Shri Pranjivan HirjibhaiThoria, Morbi V. The Income Tax Office, Ward-5(4), Morbi

MA 62/RJT/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4382 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 19-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT PRATAP SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT SHRI WASEEM AHMED, ACCOUNTANT MEMBER & M.A. NO.62/RJT/2019 (IN ITA NO.85/RJT/2013) (ASSESSMENT YEAR: 2006-07) SHRI PRANJIVAN HIRJIBHAI THORIA, 21, YADUNANDAN PARK, NEAR YOGESHWAR SOCIETY, RAVAPAR ROAD, MORBI VS. THE INCOME TAX OFFICER WARD-5(4), MORBI [PAN NO. AAUPT5026R] ( APPELLANT ) .. ( RESPONDENT ) M.A. NO. 63/RJT/2019 (IN ITA NO. 87/RJT/2013) (ASSESSMENT YEAR: 2006-07) SHRI CHATURBHAI BHAGWANJIBHAI ZALARIA, KUMBHAR STREET, SUBHAS ROAD, MORBI VS. THE INCOME TAX OFFICER WARD-5(4), MORBI [PAN NO. AABPZ3806G] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI MANISH SHAH , AR RESPONDENT BY : SHRI AMIT PRATAP SINGH, SR. DR DATE OF HEARING 23/10/2020 DATE OF PRONOUNCEMENT 26/10/2020 - 2 - MA N OS.62&63/RJT/2019(IN ITA NOS.85&87/RJT/13) ASST.YEAR 2006-07 O R D E R PER WASEEM AHMED - AM: BY VIRTUE OF THIS MISCELLANEOUS APPLICATION, THE AS SESSEE INTENDS TO RECALL THE IMPUGNED EX PARTE ORDER DT. 29-03-2019 PASSED BY TH IS TRIBUNAL. 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1. THE APPEAL FILED BY THE ABOVE MENTIONED APPLICA NT WAS FIXED FOR THE HEARING ON 25,03.2019. AT THE TIME OF HEARING NOBODY WAS PRESE NT ON BEHALF OF THE APPLICANT, AND HENCE THE APPEAL WAS DISMISSED FOR NON-PROSECUTION. 2. IN THE ORDER DISMISSING THE APPEAL, IT IS RIGHTL Y MENTIONED THAT THERE WAS NO APPLICATION FOR ADJOURNMENT FILED ON BEHALF OF THE APPLICANT AND DUE TO THIS REASON, IT WAS PRESUMED THAT THE APPLICANT IS NOT SERIOUS IN PURSU ING THE APPEAL. THE HON'BLC TRIBUNAL RELIED ON 38 ITD 320 (DELHI) IN THE CASE OF MULTIPL AN INDIA LTD. AND HON'BLC M.P. HIGH COURT IN THE CASE OF ESTATE OF 3. I, ADVOCATE MANISH J. SHAH ON BEHALF OF THE APPL ICANT APOLOGISE FOR NOT HAVING FILED ADJOURNMENT APPLICATION BUT IT IS CLARIFIED T HAT THERE WAS SOME MISUNDERSTANDING IN MARKING THE APPEAL IN THE WEEKLY BOARD BY MY OFFICE CLERK AND DUE TO THIS THOUGH THE APPEAL PAPERS WERE VERY MUCH IN MY OFFICE, NO ONE A PPEARED, NOR AN APPLICATION FOR ADJOURNMENT WAS FILED. IT IS BECAUSE OF THIS BONA F IDE MISTAKE THAT THE APPEAL HAS GONE UNATTENDED. I CAN ASSURE THE HON'BLE BENCH THAT SUC H MISTAKE HAS ARISEN BECAUSE OF BONA FIDE REASONS, WHICH MAY KINDLY BE CONDONED. 4. I HUMBLY PRAY OF THIS HON'BLE BENCH TO RECALL T HE ABOVE MENTIONED APPEAL AS THE APPLICANT IS VERY MUCH SERIOUS ABOUT PURSUING THE S AME. 5. IN VIEW OF WHAT IS STATED HEREIN ABOVE, THE AFFI DAVIT IN SUPPORT OF THIS APPLICATION MAY KINDLY BE DISPENSED WITH. 3. ON THE OTHER HAND THE LD. DR RAISED NO OBJECTION IF THE MATTER IS RECALLED FOR FRESH ADJUDICATION AS PER THE PROVISION OF LAW. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. ON PERUSAL OF THE ORDER DT. 29-03-2019, WE FIND THAT IN SPITE OF SERVICE OF NOT ICES BY THE REGISTRY NEITHER ANY ONE APPEARED NOR THERE WAS ANY ADJOURNMENT APPLICAT ION FILED ON BEHALF OF ASSESSEE - 3 - MA N OS.62&63/RJT/2019(IN ITA NOS.85&87/RJT/13) ASST.YEAR 2006-07 FOR THE HEARING ON 25-03-2019. THUS, FOLLOWING THE VARIOUS DECISIONS IN THE CASES OF MULTIPLAN INDIA (P) LTD REPORTED IN 38 ITD 320 ( DEL), HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 480(MP) THE TRIBUNAL DISMISSED THE APPEAL OF AS SESSEE BY PASSING EX PARTE ORDER FOR NON PROSECUTION. WE FIND THAT THERE WAS S UFFICIENT REASON FOR THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DA TE OF HEARING [25-03- 2019]. THEREFORE, IN VIEW OF SUBMISSION OF ASSESSEE WE REC ALL THE ORDER DATED 29-03-2019 BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASS ESSEE. 5. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEA RING IN DUE COURSE OF TIME UNDER INTIMATION TO BOTH THE PARTIES. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 26/10/2020 SD/- SD/- S SD/- (RAJPAL YADAV) (WASEEM AHMED) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD; DATED 26/10/2020 TANMAY, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD