Shri Naishadkumar N. Patel, Anand V. The Asstt. Commissioner of Income Tax, Anand Circle, Anand

MA 113/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6834 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 06-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) M.A. NO: 113/AHD/2018 (IN ITA NO. 1446/AHD/2016) (ASSESSMENT YEAR: 2008-09) NAISHADKUMAR N. PATEL, C/O. MINI SARVODYOG SIRA, 214, GIDC ESTATE, VITHAL UDYOGNAGAR, DIST. ANAND- 388121 V/S ACIT, ANAND CIRCLE, ANAND. (APPELLANT) (RESPONDENT) PAN: ADOPP8880G APPELLANT BY : SHRI MUKUND BAKSHI, A.R. RESPONDENT BY :SHRI MUDIT NAGPAL, SR. D.R. ( )/ ORDER DATE OF HEARING : 21-12-2018 DATE OF PRONOUNCEMENT : 01 -01-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE APP LICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 19.09.2017 PASSED BY T HE APPELLATE TRIBUNAL, AHMEDABAD BENCH-SMC IN ITA NO.1446/AHD/2016 FOR A SST. YEAR 2008-09 IN THE CASE OF SHRI NAISHADKUMAR N. PATEL. M.A. NO. 113 /AHD/2018 . A.Y. 2008-0 9 2 2. IN THE MISC. APPLICATION THE ASSESSEE HAS SUBMITTED AS FOLLOWS: THE PRESENT APPLICATION IS FILED BY THE APPLICANT ABOVE NAMED FOR SETTING ASIDE THE ORDER DATED 24.11.2017 (ANNEXURE 'A') PASSED BY THIS HON'BLE TRIBUNAL DISMISSING THE APPEAL OF THE APPLICANT FOR NON-PROS ECUTION, IN THE ABSENCE OF APPEARANCE ON BEHALF OF THE APPLICANT ON THE DATE F IXED FOR HEARING OR ANY APPLICATION SEEKING ADJOURNMENT OF HEARING. THE APPLICANT SUBMITS THAT HE IS A TECHNOCRAT AND D UE TO BUSINESS REQUIREMENTS IS REQUIRED TO TRAVEL EXTENSIVELY. UPON RECEIPT OF THE NOTICE, THE SAME WAS HANDED OVER TO MY ACCOUNTANT SHRI RAMESHBHAI AMBALAL FOR F URTHER COORDINATION WITH THE COUNSEL SHRI MUKUND BAKSHI, CHARTERED ACCOUNTAN T, BARODA. DUE TO OTHER PREOCCUPATIONS, I COULD NOT AGAIN FOLLOW UP WITH MY ACCOUNTANT ABOUT THE FURTHER PROCEEDINGS IN THE MATTER. UPON RECEIPT OF THE ORDER ON 24.1 1 .2017, IT IS RE ALIZED BY ME THAT IT IS DISPOSED EX-PARTE AND 'OR WANT OF PROSECUTION. ON ENQUIRY WI TH THE ACCOUNTANT SHRI RAMESHBHAI AMBALAL PATEL, IT IS REALIZED THAT BY IN ADVERTENCE, THE NOTICE OF HEARING WAS NOT FORWARDED TO SHRI MUKUND BAKSHI AND , THEREFORE, THE APPEAL COULD NOT BE ATTENDED LEADING TO AN EX-PARTE ORDER. ACCORDINGLY, THE PRESENT APPLICATION IS BEING MADE. THE APPLICANT MOST RESPECTFULLY SUBMITS THAT HEARIN G OF THE APPEAL COULD NOT BE ATTENDED FOR THE REASONS STATED ABOVE. THE APPLICAN T HAS NO DESIRE TO GIVE UP THE APPEAL AND EX-PARTE DECISION OF THE APPEAL WOULD CA USE GRAVE AND IRREPARABLE INJURY TO THE APPLICANT. IT IS RESPECTFULLY SUBMITTED THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE EX- PARTE ORDER DECIDING THE APPEAL MAY KINDLY BE RECAL LED AND THE APPEAL MAY KINDLY BE RE-FIXED FOR HEARING TO GIVE ONE MORE OPPORTUNIT Y TO THE APPLICANT TO REPRESENT HIS CASE. IT IS RESPECTFULLY SUBMITTED THAT IN THE LARGER INTEREST OF JUSTICE THE HON'BLE TRIBUNAL BE PLEASED TO ACCEPT THE PRAYER OF THE APPLICANT / APPELLANT AND REHEAR THE MATTER. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. M.A. NO. 113 /AHD/2018 . A.Y. 2008-0 9 3 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUB MISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THER E WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER DATED 19.09.2017 O F THE ITAT AHMEDABAD SMC BENCH PASSED IN ITA NO./1446AHD/2016 FOR ASST . YEAR 2008-09. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 30.01.2019. BOTH THE PARTIES HAVE BEEN INFORMED ABOUT THE NEXT DATE OF HEARING. NO NEED TO SEND ANY SEPARATE NOTICE TO THE CONCERNED PARTIES. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY THE A SSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 01 - 01- 2019 SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 01/01/2019 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD