M/s. Preksha Aluminium, Ahmedabad V. The Income Tax Officer, Ward-6(2), Ahmedabad

MA 57/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6525 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 19-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Assessee Lawyers: HIREN J TRIVEDI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (BEFORE SHRI P. K. KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) M.A. NO: 57/AHD/2018 (IN ITA NO. 131/AHD/2016) (ASSESSMENT YEAR: 2010-11) M/S. PREKSHA ALUMINUM, 3, PUNCH VILA, OPP. LADLI PARTY PLOT, BHUYANGDEV CHAR RASTA, AHMEDABAD- 380013 V/S THE INCOME TAX OFFICER, WARD-6(2), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AAKFP0962G APPELLANT BY : SHRI HIREN J. TRIVEDI, A.R . RESPONDENT BY :SHRI SAURABH SINGH, SR. D.R. ( )/ ORDER DATE OF HEARING : 18 -05-201 8 DATE OF PRONOUNCEMENT : 31-05-2018 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE APP LICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 21.11.2017 PASSED BY T HE APPELLATE TRIBUNAL, AHMEDABAD BENCH-A IN ITA NO.131/AHD/2016 FOR ASST . YEAR 2010-11 IN THE CASE OF PREKSHA ALUMINUM. M.A. NO. 57/ AHD/2018 . A.Y. 2010-1 1 2 2. IN THE MISC. APPLICATION THE ASSESSEE HAS SUBMITTED AS FOLLOWS: 1. THE PRESENT APPLICATION IS FILED BY THE APPELLANT A BOVE NAMED FOR SETTING ASIDE THE ORDER DATED 21/11/2017 PASSED BY THIS HON 'BLE TRIBUNAL DISMISSING THE APPEAL OF THE ASSESSEE EX- PARTE FOR WANT OF PROSECUTION. 2. THE ABOVE MENTIONED ORDER OF THE HON'BLE TRIBUNAL S TATES THAT ON THE DATE OF HEARING I.E. ON 21/11/2017, NONE APPEARED O N BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS FI LED THOUGH NOTICE FIXING THE DATE OF HEARING WAS SERVED ON THE ASSESS EE. THEREFORE, THE HON'BLE TRIBUNAL TOOK A VIEW THAT THE ASSESSEE WAS NOT INTERESTED IN PROSECUTING THE APPEAL. CONSEQUENTLY, THIS HON'BLE TRIBUNAL DISMISSED THE CAPTIONED APPEAL IN LIMINE. 3. IN THE APPELLATE ORDER, IT HAS BEEN MENTIONED THAT THOUGH THE NOTICE HAS BEEN SERVED ON THE ASSESSEE, NEITHER ANYONE APPEARE D ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS FI LED. IN THIS CONNECTION, IT IS SUBMITTED THAT THE NOTICE OF HEAR ING WAS RECEIVED. HOWEVER, DUE TO OVERSIGHT AND INADVERTENT MISTAKE, THE ASSESSEE FORGOT TO FORWARD THE SAID NOTICE TO THE CONCERNED ADVOCAT E. SUCH MISTAKE STEMMED FROM THE FACT THAT MOTHER IN LAW OF THE MAN AGING PARTNER VIZ SUNITA K. PATEL SMT. KOKILABEN G PATEL WAS AILING F ROM CANCER AND WAS HOSPITALIZED FROM 15.11.2017 TO 28.12.2017 AND UNDE RWENT A SURGERY ON 21.11.2017 AND EXPIRED ON 28.12.2017. 4. THE APPELLANT MOST RESPECTFULLY SUBMITS THAT HEARIN G OF THE APPEAL COULD NOT BE ATTENDED FOR THE REASONS STATED ABOVE. THE A PPELLANT HAS NO DESIRE M.A. NO. 57/ AHD/2018 . A.Y. 2010-1 1 3 TO GIVE UP THE APPEAL AND EX- PARTE DECISION OF THE APPEAL WOULD CAUSE GRAVE AND IRREPARABLE INJURY TO THE APPELLANT. 5. IT IS RESPECTFULLY SUBMITTED THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE EX - PARTE ORDER DECIDING THE APPEAL MAY KINDLY BE RECALLED AND THE APPEAL MAY KINDLY BE RE-FIXED FOR HEARING TO GIVE O NE MORE OPPORTUNITY TO THE APPELLANT TO REPRESENT ITS CASE. IT IS RESPECTF ULLY SUBMITTED THAT IN THE LARGER INTEREST OF JUSTICE THE HON'BLE TRIBUNAL BE PLEASED TO ACCEPT THE PRAYER OF THE APPELLANT AND REHEAR THE MATTER. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUB MISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THER E WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER DATED 21.11.2017 O F THE ITAT AHMEDABAD A BENCH PASSED IN ITA NO.131/AHD/2016 FOR ASST. Y EAR 2010-11. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 14.06.2018. BOTH THE PARTIES HAVE BEEN INFORMED ABOUT THE NEXT DATE OF HEARING. NO NEED TO SEND ANY SEPARATE NOTICE TO THE CONCERNED PARTIES. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY THE A SSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 31- 05- 2018 SD/- SD/- (P. K. KEDIA) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 31 /05/2018