Shri Sureshkumar Ishwarlal Patel, Unjha V. The Income Tax Officer, Ward-2, Patan

MA 144/AHD/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5305 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 04-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M K PATEL; S N DIVETIA
• Keywords: Reasonable cause
• Section: 250; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENC H (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) M.A. NO: 144/AHD/2019 (IN ITA NO. 1248/AHD/2015) (ASSESSMENT YEAR: 2006-07) SURESHKUMAR ISHWARLAL PATEL 186, BALOJ SOCIETY, NR. SHAMBU PARK, MAHILA COLLEGE ROAD, UNJHA, DIST: MEHSANA V/S THE ITO, WARD-2, PATAN (APPELLANT) (RESPONDENT) PAN: ANHPP5107F APPELLANT BY : SHRI S.N. DIVETIA & M.K. PATE L, A.R. RESPONDENT BY : SHRI S. K. DEV, SR. D.R. ( )/ ORDER DATE OF HEARING : 19 -07-201 9 DATE OF PRONOUNCEMENT : 25-07-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. BY VIRTUE OF THIS MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE U/S 254(2) OF THE ACT, THE ASSESSEE INTENDS TO RECALL THE IMPUGNE D EX PARTE ORDER DT. 31-12- 2018 PASSED BY THIS TRIBUNAL. M.A. NO 144/ AHD/2019 . A.Y. 2006-07 2 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: (I). THE APPLICANT ABOVE NAMED SUBMITS THIS MISC. A PPLICATION U/S. 254(2) OF THE IT ACT 1961 (FOR SHORT 'THE ACT') FOR RECALLING OF THE ORDER OF THE I NCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH- B, AHMEDABAD WHEREBY THE APPEAL OF THE APPLIC ANT HAS BEEN DISMISSED FOR NON-PROSECUTION. 2. THE APPLICANT SUBMITS THAT BEING AGGRIEVED AND D ISSATISFIED WITH THE ORDER PASSED U/S 250 OF THE ACT ON 19.3.2015 BY CIT(A)- GNR FOR A.Y. 2006- 07, HE HAD PREFERRED AN APPEAL BEFORE THE APPELLATE TRIBUNAL WHEREIN THE APPLICANT HAD CH ALLENGED THE ADDITION OF RS. 7,19,835/- TOWARDS CASH DEPOSITED IN BANK. 3. THE AFORESAID APPEAL HAS BEEN DISMISSED IN LIMIN E HOLDING THAT NOTICE WAS SENT AT REGISTERED ADDRESS AS PER COL 10 OF FORM 36 BUT NO REPRESENTAT ION WAS MADE ON BEHALF OF APPELLANT NOR ANY ADJOURNMENT WAS TAKEN, SO THAT IT WAS CONSIDERED TH AT APPELLANT IS NOT SERIOUS IN PERUSING THE APPEAL FILED AND FOLLOWING THE DECISION IN CASE OF MULTIPL AN INDIA (P) LTD, THIS APPEAL WAS DISMISSED. 4. THE APPLICANT SUBMITS WITH GREATEST RESPECT THAT THE APPELLANT HAD NOT BEEN SERVED WITH THE IMPUGNED NOTICE FIXING HEARING ON 27.12.2018 AND TH EREFORE COULD NOT REMAIN PRESENT ON THE DATE OF HEARING. THE APPLICANT SUBMITS THAT THIS APPEAL HAD COME FOR HEARING ON 1-10-2018 WHEN IT WAS HEARD AS PER THE NOTINGS MADE BY AR SHRI MEHUL TALER A IN HIS CASE FILES SO THAT IT WAS BELIEVED THAT THE MATTER WAS NO LONGER PENDING. 5. UNDER THE ABOVE FACTS AND CIRCUMSTANCES, THE APP LICANT SUBMITS THAT SINCE THERE WAS REASONABLE CAUSE FOR NON-SERVICE OF NOTICE AND CONS EQUENTIAL NON-APPEARANCE, THE IMPUGNED ORDER MAY BE RECALLED. 6. NEEDLESS TO SAY FOR THIS ACT OF KINDNESS, THE AP PLICANT AS IN DUTY BOUND SHALL FOREVER PRAY AND REMAIN GRATEFUL. 3. ON THE OTHER HAND THE LD. DR RAISED NO OBJECT ION IF THE MATTER IS RECALLED FOR FRESH ADJUDICATION AS PER THE PROVISION OF LAW. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECOR D. ON PERUSAL OF THE ORDER DT. 31-12-2018, WE FIND THAT IN SPITE OF SERVICE OF NOTICES BY THE REGISTRY NEITHER M.A. NO 144/ AHD/2019 . A.Y. 2006-07 3 ANY ONE APPEARED NOR THERE WAS ANY ADJOURNMENT APPL ICATION FILED ON BEHALF OF ASSESSEE FOR THE HEARING ON 31-12-2018. THUS, FOLLO WING 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 DISMIS SED THE APPEAL OF ASSESSEE BY PASSING EX PARTE ORDER FOR NON PROSECUT ION. WE FIND THAT THERE WAS SUFFICIENT REASON FOR THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DATE OF HEARING [31-12- 2018]. THEREFORE, IN V IEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 31-12-2018 BY ALLOWING TH IS MISC. APPLICATION FILED BY THE ASSESSEE. 5. NEXT DATE OF HEARING IN THIS MATTER IS 10/10/2 019 AND SAME HAS BEEN COMMUNICATED TO BOTH THE PARTIES AND NO SEPARATE NO TICE WILL BE SENT TO ANY OF THE PARTIES. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 25 - 07 - 2019 SD/- SD/- (WASEEM AHMED) MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 25 /07/2019 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