Sunil Bajaj Infra Builders Pvt. Ltd., Vadodara V. The ITO, Ward-2(1)(3), Baroda

MA 11/AHD/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0959 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 11-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Rectification of order; Reasonable cause

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR MISCELLANEOUS APPLICATION NO. 11/AHD/2019 A.Y. 20 09-10 ( IN I.T.A. NO. 769/AHD/2018 - A.Y. 2009-10 ) SUNIL BAJAJ INFRA BUILDERS PVT. LTD. SUNIL BAJA, 3 RD FLOOR, LAKEVIEW COMPLEX, NR. GANDHINAGAR GRUH OPP. PRATAP CINEMA JUBLI GARDEN, VADODARA 390016 / VS. THE INCOME TAX OFFIER WARD 2(1)(3), BARODA / / PAN/GIR NO. : AALCS6532R ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI JIMIT SHAH, A.R. / RESPONDENT BY : SHRI JAMES KURIAN, SR. D.R. / DATE OF HEARING 15/03/2019 !'# / DATE OF PRONOUNCEMENT 26/03/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECTIFICATION OF ORDER DATED 25.09.2018 PASSED BY THE TRIBUNAL UNDER S. 254(1) OF THE ACT. 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE VIDE ITS MISCELLANEOUS APPLICATION CONTEND ED AS UNDER: M.A. NO. 11/AHD/19 [SUNIL BAJAJ INFRA BUILDERS PVT. LTD. VS. ITO] A.Y. 2009-10 - 2 - 1. THE PRESENT APPLICATION IS FILED BY THE APPELLA NT ABOVE NAMED FOR SETTING ASIDE THE ORDER DATED 11/09/2018 PASSED BY THIS HON'BLE TRIBUNAL DISMISSING THE APPEAL OF THE APPELLANT EX- PARTE FOR NON- PROSECUTION, IN THE ABSENCE OF ADVOCATE OF THE APPE LLANT. 2. THE IMPUGNED ORDER OF THE HON'BLE TRIBUNAL STA TES THAT NONE COULD APPEAR ON BEHALF OF THE ASSESSEE NOR ANY APPLICATIO N FOR ADJOURNMENT HAS BEEN RECEIVED. THEREFORE, THE HON'B LE ITAT HELD THAT THE ASSESSEE HAS NOTHING TO SAY AGAINST THE FI NDINGS OF THE LEARNED CIT(A) AND IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. THEREFORE THIS HONBLE ITAT DISMISSED THE CAPTIONED APPEAL FOR WANT OF PROSECUT ION. 3. IN THE IMPUGNED ORDER, IT HAS BEEN MENTIONED THAT NONE COULD APPEAR ON BEHALF OF THE ASSESSEE, AS THE NOTICE OF HEARING WAS SERVED TO THE APPELLANT ON 05/09/2018. THE NOTICE W AS SERVED TO THE APPELLANT ON 05/09/2018 WHEREIN THE DATE OF HEARING WAS SCHEDULED ON 11/09/2018. HOWEVER THE APPELLANT BEING A PERSON WHO WAS NOT AWARE ABOUT SUCH LEGAL PROCEDURES. HOWEVER THE APPE LLANT COULD NOT APPOINT AUTHORIZED REPRESENTATIVE TILL THE DATE OF HEARING AND THUS THERE WAS NON-COMPLIANCE ON ACCOUNT OF APPELLA NT. MOREOVER THE APPELLANT IS RESIDING IN VADODARA AND THUS WAS SEEKING THE ASSISTANCE OF CONSULTANTS IN VADODARA WHO CAN ASSIS T IN THE MATTER OF THE APPELLANT. HOWEVER TILL THE TIME THE APPELLA NT COULD FIND THE CONSULTANT WHO CAN APPEAR BEFORE THE HONORABLE TRIB UNAL IN AHMEDABAD, THE DATE OF HEARING WAS ALREADY PASSED. THE APPELLANT WAS SEEKING TO APPOINT THE AUTHORIZED REPRESENTATIV E TO APPEAR ON BEHALF OF THE APPELLANT. HOWEVER THE APPELLANT COUL D NOT APPOINT AUTHORIZED REPRESENTATIVE IN SHORT SPAN OF 5 DAYS A ND THUS THERE WAS SUCH NON-COMPLIANCE ON ACCOUNT OF THE APPELLANT . HOWEVER ON 12/12/2018, THE APPELLANT ON RECEIPT OF THE ORDER C AME TO KNOW THAT THE APPEAL HAS BEEN DISMISSED. 4. THE APPELLANT MOST RESPECTFULLY SUBMITS THAT HEA RING OF THE APPEAL COULD NOT BE ATTENDED FOR THE REASONS STATED ABOVE WITHOUT THERE BEING ANY FAULT ON THE PART OF THE ASSESSEE. THE AP PELLANT HAS NO DESIRE TO GIVE UP THE APPEAL AND EX- PARTE DECISION OF THE APPEAL WOULD CAUSE GRAVE AND IRREPARABLE INJURY TO THE APP ELLANT. 5. IT IS RESPECTFULLY SUBMITTED THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE EX - PARTE ORDER DECIDING THE APPEAL MAY KINDLY BE RECALLED AND THE APPEAL MAY KINDLY BE RE-FIXED FOR HEARING TO GIVE ONE MORE OPPORTUNITY TO THE APPELLANT TO REPRESENT ITS CASE. IT IS RESPECTFULLY SUBMITTED THAT IN THE LARGER INTEREST OF JUSTICE THE HONBLE TRIBUNAL BE PLEASED TO ACCEPT THE PRAYER OF THE APPELLANT 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 EXISTED FOR FAILURE ON THE PART OF THE ASSESSEE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT AHMEDABAD BENCH 'A' PASSED IN ITA NO. 769/AHD/ 2018 DATED M.A. NO. 11/AHD/19 [SUNIL BAJAJ INFRA BUILDERS PVT. LTD. VS. ITO] A.Y. 2009-10 - 3 - 25/09/2018(SUPRA) AND DIRECT THE REGISTRY TO LIST T HE APPEAL FOR FRESH HEARING ON 02/05/2019 FIXED IN CONSULTATION WITH BO TH THE SIDES PRESENT. THEREFORE, FORMAL NOTICE OF HEARING IS DIS PENSED 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 26/03/2019 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 IS PRONOUNCED IN THE OPEN COURT ON 2 6/03/2019