Shri Nipul Dhanvantrai Vora, Surat V. The Income Tax Officer, Ward-6(3), Surat

MA 114/AHD/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5668 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 4 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 18-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

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. 114/AHD/2017 [ARISING OUT OF ITA NO. 2741/AHD/2015 FOR AY.2010-11] ( VIRTUAL HEARING IN VIRTUAL COURT) SHRI NIPUL DHANVANTARI VORA, 139, SARDER COMPLEX, AT & PO: KADODARA, PALSANA, SURAT PAN : AAOPV6302Q VS INCOME TAX OFFICER, WARD-6(3), SURAT APPELLANT RESPONDEDNT APPELLANT BY SHRI RAKESH SHAH - CA RESPONDENT BY SHRI O P MEENA SR. DR DATE OF HEARING 04-09-2020 DATE OF PRONOUNCEMENT 04-09-2020 O R D E R PER PAWAN SINGH, JUDICIAL MEMBER : 1. THIS MISCELLANEOUS APPLICATION (MA) IS FILED BY ASSESSEE FOR RECALL OF ORDER DATED 29.12.2015. THE APPLICATION WAS FILED ON 27.11.2017. IN THE APPLICATION THE ASSESSEE STATED THAT HEARING OF APPEAL WAS FIXED ON 16.12.2015. THE NOTICE OF HEARING OF APPEAL WAS RECEIVED AT HIS ADDRESS IN SURAT, HOWEVER, THE ASSESSEE WAS OUT OF STATION AND STAYING AT RURAL AREA THE PERSON STAYING AT HIS PLACE FAILED TO CONVEY ABOUT THE RECEIPT OF NOTICE. THE ASSESSEE HAS ALSO FILED HIS AFFIDAVIT SUPPORTING THE CONTENTS OF APPLICATION. THE LD. AUTHORIZED REPRESENTATIVE (AR) OF THE ASSESSEE SUBMITS THAT NONE COULD APPEARED ON BEHALF OF ASSESSEE 2 MA NO. 114/AHD/2017/AY.2010-11 IN ITA 274/AHD/2015 NIPUL DHANVANTARI VORA WHEN APPEAL WAS FIXED ON 16.12.2015, THE NON-APPEARANCE WAS NEITHER INTENTIONAL NOR DELIBERANT BUT WAS DUE TO THE BONA FIDE REASON THAT ASSESSEE WAS OUT OF HIS STATION AND THE PERSON WHO RECEIVED THE NOTICE FILED TO COMMUNICATE ABOUT THE NOTICE TO THE ASSESSEE. THE LD. AR FOR THE ASSESSEE PRAYED THAT ASSESSEE MAY BE GIVEN OPPORTUNITY OF HEARING ON MERIT. THE ASSESSEE HAS GOOD CASE ON MERIT AND HE WOULD SUFFER IRREPARABLE INJURY IF THE ORDER IS NOT RECALLED. THE TRIBUNAL WHILE PASSING THE ORDER DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT DISCUSSION IN THE MERIT OF THE CASE. 2. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESENTATIVE (DR) FOR THE REVENUE SUBMITS THAT THERE IS NO MISTAKE APPARENT IN THE ORDER PASSED BY TRIBUNAL. THE ASSESSEE WAS SERVED UPON THE PROPER NOTICE OF HEARING OF APPEAL. THE MA OF THE ASSESSEE MAY BE DISMISSED. 3. WE HAVE CONSIDERED THE CONTENTIONS OF BOTH THE PARTIES AND PERUSED THE RECORD ACCORDINGLY. WE HAVE NOTED THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 16.12.2015. THE APPEAL OF THE ASSESSEE WAS DECIDED EX PARTE AND WAS DISMISSED IN LIMINE. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE FACT THAT THE SUBSTANTIAL RIGHT OF THE ASSESSEE ARE INVOLVED IN THE PRESENT APPEAL, THEREFORE, IN THE CONSIDERING THE PRINCIPLE OF NATURAL JUSTICE, THE ORDER DATED 16.12.2015 IS RECALLED AND THE HEARING OF APPEAL AFRESH IS FIXED ON 15.10.2020. ISSUANCE OF SERVED NOTICE IS DISPENSED 3 MA NO. 114/AHD/2017/AY.2010-11 IN ITA 274/AHD/2015 NIPUL DHANVANTARI VORA WITH. THE ASSESSEE IS DIRECTED TO BE VIGILANT IN FUTURE IN TIMELY ATTENDING THE HEARING OF THE APPEAL. 4. IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 04/09/2020. SD/- SD/- (DR. ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 04/09/2020 SAMANTA, PS COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR // TRUE COPY // /TRUE COPY/ BY ORDER ASSISTANT REGISTRAR, SR. PS/ PS ITAT, SURAT