Kanodar Co.Op. Credit Society Ltd., , ... vs Assessee

This Miscellaneous Petition has been filed by the assessee on 25th July, 2014 arising from the order of the Tribunal as mentioned in the nomenclature hereinabove dated 30th May, 2014. M.A No. 118/Ahd/2014(in ITA No. 647/Ahd/2011) A.Y. 20007-08 Page No 2 The Kanodar Co-op. Credit Society Ltd vs. ACIT

2. In this Miscellaneous Petition, the reason for not filing appeal was stated as under:-

"2. The applicant on receipt of the notice fixing hearing on May 30, 2014 immediately forwarded the same to the office of Shri Deepak Gupta, Chartered Accountant, at Ahmedabad authorized to represent the applicant before the Hon'ble Tribunal. However on receipt of the order of Hon'ble Tribunal dismissing the appeal ex parte, it came to the knowledge of the applicant that on the date of hearing neither Shri Deepak Gupta authorized by the applicant nor any person on his behalf appeared before the Hon'ble Bench for attending the appeal or seeking adjournment. Subsequently the efforts to contact Shri Deepak Gupta, Chartered Accountant at his office through telephone/email to know the reason for non- attendance by the applicant proved to be futile."

3. From the side of the applicant Ld. AR, Smt Urvashi Shodhan appeared and in support of the reasons given in this Miscellaneous Petition furnished an affidavit of the manager of the applicant, a cooperative society. She has also pleaded that the issue raised in the grounds of appeal is covered in favour of the assessee by an order of the Hon'ble High Court, therefore, a chance of hearing may be granted to this appellant.

4. From the side of the revenue Ld. Sr. DR Shri Roop Chand, has opposed the petition and argued that the assessee was not even vigilant to attend the proceedings before the lower authorities hence deserves no sympathy.

5. Having heard the submissions of both the sides and considering the totality of the circumstances of the case, specially, the reasons given for non-attendance in the affidavit, we hereby hold that the appellant was not M.A No. 118/Ahd/2014(in ITA No. 647/Ahd/2011) A.Y. 20007-08 Page No 3 The Kanodar Co-op. Credit Society Ltd vs. ACIT at fault hence deserves an another chance to represent its case. To ensure the proper representation Ld. AR, Smt Urvashi Shodhan, has given an undertaking that the proceedings before the ITAT shall be promptly attended without fail. Considering the undertaking given by Ld. AR and the circumstances mentioned, we hereby recall our ex-parte order dated 30th May, 2014. Registry is directed to fix the next date of hearing on 10th March, 2015. This date of hearing is duly communicated to both the parties in the court.

3. Miscellaneous Petition allowed.

Order pronounced in open court on the date mentioned hereinabove at caption page

Sd/- Sd/-

(N.S. SAINI) (MUKUL KR. SHRAWAT) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 13/02/2015 ak

आदे श क ूितिल प अमे 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/आदे श से,

उप/सहायक पंजीकार आयकर अपीलीय अिधकरण, अहमदाबाद