Shri Maheshbhai Ishwarbhai Patel, Unjha V. ITO, Patan, Ward-4, Unjha

MA 101/AHD/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5252 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 02-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.S. SHUKLA
• Keywords: Reasonable cause

Judgement Text

, ‘SMC’ । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMEBR MISCELLANEOUS APPLICATION No. 101/Ahd/2020 (in ITA No. 378/Ahd/2018) ( Assess ment Ye ar : 2011-12) Sh ri M ah es hb ha i Is hw arbh ai P ate l Pr op. of Ma he sh ku mar & Co ., 9, Y a mun a Na gar So cie t y, Vi sn ag ar Ro ad, Un jha / V s . In co me T ax Of fi ce r Pat an , W a rd - 4, Un jha / /P A N / G IR N o . : A B Y P P 8 4 9 2 R ( Appellant) . . ( / Respondent) /Appellant by : No ne / Respondent by : Shri S. S. Shukla, Sr. D.R. D a t e o f H e a r i n g 04/02/2022 !"# /D a t e o f P r o n o u n c e m e n t 08/02/2022 ORDER PER MAHAVIR PRASAD, JM: 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. 01-08-2019 passed by this Tribunal. MA No. 101/Ahd/2020 [Shri Maheshbhai I. Patel vs. ITO] AY 2011-12 - 2 - 2. The Ld. AR before us submitted as under: “1. The above appeal was disposed of by the tribunal by its order dated 01/08/2019 by ex-parte proceedings on non attendance on the date of 26/07/2019 which was the first hearing given by ITAT. 2. The appellant above named begs to present this application for reconsidering the appeal because appellant is uneducated and he had not appointed any AR for this work in response to the notice issued by him. So no one had attended on appointed day. 3. The above appeal was disposed of by the tribunal by its order without considering the grounds of appeal filed with form 36 and paper book submitted in advance. The appellant above named begs to present this application for recalling the order. 4. So it is a reasonable cause and only failure of only one time so appellant prays for reconsidering the appeal. Appellant respectfully submit that the Tribunal may be pleased to suitably recall the appeal by giving opportunity and considering for plea of appellant. 5. It is respectfully submitted that the Tribunal may be pleased to suitably consider this application by giving opportunity and considering for plea of appellant.” 3. 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. 01-08-2019, 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 26-07-2019. 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 [26-07-2019]. Therefore, in view of submission of assessee we recall the order dated 01-08-2019 by allowing this Misc. Application filed by the assessee. MA No. 101/Ahd/2020 [Shri Maheshbhai I. Patel vs. ITO] AY 2011-12 - 3 - 5. Next date of hearing in this matter is 30/03/2022 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 miscellaneous application filed by the Assessee is allowed. Sd/- Sd/- ( ANNAP UR NA GUP TA) (MAHAVIR PRASAD) ACC OUNTANT MEMB ER JUDICIAL MEMBER Ahmedabad: Dated 08/02/2022 True Copy S.K.SINHA ेश ! " #े" / Copy of Order Forwarded to:- $ / Revenue 2 द / Assessee ' ( )* + / Concerned CIT 4 + - / CIT (A) . / 0 1 2 2 )*3 )* #3 45द ( द / DR, ITAT, Ahmedabad 6 1 78 9 / Guard file. By order/ द श 3 उ / 4 )* #3 45द ( द । This Order pronounced in Open Court on 08/02/2022