Shri Mohmmad Rasheed Kaipally, Ahmedabad V. The Income tax Officer,Ward-9(2), Ahmedabad

MA 127/AHD/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1016 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 04-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 127/AHD/2018 A.Y. 2 009-10 ( IN I.T.A. NO. 1215/AHD/2013 - A.Y. 2009-10 ) MOHMEDRASHEED MOOSA KAIPALLY PROP. OF TECHNOMECH ENGINEERS A-344, SAKAR-7, 3 RD FLOOR, NEHRU BRIDGE CORNER, ASHRAM ROAD, AHMEDABAD- 380006 / VS. THE ITO WARD-9(2), AHMEDABAD ./ ./ PAN/GIR NO. : AFIPK0527R ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI VIPUL KHANDHAR, A.R. / RESPONDENT BY : SHRI DILEEP KUMAR, SR.D.R. / DATE OF HEARING 06/12/2019 !'# / DATE OF PRONOUNCEMENT 18/12/2019 / 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 10.11.2017 PASSED BY THE TRIBUNAL UNDER S.254(1) OF THE ACT M.A. NO. 127/AHD/18 [MOHMMEDRASHEED MOOSA KAIPALLY VS. ITO] A.Y. 2009-10 - 2 - WHEREBY THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION OF ITS APPEAL FILED BY ASSESSEE. 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE VIDE ITS MISCELLANEOUS APPLICATION CON TENDED AS UNDER: 1. WITH RESPECT TO THE CAPTIONED SUBJECT, I STATE, SUBMIT AND EXPLAIN HEREWITH THE FOLLOWING IN RESPECT OF THE OR DER PASSED BY THE HONOURABLE BENCH IN RESPECT OF APPEAL FILED BY THE APPELLANT AS AGAINST THE ORDER PASSED BY COMMISSION ER OF INCOME TAX (APPEALS), XV, AHMEDABAD. THE APPELLANT HAS MADE A PERUSAL OF THE ORDER PASSE D BY THE HONOURABLE BENCH AND NOTED THAT THERE ARE SOME MIST AKES APPARENT ON RECORD AND WHICH NEEDS TO BE RECTIFIED, HENCE THE APPELLANT APPLY FOR THE RECTIFICATION UNDER SEC TION 254 OF THE INCOME TAX ACT, 1961. 2. THE HONOURABLE BENCH HAS STATED THAT AS ON THE DATE OF THE HEARING, THE APPELLANT OR HIS AUTHORIZED REPRESENTA TIVE REMAINED ABSENT; IT IS FIT AND PROPER TO DECIDE THE MATTER EX- PARTE QUA THE APPELLANT. THE HONOURABLE BENCH HAS P ARTLY ALLOWED THE APPEAL. 3. IN RESPECT THEREOF, THE APPELLANT WANTS TO SUB MIT THAT DUE TO SOME SOCIAL ENGAGEMENT, THE AUTHORIZED REPRESENTATI VE OF THE APPELLANT WAS NOT ABLE TO ATTEND THE HEARING ON 06.11.2017. SO THE APPELLANT HEREBY REQUEST YOU TO ALLOW THE RECTIFICATION APPLICATION U/S 254 OF INCOME TAX ACT , 1961. 4. THE APPELLANT HAD FILED APPEAL FOR ADDITION OF OUTSTANDING SALARY PAYABLE, UNPROVED CREDITORS, AND EXPENSE U/S 40 A (IA) OF IT ACT, 1961 THE HONOURABLE BENCH HAS ALLOW ED THE GROUND FOR ADDITION OF EXPENSES U/S 40 A (IA) OF IT ACT, 1961. 5. WITH REGARD TO DISALLOWANCE OF OUTSTANDING SALA RY EXPENSES PAYABLE AND UNPROVED CREDITORS, THE APPELLANT WANTS TO SUBMIT AS UNDER: (I) GROUND NO.1 REGARDING ADDITION OF OUTSTANDING SALARY EXPENSES PAYABLE: THE APPELLANT HAS ALREADY PRODUCED THE LEDGER COPY OF THE SUBSEQUENT YEAR DURING THE ASSESSMENT PROCEEDING, I N WHICH M.A. NO. 127/AHD/18 [MOHMMEDRASHEED MOOSA KAIPALLY VS. ITO] A.Y. 2009-10 - 3 - PAYMENT OF THE OUTSTANDING SALARY HAS BEEN MADE. AP PELLANT CLAIM HAS BEEN REJECTED ON THE BASIS OF NON FURNISH ING OF THE CASH BOOK OF THE SUBSEQUENT YEAR, WHICH YOUR LORDSH IP CAN SUBSTANTIATED FROM THE COPY OF THE LEDGER, IN WHICH VOUCHER NO OF CASH BOOK , VOUCHER NATURE & DATE OF PAYMENT OF CASH. IT IS ALSO UNDISPUTED FACT THAT, PAYMENT TOWARDS TH E OUTSTANDING LIABILITY OF SALARY HAS BEEN MADE DURIN G THE COURSE OF TIME. SO ACT OF DISALLOWANCE OF OUTSTANDI NG SALARY BY THE A.O HAS BEEN UNTENABLE & UNJUSTIFIABLE. (II) GROUND NO.1 REGARDING ADDITION OF AMOUNT OF UNPROVED CREDITORS: REGARDING THE GENUINENESS OF THE CREDITOR M/S. DEVI ENGINEERS & M/S. DEVI ERECTORS, WHICH WERE THE PROP RIETARY CONCERN. WHOSE DEATH CERTIFICATE HAS BEEN PRODUCE B Y THE APPELLANT. FURTHER APPELLANT HAS ALSO PRODUCE COPY OF THE LEDGER FOR THE SUBSEQUENT PERIOD, WHICH REFLECTS TH E GENUINENESS OF THE CREDITOR M/S. DEVI ENGINEERS & M /S. DEVI ERECTORS. REGARDING THE GENUINENESS OF THE CREDITOR M/S.NEW S TAR ENGINEERING, WHOSE CONFIRMATION OF STATEMENT HAS BE EN PRODUCE DURING THE ASSESSMENT PROCEEDING, WITH THE ALL THE DETAILS OF PAN NO OF CRS, ADDRESS OF THE CRS. & TRA NSACTION STATEMENT WITH THE CRS, ALL THESE SUBMISSION WAS PR OVING THE GENUINENESS OF THE TRANSACTION. SO CLAIM OF THE IN GENUINE & BOGUS LIABILITIES OF T HE A.O. HAS NOT BEEN ACCEPTABLE & JUSTIFIABLE. 6. IN VIEW OF THE ABOVE SUBMISSION, THE APPELLANT WANTS TO STATE TO TAKE LENIENT VIEW IN THIS MATTER AND ACCORDINGLY RESTORE THE APPEAL. THE APPELLANT REQUEST YOU TO RESTORE TH E APPEAL IN THE INTEREST OF LAW AND JUSTICE. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED T HAT THE REASONABLE CAUSE EXISTED FOR FAILURE ON THE PART OF THE ASSESS EE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RE CALL THE ORDER OF THE ITAT AHMEDABAD BENCH 'A' PASSED IN ITA NO. 1215 /AHD/2013 DATED 10/11/2017(SUPRA) AND DIRECT THE REGISTRY TO LIST THE APPEAL FOR FRESH HEARING ON 13/01/2020 FIXED IN CONSULTATION WITH BOTH THE M.A. NO. 127/AHD/18 [MOHMMEDRASHEED MOOSA KAIPALLY VS. ITO] A.Y. 2009-10 - 4 - SIDES PRESENT. THEREFORE, 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/- (MADHUMITA ROY) (PRADIP KUMAR K EDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 18/12/2019 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 18/12/2019