Dineshbhai Bhavanbhai Bharwad, Ahmedabad V. The Income Tax Officer, Ward-1(1)(3), Ahmedabad

MA 101/AHD/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6442 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 11-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NK GOEL
• Keywords: Reasonable cause

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 101/AHD/2019 ( IN I.T.A. NO. 1488/AHD/2016 ) ( ASSESSMENT YEAR : 2007-08) DINESHBHAI BHAVANBHAI BHARWAD BHAVAN COMPLEX, CHANAKYAPURI, GHATLODIA, AHMEDABAD - 380061 / VS. ITO WARD 1(1)(3), AHMEDABAD / / PAN/GIR NO. : AESPB5783R ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI PRITESH SHAH, A.R. / RESPONDENT BY : SHRI N. K. GOEL, SR.D.R. DATE OF HEARING 18/10/2019 !'# / DATE OF PRONOUNCEMENT 21/10/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECALL OF EX PARTE ORDER DATED 29.01.2019 PASSED BY THE TRIBUNAL UNDER S.254(1) OF THE ACT WH EREBY THE APPEAL OF THE ASSESSEE DISMISSED IN LIMINE FOR WANT OF PROSECUTION OF ITS APPEAL FILED BY ASSESSEE. M.A. NO. 101/AHD/19 [DINESHBHAI B. BHARWAD VS. ITO] A.Y. 2007-08 - 2 - 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE VIDE ITS MISCELLANEOUS APPLICATION CONTEND ED AS UNDER: 01. THE PRESENT APPLICATION IS FILED BY APPELLANT ABOVE NAMED FOR SETTING ASIDE THE ORDER DATED 29/01/2019 PASSED BY THIS HONOURABLE INCOME TAX APPELLATE TRIBUNAL DISMISSING THE APPEAL OF THE APPELLANT EX-PARTE FOR NON-PROSECUTION, IN THE ABSE NCE OF AUTHORISED REPRESENTATIVE OF THE APPELLANT. 02. THE IMPUGNED ORDER OF THE HONOURABLE INCOME TAX APPELLATE TRIBUNAL STATES THAT IT HAS BEEN MENTIONED THAT THE NOTICE OF HEARING WAS SENT TO THE APPELLANT THROUGH RPAD ON 2 7/12/2018 FIXING THE HEARING ON 29/01/2019 BUT NONE COULD APP EAR ON BEHALF OF THE ASSESSEE NOR PETITION SEEKING TIME, HENCE IT CAN BE PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE AP PEAL FILED. THEREFORE, THE HONOURABLE ITAT DISMISSED THE CAPTIO NED APPEAL. 03. THE MATTER WAS FIXED ON 06/08/2018 BEFORE 'C' B ENCH AND THE SAME WAS ADJOURNED TO 17/12/2018. ON 17/12/2018, THE C' BENCH WAS CANCELLED SO I WAS UNAWARE ABOUT THE NEXT DATE OF H EARING. THEREAFTER, AS STATED IN THE ITAT ORDER, THE HEARIN G WAS FIXED ON 29/01/2019. ON THE DATE OF HEARING, I WAS AT MUMBAI JUST TO MEET DR. MAHESH K. SHAH, D.M. CARDIOLOGIST FOR MY MOTHER 'S TREATEMENT, HENCE I COULD NOT APPEAL BEFORE THE HONOURABLE MEMB ERS. I WAS AT MUMBAI FROM 27/01/2019 TO 30/01/2019. I ENCLOSE HER EWITH THE AIR TICKET REVEALING JOURNEY FROM AHMEDABAD TO MUMBAI O N 27/01/2019 AND MUMBAI TO AHMEDABAD ON 30/01/2019. MOREOVER, TH E STAFF MEMBERS OF MY OFFICE WERE ALSO ON LEAVE, HENCE THE OFFICE WAS CLOSED. 04. 1 MOST RESPECTFULLY SUBMITS THAT HEARING OF THE APPEAL COULD NOT BE ATTENDED FOR THE REASON STATED ABOVE. THERE HAS NOT BEEN ANY DESIRE TO GIVE UP THE APPEAL AND EX-PARTE DECISION OF THE APPEAL WOULD CAUSE GRAVE AND IRREPARABLE INJURY TO THE APPELLANT . 05. IT IS RESPECTFULLY SUBMITTED THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE EX-PARTE ORDER DECIDING THE APPEAL MA Y KINDLY BE RECALLED AND THE APPEAL MAY KINDLY BE RE-FIXED FOR HEARING TO GIVE OPPORTUNITY TO THE APPELLANT TO REPRESENT ITS CASE. IT IS RESPECTFULLY SUBMITTED THAT IN THE LARGER INTEREST OF JUSTICE TH E HONOURABLE TRIBUNAL BE PLEASED TO ACCEPT THE PRAYER OF THE APP ELLANT AND REHEAR THE MATTER. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED THAT THE REASONABLE CAUSE FOR EXISTED FOR FAILURE ON THE PART OF THE ASSESSEE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORD ER OF THE ITAT AHMEDABAD BENCH 'C' PASSED IN ITA NO. 1488/AHD/2016 DATED 29/01/2019 (SUPRA) AND DIRECT THE REGISTRY TO FIX THE APPEAL F OR FRESH HEARING ON M.A. NO. 101/AHD/19 [DINESHBHAI B. BHARWAD VS. ITO] A.Y. 2007-08 - 3 - 07/01/2020 IN CONSULTATION WITH BOTH THE SIDES PRESENT. THERE FORE, FORMAL NOTICE OF HEARING IS DISPENSED WITH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 21/10/2019 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 21/10/2019