Income Tax Appellate Tribunal - Ahmedabad
M/S. Preksha Aluminium, Ahmedabad vs The Income Tax Officer, Ward-6(2),, ... on 31 May, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD "A" BENCH
(BEFORE SHRI P. K. KEDIA, ACCOUNTANT MEMBER
& SHRI MAHAVIR PRASAD, JUDICIAL MEMBER)
M.A. No: 57/AHD/2018
(in ITA No. 131/AHD/2016)
(Assessment Year: 2010-11)
M/s. Preksha Aluminum, 3, V/S The Income Tax Officer,
Punch Vila, Opp. Ladli Ward-6(2), Ahmedabad
Party Plot, Bhuyangdev
Char Rasta, Ahmedabad-
380013
(Appellant) (Respondent)
PAN: AAKFP0962G
Appellant by : Shri Hiren J. Trivedi, A.R.
Respondent by :Shri Saurabh Singh, Sr. D.R.
(आदे श)/ORDER
Date of hearing : 18 -05-2018
Date of Pronouncement : 31-05-2018
PER MAHAVIR PRASAD, JUDICIAL MEMBER
1. By this Miscellaneous Application, the assessee applicant has requested for recalling of the order dated 21.11.2017 passed by the Appellate Tribunal, Ahmedabad Bench-'A' in ITA No.131/Ahd/2016 for Asst. Year 2010-11 in the case of Preksha Aluminum.
2 M.A. No. 57/AHD/2018. A.Y. 2010-11
2. In the Misc. Application the assessee has submitted as follows:
1. The present application is filed by the appellant above named for setting aside the order dated 21/11/2017 passed by this Hon'ble Tribunal dismissing the appeal of the assessee ex- parte for want of prosecution.
2. The above mentioned order of the Hon'ble Tribunal states that on the date of hearing i.e. on 21/11/2017, none appeared on behalf of the assessee nor any application for adjournment was filed though notice fixing the date of hearing was served on the assessee. Therefore, the Hon'ble Tribunal took a view that the assessee was not interested in prosecuting the appeal. Consequently, this Hon'ble Tribunal dismissed the captioned appeal in limine.
3. In the Appellate Order, it has been mentioned that though the notice has been served on the assessee, neither anyone appeared on behalf of the assessee nor any application for adjournment was filed. In this connection, it is submitted that the notice of hearing was received.
However, due to oversight and inadvertent mistake, the assessee forgot to forward the said notice to the concerned Advocate. Such mistake stemmed from the fact that mother in law of the managing partner viz Sunita K. Patel Smt. Kokilaben G Patel was ailing from cancer and was hospitalized from 15.11.2017 to 28.12.2017 and underwent a surgery on 21.11.2017 and expired on 28.12.2017.
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 3 M.A. No. 57/AHD/2018 . A.Y. 2010-11 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 the Hon'ble Tribunal be pleased to accept the prayer of the appellant and rehear the matter.
3. We have heard the parties and perused the material available on record.
4. After considering the facts of the case and the submissions of the assessee, we agree with the contention of the assessee that there was a reasonable cause for assessee's failure to appear before the ITAT on the date of hearing. Accordingly, we recall the order dated 21.11.2017 of the ITAT Ahmedabad "A" Bench passed in ITA No.131/Ahd/2016 for Asst. Year 2010-11. The Registry is directed to fix the appeal for hearing on 14.06.2018. Both the parties have been informed about the next date of hearing. No need to send any separate notice to the concerned parties.
5. In the result, the Misc. Application filed by the assessee is allowed.
Order pronounced in Open Court on 31- 05- 2018
Sd/- Sd/-
(P. K. KEDIA) (MAHAVIR PRASAD)
ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER
Ahmedabad: Dated 31 /05/2018