The Agriculture Produce Market Committee,, Surat v. The ACIT., Circle-6,, Surat

MA 137/AHD/2010 | 2003-2004
Pronouncement Date: 27-08-2010 | Result: Dismissed

Appeal Details

RSA Number 13720524 RSA 2010
Assessee PAN AAALA0057F
Bench Ahmedabad
Appeal Number MA 137/AHD/2010
Duration Of Justice 2 month(s) 16 day(s)
Appellant The Agriculture Produce Market Committee,, Surat
Respondent The ACIT., Circle-6,, Surat
Appeal Type Miscellaneous Application
Pronouncement Date 27-08-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 27-08-2010
Assessment Year 2003-2004
Appeal Filed On 11-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE SHRI MAHAVIR SINGH JUDICIAL MEMBER AND SHRI D.C. AGARWAL ACCOUNTANT MEMBER M.A.NO.137/AHD/2010 (ARISING OUT WITH ITA NO.2727/AHD/2006 ASSESSMENT YEAR:2003-04 DATE OF HEARING:27.8.10 DRAFTED:27.8. 10 THE AGRICULTURE PRODUCE MARKET COMMITTEE SARDAR MARKET SUMBHARIA ROAD SAHARA DARWAJA SURAT PAN NO.AAALA0057F V/S . ASSTT. COMMISSIONER OF INCOME-TAX CIRCLE-6 SURAT ROOM NO.16 AAYAKAR BHAVAN MAJURA GATE SURAT (ORIGINAL RESPONDENT) (ORIGINA L APPELLANT) (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI MITESH MODI AR RESPONDENT BY:- SHRI R.K.DHANESTA SR-DR O R D E R PER MAHAVIR SINGH JUDICIAL MEMBER:- BY WAY OF THIS MISCELLANEOUS APPLICATION (MA) THE ASSESSEE HAS REQUESTED FOR RECALLING THE ORDER ARISING OUT ITA NO.2727/AHD/2006 DATED 06-01-2010. AT THE OUTSET LD. COUNSEL FOR THE ASSESSEE SHRI MITESH MO DI STATED THAT THE ASSESSEE HAS NOT BEEN PROVIDED OPPORTUNITY OF BEING HEARD. THE A SSESSEE HAS NARRATED THE FOLLOWING FACTS:- (1) IN THIS CASE THE APPEAL HAS BEEN FILED BY THE REVENUE BEFORE THE HONBLE TRIBUNAL ARISING OUT OF THE ORDER OF THE CIT (APPEA LS)-IV SURAT IN APPEAL NO.CAS-IV/79/06-07 DTD. 29-09-2006. THE ASSESSMENT ORDER HAS BEEN MADE MA NO.137/AHD/2010 (A/O ITA NO.2727/AHD/06) APMC SARDAR MARKET V. ACIT CIR-6 SRT PAGE 2 U/S.143(3) OF THE ACT BY THE ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 6 SURAT VIDE HIS ORDER DTD. 24-03-2006. (2) THE RESPONDENT-PETITIONER HAS BEEN SERVED THE O RDER OF THE ITAT BENCH D AHMEDABAD DTD. 06-01-2010 (COPY ATTACHED)FROM WHICH IT IS SEEN THAT THE APPEAL FILED BY THE REVENUE HAS BEEN ALLOWED FO R STATISTICAL PURPOSES. (3) HOWEVER ASS A MATTER OF FACT THE NOTICE OF HE ARING FOR THE HEARING FIXED ON 06-01-2010 HAS NOT BEEN SERVED UPON THE RESPONDE NT PETITIONER AND THUS THE RESPONDENT PETITIONER WAS NOT AWARE OF THE HEAR ING FIXED BY THE HONBLE TRIBUNAL ON 06-01-2010. DUE TO NON SERVICE OF NOTIC E OF HEARING RESPONDENT PETITIONER COULD NOT ATTEND THE HEARING NEITHER MAK E ANY SUBMISSION AGAINST THE GROUNDS RAISED BY THE REVENUE IN THE APPEAL ON THE PARTICULAR DAY OF HEARING ON-06-01-2010. IN SUPPORT OF THE SAID CONTE NTION I AM ATTACHING HEREWITH THE COPY OF INWARD REGISTER OF THE RESPOND ENT AGRICULTURE PRODUCE MARKET COMMITTED REGULARLY MAINTAINED FOR THE RECOR DS FOR THE PERIOD FROM 26- 10-2009 TO 05-022-2010 FROM WHICH YOUR HONOURS WILL CERTAINLY FIND THAT THE RESPONDENT PETITIONER HAS NOT BEEN SERVED THE SAID NOTICE OF HEARING. (4) FOR THE ABOVE GOOD SUFFICIENT AND BONA FIDE RE ASON THE RESPONDENT- PETITIONER WAS NOT IN A POSITION TO ATTEND THE HEAR ING OF APPEAL NEITHER IN A POSITION TO FILE AN APPLICATION SEEKING ADJOURNMENT NOR IN A POSITION TO FILE ANY SUBMISSION FOR THE GROUNDS RAISED IN THE APPEAL BY THE REVENUE AT THE TIME AND DATE OF HEARING FIXED ON06-01-2010. OTHERWISE THERE IS NO INTENTION NOT TO ATTEND THE HEARING OF APPEAL ON 06-01-2010. 2. ON QUERY FROM THE BENCH WHETHER THE NOTICE WAS SERVED OR NOT WE FIND THAT THIS MATTER WAS ADJOURNED ON 23-10-2009 ON THE APPL ICATION OF THE ASSESSEE. AFTER THAT WE HAVE GONE THROUGH THE ORDER-SHEET ENTRY DAT ED 23-10-2009 WHICH READS AS UNDER:- 17/23/10/09 ON THE BASIS OF AN APPIN. DATED16.10. 09 OF THE LD. A.R. MR. MITESH S MODI AND APPIN. DATED 23.10.09 OF MRS. URV ASHI SHODHAN HEARING OF THIS CASE IS ADJ. TO 4.01.10. PARTY INFORMED IN THE COURT. SD/- SD/- M.SINGH N.S.S. (JM) (A.M) 3. AFTER QUERY FROM THE BENCH THAT NO NOTICE WAS SE RVED ON THE ASSESSEE RATHER ON APPLICATION IT WAS ADJOURNED AND THE FURTHER DA TE OF HEARING WAS ANNOUNCED IN OPEN COURT AND MOREOVER THE MATTER HAS BEEN SET AS IDE TO THE FILE OF ASSESSING OFFICER TO BE DECIDED ON ACCOUNT OF DEPRECIATION. E VEN OTHERWISE WE FIND NO MISTAKE APPARENT FROM THE RECORDS AND THERE IS NO ISSUE THA T THE ASSESSEE WAS NOT PROVIDED MA NO.137/AHD/2010 (A/O ITA NO.2727/AHD/06) APMC SARDAR MARKET V. ACIT CIR-6 SRT PAGE 3 OPPORTUNITY AS THE ASSESSEE HAD NOTED THE DATE OF H EARING AND ON HIS OWN DEFAULT KNOWINGLY HE REMAINED ABSENT DURING THE COURSE OF HEARING. ACCORDINGLY THIS MA OF ASSESSEE IS DISMISSED. 4. IN THE RESULT ASSESSEES MA IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 27/ 08/2010 SD/- SD/- (D.C.AGARWAL) (MAHA VIR SINGH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD DATED : 27/08/2010 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)-IV SURAT 4. THE CIT CONCERNS. 5. THE DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT AHMEDABAD