Income Tax Appellate Tribunal - Ahmedabad
Shri Babulal S. Solanki, Gandhinagar vs The Income Tax Officer, Ward-7(1)(1), ... on 16 July, 2018
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IN THE INCOME TAX APPELLATE TRIBUNAL
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BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And
SHRI WASEEM AHMED, ACCOUNTANT MEMBER
Misc. Application No.137/Ahd/2018
(Arising out of ITA No.727/Ahd/2016)
( नधा रण वष / Assessment Year : 2012-13)
Shri Babulal Solanki, बनाम/ ITO,
Plot No.1175/2, Vs. Ward - 7(1)(1),
Sector - 4/B, Ahmedabad.
Gandhinagar - 382 006.
थायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : APKPS 8932 C
(अपीलाथ /Appellant) .. ( यथ / Respondent)
अपीलाथ ओर से /Appellant by : Shri Ankit Talsania, A.R.
यथ क ओर से/Respondent by : Shri V. K. Singh, Sr. D.R.
ु वाई क तार ख /
सन Date of Hearing 06/07/2018
घोषणा क तार ख /Date of Pronounce ment 16/07/2018
आदे श / O R D E R
PER WASEEM AHMED, ACCOUNTANT MEMBER:
By virtue of this Miscellaneous Application filed by the Assessee u/s 254(2) of the Act, the Assessee intends to recall the impugned ex parte order dt. 12.02.2018 passed by this Tribunal.
2. The Ld. AR before us submitted as under:
"1. The present application is filed by the appellant above named for setting aside the order dated 12/02/2018 passed by this Hon'ble Tribunal dismissing the appeal of the appellant ex-parte for non- prosecution, in the absence of advocate of the appellant. MA No.137/Ahd/2018 (arising out of ITA No.727/Ahd/2016) Shri Babulal Solanki vs. ITO Asst.Year -2012-13 -2-
2. The above mentioned order of the Hon'ble Tribunal states that the notice of the hearing issued to the assessee by the registered post which was duly served on the assessee, however none appeared on behalf of the assesses nor any application for adjournment has been received. Therefore, the Hon'ble ITAT held that it is presumed that the assessee is not interested in pursuing the appeal and therefore this Hon'ble ITAT dismissed the captioned appeal for want of prosecution.
3. The applicant submits that the notice of hearing was issued on 12/01/2018 and the same was served to the address of the applicant, it is most respectfully submitted that the family member of the applicant received the notice of hearing, however, due to oversight and inadvertent mistake, the family member of the applicant could not intimate the same to the applicant. Therefore, no one could appear before the Hon'ble Bench.
4. The appellant most respectfully submits that hearing of the appeal could not be attended for the reasons stated above. The appellant has no desire to give up the appeal and ex-parte decision of the appeal would cause grave and irreparable injury to the appellant.
5. It is respectfully submitted that in the facts and circumstances of the case, the ex-parte order deciding the appeal may kindly be recalled and the appeal may kindly be re-fixed for hearing to give one more opportunity to the appellant to represent its case. It is respectfully submitted that in the larger interest of justice (lie Hon'ble Tribunal be pleased to accept the prayer of the appellant and rehear the matter."
On the other hand the ld. DR raised no objection if the matter is recalled for fresh adjudication as per the provision of law.
3. Heard rival submissions and perused the record. On perusal of the order dt. 12.02.2018, we find that in spite of service of notices by the Registry neither any one appeared nor there was any adjournment application filed on behalf of assessee for the hearing on 12.02.2018.
MA No.137/Ahd/2018 (arising out of ITA No.727/Ahd/2016) Shri Babulal Solanki vs. ITO Asst.Year -2012-13 -3- 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 assessee by passing ex parte order for non prosecution. We find that there was sufficient reason for the assessee in not appearing before the Tribunal on the said date of hearing [12.02.2018]. Therefore, in view of submission of assessee we recall the order dated 12.02.2018 by allowing this Misc. Application filed by the assessee.
4. Next date of hearing in this matter is 05/10/2018 and same has been communicated to both the parties and no separate notice will be sent to any of the parties.
5. In the result, the misc. application filed by the Assessee is allowed.
This Order pronounced in Open Court on 16/07/2018
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(MAHAVIR PRASAD) (WASEEM AHMED)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad; Dated 16/07/2018
Priti Yadav, Sr.PS
MA No.137/Ahd/2018 (arising out of ITA No.727/Ahd/2016) Shri Babulal Solanki vs. ITO Asst.Year -2012-13 -4- आदे श क त"ल#प अ$े#षत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent.
3. संबं'धत आयकर आयु)त / Concerned CIT
4. आयकर आय) ु त(अपील) / The CIT(A)
5. ,वभागीय /त/न'ध, आयकर अपील य अ'धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड4 फाईल / Guard file.
आदे शानुसार/ BY ORDER, स या,पत /त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad