Case Law Details
Paresh Nanubhai Shiroya Vs ITO (ITAT Ahmedabad)
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. 31-10-2017 passed by this Tribunal.
2. The Ld. AR before us submitted as under:
“There was a sufficient cause for failure to comply with the notice of hearing fixed on 31.10.2017 in as much as the applicant as well as his tax consultant i.e. Shri Umesh Khese, CA of 402, Shukun Arcade, Nr. HCG Hospital, Mithakhali Six Road, Ahmedabad along with their staff were extremely pre-occupied with the GST work of transition and registration of the dealers. Since, it was a new enactment and there were enormous complexities and unclearity, apart from the technological problems, continuously issued circulars and instructions etc., the said tax consultant could not file adjournment application. Even, the applicant was facing similar difficulties in this regard and his entire attention, time and focus was on GST. Hence, it resulted into non-attendance or non -compliance. The ex-party disposal of the appeal has caused great injustice and hardship to the applicant.
5. In view of above facts and circumstances, the applicant submits that the order passed by the Hon’ble Tribunal may be recalled and the appeal may be fixed for fresh hearing for disposal on merits, otherwise it would cause great injustice and hardship to the applicant without any cause attributable to it.”
On the other hand the ld. DR raised no objection if the matter is recalled for fresh adjudication as per the provision of law.
4. Heard rival submissions and perused the record. On perusal of the order dt. 31-10-2017, 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 31-10-2017. 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 [31-10- 2017]. Therefore, in view of submission of assessee we recall the order dated 31-10-2017 by allowing this Misc. Application filed by the assessee.
5. Next date of hearing in this matter is 10/07/2018 and same has been communicated to both the parties and no separate notice will be sent to any of the parties.
6. In the result, the misc. application filed by the Assessee is allowed.
