Sahajanand Lase Technology Ltd., Gandhinagar V. The ACIT(OSD), Circle-8, Ahmedabad

MA 88/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2470 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 17-10-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 09-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Assessee Lawyers: VIJAY M SHUKLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N.S. SAINI , ACCOUNTANT MEMBER MA NO. 88 /AHD/201 4 ( ARISING OUT OF ITA NO . 338 /AHD/20 1 0 A. Y. 200 6 - 0 7 SAHAJANAND LASER TECHNOLOGY LTD., E - 30, G IDC ELECTRONIC ESTATE SECTOR - 26, GANDHINAGAR. PAN: AAGCS 1983B VS ACIT (OSD) , CIRCLE - 8 , AHMEDABAD . (APPELLANT) (RESPONDENT) REVENUE BY : SHRI DINESH SINGH , SR.D.R. ASSESSEE(S) BY : SHRI VIJAY M. SHUKLA , A.R. / DATE OF HEARING : 17 / 10 /201 4 / DATE OF PRONOUNCEMENT: 31 / 10 /201 4 / O R D E R PER SHRI MUKUL K R . SHRAWAT , JUDICIAL MEMBER : BY THIS MA , THE ASSESSEE HAS REQUESTED FOR RECALL OF THE EX - P ARTE ORDER OF THE TRIBUNAL IN ITA NO. 338 /AHD/201 0 , DATED 31 . 12 . 201 2 . 2. THE ASSESSEE HAS EXPLAINED THE CIRCUMSTANCES FOR NOT APPEARING ON THE DATE OF HEARING, AS UNDER: 4. IT IS SUBMITTED THAT MD OF THE COMPANY, SHRI ARVINDBHAI PATEL SUFFERED A MASSIVE PARAL YTIC ATTACK AND WAS UNDER MEDICAL OBSERVATION. IT TOOK HIM ALMOST 20 MONTHS TO RECOVER FROM HIS ILLNESS. EVEN TODAY HE IS NOT FULLY RECOVERED AND DUE TO THIS FACT, HE HAD NOT BEEN ABLE TO CROSS CHECK THE DAY TO DAY PROCEEDING BEFORE THIS HON'BLE TRIBUNAL I N THE MATTER. NECESSARY MEDICAL REPORT IN THIS REGARDS IS ANNEXED HERETO FOR THE KIND PERUSAL OF THIS HON'BLE TRIBUNAL. MA NO. 88 /AHD/2014 IN ITA NO. 338 /AHD/201 0 SAHAJANAND LASER TECHNOLOGY LTD. VS. ACIT (OSD) , CIRCLE - 8 , AHMEDABAD . FOR A.Y. 200 6 - 0 7 - 2 - 5. IT IS FURTHER SUBMITTED THAT AN ACCOUNTING FRAUD WAS DETECTED IN THE BOOKS OF ACCOUNTS OF THE APPLICANT COMPANY AND THEREAFTER IT WAS FOUND THAT THE ACCOUNTANT OF THE FIRM, WHO WAS LOOKING AFTER THE CASE OF THE APPLICANT BEFORE THE ITAT, COMMITTED THE FRAUD WITH THE APPLICANT COMPANY. THE APPLICANT COMPANY HAS, THEREFORE, INSTITUTED CRIMINAL PROCEEDINGS AGAINST HIM, AND HE IS NOW BEHIND THE BARS. 2.1 LEARNED AR, MR. VIJAY M. SHUKLA APPEARING ON BEHALF OF THE ASSESSEE HAS ASSURED AND GIVEN UNDERTAK ING TO APPEAR BEFORE THIS TRIBUNAL AND GET THIS APPEAL FINALIZED. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. IN THE FACTS OF THE CASE AND IN V IEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARNED COUNSEL FOR THE ASSESSEE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NOT ATTENDING THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX - PARTE ORDER OF THE TRIBUNAL IN ITA NO. 338 / AHD/201 0 , DATED 31.12.2012 IS HEREBY RECALLED. THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT AS 25 .1 1 .2014. THERE IS NO NECESSITY FOR SERVING SEPARATE NOTICE FOR DATE OF HEARING ON THE PARTIES. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE M.A. OF THE ASSESSE E IS ALLOWED. SD/ - SD/ - ( N.S. SAINI ) ( MUKUL K R . SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 31 / 10 /20 1 4 PRABHAT KR. KESARWANI , SR. P . S . / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) - III, AHMEDABA D MA NO. 88 /AHD/2014 IN ITA NO. 338 /AHD/201 0 SAHAJANAND LASER TECHNOLOGY LTD. VS. ACIT (OSD) , CIRCLE - 8 , AHMEDABAD . FOR A.Y. 200 6 - 0 7 - 3 - 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD