshbhai Ramanbhai Patel, Anand V. The ACIT, Circle-3, Baroda

MA 50/AHD/2015

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5264 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 18-11-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 13-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M G PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M.A. NO.50 AHD 2015 ( IN ITA NO.1296/AHD/2011) (ASSESSMENT YEAR:200 7-08) HITESHBHAI RAMANBHAI PATEL PROP. HITESH TOBACCO AT. PAMOL, TAL. BORSAD (ANAND) APPELLANT VS. ACIT, CIRCLE-3, BARODA RESPONDENT PAN: AJHPP8514E /BY ASSESSEE : SHRI M. G. PATEL, A.R. /BY REVENUE : SHRI ALOK KUMAR, SR. D.R. /DATE OF HEARING : 17.02.2017 /DATE OF PRONOUNCEMENT : 17.02.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES MISCELLANEOUS APPLICATION FILED U/S .254(2) OF THE ACT SEEKS TO RECALL THIS TRIBUNALS ORDER DATED 03.11.2 014 DISMISSING THE MAIN CASE FOR NON PROSECUTION BY PLACING RELIANCE UPON T HE CASE LAW OF MULTIPLAN INDIA LTD. 38 ITD 320 AFTER OBSERVING THAT HE HAD N OT TAKEN ANY PRECAUTION OF EVEN DEPUTING SOMEBODY TO SEEK ADJOURNMENT ON THE S AID DATE OF HEARING. HEARD BOTH SIDES. CASE FILE PERUSED. 2. A PERUSAL OF THE CASE FILE INDICATES THAT THE AS SESSEE PLEADS IN ITS INSTANT PETITION THAT HE HAD DULY ENGAGED HIS AUTHORIZED RE PRESENTATIVE ON THE SAID M. A. NO.50/AHD/2015 (HITESHBHAI R. PATEL VS. ACIT) ) A.Y. 2007-08 - 2 - DATE OF HEARING BEFORE THE TRIBUNAL. THE SAID AUTH ORIZED REPRESENTATIVE HAS FILED AN AFFIDAVIT DATED 21.04.2015 THAT SHE WAS BU SY IN SOME OTHER CASE ITA NO.3371/AHD/2010 BEFORE THIS TRIBUNAL IN C BENCH FORMING THE REASON OF HER NON APPEARANCE DURING HEARING OF THE INSTANT AP PEAL ON 16.09.2004. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO DISPUT E ALL THESE SOLEMN AVERMENTS. WE ACCORDINGLY OBSERVE THAT ASSESSEES NON APPEARANCE DURING THE LAST OPPORTUNITY OF HEARING ON 16.09.2014 IS NE ITHER INTENTIONAL NOR DELIBERATE BUT BECAUSE OF THE FACT THAT HIS COUNSEL WAS BUSY IN SOME OTHER BENCH. WE THUS FIND MERIT IN ASSESSEES INSTANT MI SCELLANEOUS APPLICATION TO RESTORE THE MAIN CASE ITA NO.1296/AHD/2011 AT ITS O RIGINAL NUMBER. THE SAME IS NOW FIXED FOR HEARING ON 15.06.2017 WITH CO NSENT OF BOTH PARTIES. THE REGISTRY SHALL NOT ISSUE ANY FRESH NOTICE OF HE ARING. 3 . THE ASSESSEE SUCCEEDS IN ITS INSTANT MISCELLANE OUS APPLICATION. [PRONOUNCED IN THE OPEN COURT ON THIS THE 17 TH DAY OF FEBRUARY, 2017.] SD/- SD/- ( AMARJIT SINGH ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 17/02/2017 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