Shri Dipakbhai D. Patel, Navsari V. The Income Tax Officer, Ward-1, Navsari

MA 02/SRT/2021

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4751 (ITAT-SURAT)
• Duration Of Justice: 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 20-01-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RECALLING OF
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER MA NO. 02/SRT/2021 IN ITA NO. 1043/AHD/2015 FOR AY.2010-11 ( VIRTUAL HEARING) SHRI DEEPAKBHAI D. PATEL, 16, SHRIKUNJ, ASHABAUG SOCIETY, NAVSARI PAN : ABJPP 3116 E VS ITO WARD-1, NAVSARI APPLICANT RESPONDEDNT ASSESSEE BY SH. S.K. KABRA ADVOCATE/CA REVENUE BY MISS ANUPMA SINGHLA SR. DR DATE OF HEARING 05.02.2021 DATE OF PRONOUNCEMENT 05.02.2021 ORDER UNDER SECTION 254(2) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. THIS MISCELLANEOUS APPLICATIONS (MA) IS FILED BY THE ASSESSEE FOR RECALLING OF THE ORDER DATED 20.06.2018 IN ITA NO. 1043/AHD/2015. THE LEARNED AUTHORIZED REPRESENTATIVE (AR) FOR THE ASSESSEE SUBMITS THAT THE APPEAL OF THE ASSESSEE WAS DECIDED BY TRIBUNAL DUE TO NON PROSECUTION. THE LD. AR FOR THE ASSESSEE SUBMITS THAT DURING THE RELEVANT PERIOD WHEN NOTICE OF HEARING WAS SENT AT THE ADDRESS OF THE ASSESSEE, THE ASSESSEE WAS OUT OF INDIA AND EVEN COULD NOT APPOINT HIS REPRESENTATIVE TO REPRESENT HIM BEFORE TRIBUNAL. THE LD AR FOR THE ASSESSEE FURNISHED THE COPY OF THE PASSPORT, SHOWING THE DEPARTURE OF MA NO.02/SRT/ 2021 IN ITA NO. 1043/AHD/2015 DEEPAK KUMAR PATEL 2 ASSESSEE FROM INDIA ON 14/02/2018 AND ARRIVAL AT MUMBAI AIRPORT ON 02/05/2019. THE LD AR FOR THE ASSESSEE FURTHER SUBMITS THAT THE ASSESSEE INTENDS TO SETTLE DISPUTE WITH THE DEPARTMENT AND HAS ALREADY FILED APPLICATION UNDER VIVAD SE VISVAS SCHEME -2020 (VSV)ON 16.01.2021. IN ALTERNATIVE SUBMISSIONS, THE LD. AR FOR THE ASSESSEE FURTHER SUBMITS THAT THE ASSESSEE HAS GOOD CASE ON MERIT AND LIKELY TO SUCCEED, IF THE APPEAL IS HEARD AND DECIDE ON MERIT. THE TRIBUNAL WHILE PASSING ORDER ON 21 ST JUNE 2018 HAS NOT ADJUDICATED THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE. THE LD. AR FOR ASSESSEE SUBMITS THAT NON APPEARANCE ON BEHALF OF ASSESSEE ON THE DATE OF HEARING WAS NOT INTENTIONAL BUT DUE TO REASONS EXPLAINED HEREINABOVE. AND THERE IS SUFFICIENT CAUSE FOR RECALLING THE ORDER DATED 21 ST JUNE 2018. 2. ON THE OTHER HAND THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE (DR) FOR THE REVENUE SUBMITS THE BENCH MAY TAKE DECISION IN ACCORDANCE WITH LAW. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF THE PARTIES AND HAVE SEEN THE CONTENTS OF THE ORDER DATED 21 ST JUNE 2018. PERUSAL OF THE ORDER REVEALS THAT WHILE DECIDING THE APPEAL THE TRIBUNAL HAS NOT ADJUDICATED THE APPEAL ON MERIT RATHER DISMISSED FOR NON PROSECUTION. BEFORE US, THE LD. AR FOR THE ASSESSEE FAIRLY SUBMITTED THAT THE ASSESSEE IS WILLING TO AVAIL THE BENEFIT OF VSV AND HAS ALREADY MA NO.02/SRT/ 2021 IN ITA NO. 1043/AHD/2015 DEEPAK KUMAR PATEL 3 FILED APPLICATION UNDER THE SAID SCHEME. CONSIDERING THE SUBMISSIONS OF LD AR FOR THE ASSESSEE THAT THE ASSESSEE WAS OUT OF INDIA, DURING THE PERIOD WHEN NOTICE FOR HEARING OF THE APPEAL WAS SENT AT THE ADDRESS OF THE ASSESSEE, WHICH IS DULY SUPPORTED WITH THE EVIDENCE FILED BY THE ASSESSEE BEFORE US, HENCE, WE FIND THAT THE LD AR FOR THE ASSESSEE HAS SHOWN SUFFICIENT CAUSE FOR RECTIFICATION/ RECALLING THE ORDER DATED 21 ST JUNE 2018. THEREFORE, THE ORDER DATED 21 ST JUNE 2018 IS RECALLED AND THE HEARING OF APPEAL IS FIXED ON 05.04.2021 FOR HEARING IT AFRESH AND / OR REPORTING THE STATUS OF OUTCOME OF APPLICATION FILED BY THE ASSESSEE UNDER VSV. ISSUANCE OF FRESH NOTICE FOR HEARING IS DISPENSED WITH AS THE DATE OF HEARING IS FIXED WITH THE CONSENT OF PARTIES. THE ASSESSEE IS DIRECTED TO FILE ALL THE DOCUMENTS, IF SO DESIRED FIFTEEN DAYS IN ADVANCE, WITH COPY TO THE OPPOSITE PARTY. 4. IN THE RESULT THE MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON 05 TH FEBRUARY 2021 AT THE TIME OF HEARING IN VIRTUAL COURT. SD/- SD/- (DR. ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 05 TH FEBRUARY 2021 SELF BY AUTHOR COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER MA NO.02/SRT/ 2021 IN ITA NO. 1043/AHD/2015 DEEPAK KUMAR PATEL 4 / / TRUE COPY / / ASSISTANT REGISTRAR , SURAT