The Gujarat State Co. Op. Agriculture & Rural Development Bank Ltd., Ahmedabad V. The Income Tax Officer, Ward-5(2)(2), Ahmedabad

MA 91/AHD/2022

AI Insights

The case involves the Gujarat State Co-op. Agriculture & Rural Development Bank Ltd. (the appellant) and the Income Tax Officer (ITO), Ward-5(2)(2), Ahmedabad (the respondent). Initially, the ITAT dismissed the appellant's appeal in ITA No. 462/Ahd/2018 on 24-06-2020. The appellant later filed a Miscellaneous Application (MA No. 91/Ahd/2022) due to a non-appearance at the hearing, which was attributed to a misunderstanding of the hearing date by their counsel. The ITAT, acknowledging the mistake and in the interest of justice, allowed the MA and scheduled a new hearing date.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131363 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-03-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 18-10-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Th e Gujarat State Co-op. Agricu ltu re & Rural Develop ment Ban k Ltd. C/o. Ketan H. Sh ah, Adv ocate 512 , Times Square, Opp. Rambaug, Th altej-Hebatp ur Ro ad, Th altej-380 059 PAN: AAAA G0 281E (Appellant) Vs The ITO, Ward-5(2)(2), Ashram Ro ad, Ah med abad (Resp ondent) Asses see b y : Shri Ketan H. Shah, A.R. Revenue by : Shri Atul Pandey , S r. D. R. Date of hearing : 17-03 -2 023 Date of pronouncement : 27-04 -2 023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- The brief background of the case is that the ITAT passed order in the case of the assessee in ITA No. 462/Ahd/2018 on 24-06-2020 dismissing the appeal of the assessee on merit of the assessee. M.A. No. 91/Ahd/2022 (in ITA No. 462/Ahd/2018) Assessment Year 2014-15 M.A. 91/Ahd/2022 (In I.T.A No. 462/Ahd/2018) A.Y. 2014-15 Page No. The Gujarat State Co-op. Agriculture & Rural Development Bank Ltd. vs. ITO 2 2. On the date of hearing, none appeared on behalf of the assessee. Accordingly, the ITAT passed a detailed and reasoned order on the basis of the facts placed on record before the ITAT and the observations made by the Assessing Officer and CIT(A) in their respective orders. 3. The assessee filed the present MA stating that the counsel for the assessee filed letter dated 13April, 2022 under the mistaken belief that the matter was fixed on 18-04-2022 with the request to adjourn the case of the assessee. However, factually the counsel for the assessee learnt that the matter was never fixed 18-04-2022 and the actual date of hearing was 19-05- 2022. Accordingly, in view of the above facts, the counsel for the assessee could not cause appearance on the date fixed for hearing i.e. 19-05-2022. Accordingly, the counsel for the assessee requested that the matter may kindly be recalled and fix for fresh hearing after giving due opportunity of hearing to the assessee. 4. On perusal of the case MA filed by the assessee and the records of the case, we are of the considered view that the non-appearance is purely on account of mistaken belief of the counsel for the assessee who was under the erroneous belief that the matter was fixed for hearing on 18-04-2022. Further, we observe in the MA no mistake or error has been pointed out by the assessee in the order passed by ITAT dismissing the appeal of the assessee. Further, the dates of hearing with respect to any case are listed in the website of the ITAT and the same can be verified by accessing the same. However, in the interest of justice, one more opportunity is being granted to the assessee to cause appearance and the matter is being fixed for hearing on M.A. 91/Ahd/2022 (In I.T.A No. 462/Ahd/2018) A.Y. 2014-15 Page No. The Gujarat State Co-op. Agriculture & Rural Development Bank Ltd. vs. ITO 3 15-05-2023 for fresh hearing on merit. It is further being stated in the open court in presence of the counsel for the assessee and the Departmental Representative that the aforesaid date of hearing may kindly be noted and no separate notice shall be issued to the assessee with respect to above date of hearing. Accordingly, the matter is being recalled and the case is being fixed on 15-05-2023. 5. In the result, the MA filed by the assessee is allowed. Order pronounced in the open court on 27-04-2023 Sd/- Sd/- (WASEEM AHMED) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 27/04/2023 आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/ आदेश से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद