M/s. Jay Enterprise, RAJKOT-GUJARAT V. The Commissioner of Income Tax (A)-IV, Rajkot-Gujarat

MA 57/RJT/2019

AI Insights

This case involves a Miscellaneous Application filed by M/s. Jay Enterprise against an ex-parte order of the Income Tax Appellate Tribunal dated 27.02.2019. The assessee argued that their adjournment application was overlooked, leading to an unjust dismissal of their appeal. The Tribunal acknowledged the oversight and noted that the Supreme Court's decision, which was initially cited, had been overruled. Consequently, the Tribunal decided to recall the earlier order and set a new date for hearing the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129877 (ITAT-RAJKOT)
• Duration Of Justice: 4 year(s) 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 17-08-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 11-06-2019
• Other Referred Cases: Ram Siromani Tripathi & Others vs. State of U.P. & Others
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH KUMAR PANDEY

Judgement Text

M.A. No.57/RJT/2019 (In ITA No.201/RJT/2012) A.Y. 2008-09 1 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER M.A. No.57/RJT/2019 (In ITA No.201/RJT/2012) Assessment Year: 2008-09 M/s. Jay Enterprise, Mina Gali, Soni Bazar, Mandvi Chowk, Rajkot. [PAN – AACFJ 6355 K] Vs. The CIT(A)-IV, Rajkot. (Appellant) (Respondent) Assessee by Shri D.M. Rindani, AR Revenue by Shri Ashish Kumar Pandey , Sr. DR Da te o f He a r in g 18.08.2023 Da te o f P ro n o u n ce m e n t 23. 08.2023 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This Miscellaneous Application is filed by the Assessee in respect of order dated 27.02.2019 passed by the Tribunal. 2. The Ld. AR submitted that despite filing adjournment application, the Tribunal has dismissed the appeal in limine as ex-parte without giving opportunity of hearing to the assessee. The Ld. AR submitted that the decision of Hon’ble Apex Court in the case of Ram Siromani Tripathi & Others vs. State of U.P. & Others was afterwards overruled by the Hon’ble Supreme Court. Therefore, the Ld. AR prayed that the order dated 27.02.2019 be recalled and the appeal may be heard on merit. M.A. No.57/RJT/2019 (In ITA No.201/RJT/2012) A.Y. 2008-09 2 3. The Ld. DR submitted that despite giving opportunity, the assessee has not appeared before the Tribunal and hence in the light of decision cited by the Tribunal in paragraph no.4 of the order dated 27.02.2019, the order dated 27.02.2019 should not be recalled 4. We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that the assessee has filed adjournment application which was not taken into account by the Tribunal while passing the ex- parte order and the Tribunal has not commented on merit. Therefore, this is a fit case to recall the order dated 27.02.2019 passed by the Tribunal and direct the Registry to place the appeal being ITA No.201/RJT/2012 for fresh hearing on 06.09.2023. Both the parties were informed in the open court and hence notice is not required to be given. 5. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on this 23 rd August, 2023. Sd/- Sd/- (WASEEM AHMED) (SUCHITRA KAMBLE) Accountant Member Judicial Member Ahmedabad, the 23 rd day of August, 2023 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad