Shri Prashnat Trivedi, Bhavnagar V. The Income Tax Officer, International Taxation, GANDHIDHAM

MA 6/RJT/2014

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0258 (ITAT-RAJKOT)
• Duration Of Justice: 5 year(s) 8 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 13-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , RAJKOT BENCH, RAJKOT BEFORE SHRI RAJPAL YADAV , HON BLE JUDICIAL MEMBER AND SHRI WASEEM AHMED HON BLE ACCOUNTANT MEMBER MISC. APPLICATION NO.6 AND 21 /RJT/2014 IN ITA NO. 572 AND 573 / RJT /201 2 / ASSTT. YEAR: 201 0 - 1 1 SHRI PRASHANT TRIVEDI PROP: KUDOS SHIPPING CORPORATION M.V. LUCKY ARROW NAME OF VESSEL NR. AMBAJI VAD TEMPLE RAILWAY STASTOIN ROAD BHAVNAGAR. VS . ITO, INTERNATIONAL TAXATION GANDHIDHAM. ( APPLICANT ) ( RESPONENT ) ASSESSEE BY : SHRI KALPESH DOSHI, AR REVENUE BY : SHRI ANIL KUMAR DAS, DR / DATE OF HEARING : 1 9 / 0 9 / 201 9 / DATE OF PRONOUNCEMENT: 19 / 0 9 /201 9 / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : PRESENT TWO MISC. APPLICATIONS ARE DIRECTED AT THE INSTANCE OF THE ASSESSEE POINTING OUT APPARENT ERROR IN THE ORDER OF THE TRIBUNAL DATED 11.1.2013 PASSED IN ITA NO.572 AND 573/RJT/2012. 2. IT EMERGES OUT FROM THE RECORD THAT THE APPEALS OF THE ASSESSEE WERE DISMISSED FOR WANT OF PROSECUTION. THE ORDER OF THE TRIBUNAL IS NON - SPEAKING, WHICH DOES NOT DEAL WITH ANY OF THE ISSUES ON MERIT. THE ASSESSEE SUBMITTED THAT NOTICES FOR HEARING W ERE SERVED UPON HIM THROUGH RPAD, BUT ON ACCOUNT OF INADVERTENT MISTAKE HE COULD COMMUNICATE THAT NOTICE TO THE CONCERNED ADVOCATE, AND THEREFORE, NO ONE COULD APPEAR BEFORE THE TRIBUNAL. CONSIDERING THE EXPLANATION OF THE ASSESSEE, WE ARE OF THE VIEW THA T A BONA MA NO.6 AND 21 /RJT/201 4 2 FIDE MISTAKE HAS OCCURRED AT THE END OF THE ASSESSEE FOR NOT COMMUNICATING THE NOTICE TO HIS COUNSEL, THEREFORE, NO ONE COULD APPEAR BEFORE THE TRIBUNAL WHEN THE APPEAL S W E R E CALLED FOR HEARING. WE THEREFORE RECALL THE IMPUGNED ORDER AND RESTORE AP PEALS TO THEIR RESPECTIVE ORIGINAL NUMBERS. THE REGISTRY IS DIRECTED TO LIST THE APPEALS FOR HEARING ON 14 TH OCTOBER, 2019. THIS DATE IS ANNOUNCED IN THE OPEN COURT, THEREFORE, NO SEPARATE NOTICE BE ISSUED TO THE PARTIES. 3 . IN THE RESULT, BOTH MISC. A PPLICATIONS ARE ALLOWED. ORDER PRONOUNCED IN THE COURT ON 1 9 T H SEPTEMBER, 201 9 AT RAJKOT . S D / - S D / - (WASEEM AHMED ) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER