Patidar Export Pvt. Ltd., Ahmedabad V. ITO, Ward-3(1)(2), Ahmedabad

MA 87/AHD/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6056 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-07-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 04-04-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 15-10-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: FORTHEREVENUEINDETAIL.ITISSEENFROMTHEORDERPASSEDBYTHIS; FORTHEASSESSEE.NOW; INTHEPRESENT

Judgement Text

INTHEINCOMETAXAPPELLATETRIBUNAL AHMEDABAD“B”BENCH Before:Smt.AnnapurnaGupta,AccountantMember AndShriT.R.SenthilKumar,JudicialMember PatidarExportsPvt.Ltd., 411,ShantiArcade, 132,FtRingRoad, Naranpura, Ahmedabad. PAN:AAGCP1577L (Appellant) Vs TheIncomeTax Officer, Ward-3(1)(2), Ahmedabad. (Respondent) AssesseeRepresented:ShriSNDivatia,AR RevenueRepresented:Ms.SaumyaPandeyJain,Sr-DR Dateofhearing:05-04-2024 Dateofpronouncement:04-07-2024 आदेश/ ORDER PERTRSENTHILKUMAR,JUDICIALMEMBER: ThisMiscellaneousApplicationisfiledbytheassessee requestingtorecalltheorderpassedbytheTribunalinITA No.946/Ahd/2019andthegroundsreadsasfollows: “...3.Theapplicantstatesthatthisappealwasdismissedbythe Hon'bleTribunalobservingthattheappellanthadfailedtoattendor seekadjournmentinspiteofhearingfixedonnumberofoccasions. TheHon'bleTribunalhasalsoobservedthatnomaterialwas submittedbytheapplicantbeforeCIT(A)orTribunalinsupportofthe contentionraisedbytheapplicantonmeritsoftheimpugned disallowances/additions. M.ANo.87/Ahd/2023 ITANo.946/Ahd/2019 Asst.Year2013-2014 MANo.87/Ahd/2023in I.T.ANo.946/Ahd/2019A.Y2013-14PageNo PatidarExportsPvt.Ltdvs.ITO 2 4.Theapplicantsubmitwithgreatestrespectthattherewasa sufficientcauseforfailuretoattendonthedateofhearingfixedon 11.04.2023becausethetaxconsultantShriYogeshAThakkar,who soughtadjournmentonthedateofprevioushearingcouldnot preparetheappealandbriefthesenioradvocateonaccountofnon- availabilityofthePrincipalofficersoftheapplicantcompany.He couldnottakeinstructionsnecessaryforappointmentoftheSr. Advocatetoappearandarguethematterbeforethetribunal.There wasnowillfulordeliberateintentiontonotattendonthedateof hearing,whenhugetaxliabilitywasinvolveddueto additions/disallowancesexceedingRs.2crore(apprx)notice.The applicantisverymuchanxioustoconducttheappealwhenthe meritsofthecaseareinitsfavour.Theapplicantwouldalsoliketo pointoutthatmanytimesthehearingofthisappealcouldnottake placesincetheBenchwasnotfunctioningorthetaxconsultantwas notawareaboutthefreshdateofhearinggrantedinresponsetothe adjournmentapplicationsincehehadnotremainpresentinthe Court.Hence,thepresentapplication.Theex-partydisposalhas causedgreatinjusticeandhardshiptotheapplicant....” 2.WehaveheardShriSNDivatia,theLd.Counselappearingfor theassesseeaswellasMs.SaumyaPandeyJain,Sr-DRappearing fortheRevenueindetail.Itisseenfromtheorderpassedbythis Tribunalthegroundsraisedbytheassesseeintheappealwere dealtbytheBencheachissue-wiseandintheabsenceofany supportingmaterialsandevidencesfromtheassessee,the additionsmadebythelowerauthoritieswereconfirmedbyour orderdated26.05.2023.Furtheritwasclearlyobservedinparafive ofthisorder,itwas13 th timehearingoftheaboveappealandnone appearedonbehalfoftheassesseeandnoAuthorizationgivento anyRepresentativestoappearfortheassessee.Now,inthepresent MAfiledbytheassesseethoughtheMAwasfullyheardon 15/03/2023andonthatdatenoAuthority/Vakalatwasgivenin favouroftheLd.Counsel.Sincetheordercouldn’tbepassedinthe MANo.87/Ahd/2023in I.T.ANo.946/Ahd/2019A.Y2013-14PageNo PatidarExportsPvt.Ltdvs.ITO 3 aboveMAwithinthe90days,thesamewasre-fixedforhearingon 05/04/2024onthedatealsoVakalatfromtheLd.Counselwasnot filed.However,afterhearingoftheaboveMA,theVakalatinfavour oftheLd.Counselwasfiledbytheassessee-company(withone rupeecourtfeeStamponly)whichisnotvalidVakalathnama. However,nosupportingdocumentsorevidencesproducedbefore ustorecalltheorderpassedbythisTribunal.Intheabsenceofany detailsbeforeustosubstantiatethegroundsraisedbytheassesee, wedonotfindanyerrorintheorderpassedbythisTribunal. Further,theassesseefailedtosubmitanydetailsevidenceseven beforetheLd.CIT(A)andtheAO,therefore,wedonotfindany meritsinthegroundraisedbytheassessee.Hence,theMAfiledby theassesseeisherebydismissed. 3.Intheresult,theMiscellaneousApplicationfiledbythe assesseeisdismissed. Orderpronouncedintheopencourton04.07.2024 Sd/-Sd/- (ANNAPURNAGUPTA)(T.R.SENTHILKUMAR) ACCOUNTANTMEMBERJUDICIALMEMBER (TrueCopy) Ahmedabad:Dated04.07.2024