Shri Rasiklal D. Shah, HUF, Ahmedabad V. The Deputy Commissioner of Income Tax, Circle-2, Ahmedabad

MA 15/AHD/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5503 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 16-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIV SEWAK
• Assessee Lawyers: D K PARIKH
• Keywords: Reasonable cause

Judgement Text

, LH LHLH LH IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD . . , , BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER MA NO.15/AHD/2017 (IN IT(SS)A NO.19/AHD/2014) (ASSESSMENT YEAR : BLOCK PERIOD 01/04/1995 TO 31/07 /2001) RASIKLAL D. SHAH HUF KARTA BHARAT RASIKLAL GROUND FLOOR, NIKUMBH COMPLEX, C.G. ROAD, AHMEDABAD / VS. DCIT CIRCLE -2, AHMEDABAD ! ./ '#$# ./ PAN/GIR NO. : AAJHR 8154 F ( %&!' / APPELLANT ) .. ( (!' / RESPONDENT ) %&!' ) / APPELLANT BY : SHRI D.K. PARIKH, A.R (!' * ) / RESPONDENT BY : SHRI SHIV SEWAK, SR. DR + , * -. / DATE OF HEARING 05/05/2017 /012 * -. / DATE OF PRONOUNCEMENT 11/05/2017 # 3 / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE APPELLANT/A SSESSEE HAS REQUESTED FOR RECALLING THE ORDER DATED 05/10/2016 PASSED BY THE ITAT AHMEDABAD BENCH C IN IT(SS)A NO. 19/AHD/2014 FOR BLOCK PERIOD 01/04/1995 TO 31/07/2001. IN THE MISCELLANEOUS APPL ICATION, THE ASSESSEE HAS FILED A WRITTEN SUBMISSION WHICH READS AS UNDER:- MA NO.15/AHD/2017(IN IT(SS)NO.19/AHD/2014) RASIKLAL D. SHAH HUF VS. DCIT BLOCK PERIOD 01/04/1995 TO 31/07/2001 - 2 - (I) THE PRESENT APPLICATION IS FILED BY THE APPLICANT ABOVE NAMED FOR SETTING ASIDE THE ORDER DATED 05/10/2016 PASSED BY THIS HONOURABLE TRIBUNAL DISMISSING THE APPEAL OF THE APPLICANT 'EX -PARTE' FOR WANT OF PROSECUTION, IN ABSENCE OF ANY ADJOURNMENT APPLICAT ION OR REPRESENTATION BY THE APPLICANT. (II) THE APPLICANT ON RECEIPT OF THE NOTICE FIXING HEARI NG ON 05.09.2016 INQUIRED BUT THE BENCH WAS NOT FUNCTIONING ON 05.09 .2016. (III) THE APPLICANT WAS UNDER BONAFIDE IMPRESSION THAT FR ESH NOTICE OF HEARING WILL BE ISSUED. HOWEVER, THE CASE FIXED FOR HEARING ON 05.09.2016 WERE REFIXED ON 04.10.2016 WHICH WAS NOT IN KNOWLEDGE OF THE APPLICANT AND NO FRESH NOTICE FOR THE SAME WAS RECEIVED. (IV) THE AUTHORISED REPRESENTATIVE WHO IS TO ARGUE THE A PPEAL WAS OUT OF TOWN ON 04.10.2016 AND HENCE COULD NOT ATTEND THE H EARING. (V) HOWEVER WHEN THE APPLICANT FORWARDED ORDER OF HON'B LE TRIBUNAL DISMISSING THE APPEAL EX PARTE TO THE OFFICE OF THE AUTHORIZED REPRESENTATIVE, IT CAME TO THE KNOWLEDGE OF THE APP LICANT THAT DUE TO OVERSIGHT OF THE CLERK IN HIS OFFICE, THE APPEAL RE MAINED TO BE MARKED ON THE CAUSE LIST FOR TAKING NECESSARY ACTION. AS A RESULT ON THE DATE OF HEARING HE COULD NOT REPRESENT BEFORE THE HON'BL E BENCH FOR ATTENDING THE APPEAL. (VI) THE APPLICANT MOST RESPECTFULLY SUBMITS THAT HEARIN G OF THE APPEAL COULD NOT BE ATTENDED DUE TO FAILURE OF THE AUTHORI ZED REPRESENTATIVE TO REPRESENT THE APPLICANT. THE APPLICANT HAS NO DE SIRE TO GIVE UP THE APPEAL AND EX PARTE ORDER OF THE TRIBUNAL WOULD CAU SE GRAVE AND IRREPARABLE INJURY TO THE APPLICANT. (VII) IT IS RESPECTFULLY SUBMITTED THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE EX PARTE ORDER DECIDING THE APPEAL MAY KI NDLY BE RECALLED AND THE APPEAL MAY KINDLY BE RE FIXED FOR HEARING T O GIVE ONE MORE OPPORTUNITY TO THE APPLICANT TO REPRESENT THE CASE. IT IS RESPECTFULLY SUBMITTED THAT IN THE LARGER INTEREST OF JUSTICE TH E HON'BLE TRIBUNAL BE PLEASED TO ACCEPT THE PRAYER OF THE APPLICANT/AP PELLANT AND REHEAR THE MATTER. MA NO.15/AHD/2017(IN IT(SS)NO.19/AHD/2014) RASIKLAL D. SHAH HUF VS. DCIT BLOCK PERIOD 01/04/1995 TO 31/07/2001 - 3 - 2. WE HAVE HEARD THE PARTIES. 3. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSION OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSES SEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAL B EFORE THE ITAT ON THE DATE OF HEARING OF APPEAL. ACCORDINGLY, WE RECALL T HE ORDER OF THE ITAT BENCH C AHMEDABAD PASSED IN IT(SS)A NO.19/AHD/201 4 DATED 05/10/2016 (SUPRA) AND DIRECT THE REGISTRY TO FIX T HE HEARING OF THE ASSESSEES APPEAL ON 06/07/2017 . BOTH PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING WAS DISPENSED WITH THE CO NSENT OF BOTH PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 11 / 0 5 /201 7 SD/- SD/- . . ( ) ( ) ( N.K. BILLAIYA ) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 11/05/2017 PRITI YADAV, SR. PS MA NO.15/AHD/2017(IN IT(SS)NO.19/AHD/2014) RASIKLAL D. SHAH HUF VS. DCIT BLOCK PERIOD 01/04/1995 TO 31/07/2001 - 4 - ! ' / COPY OF THE ORDER FORWARDED TO : 1. %&!' / THE APPELLANT 2. (!' / THE RESPONDENT. 3. 67- # # + 8- / CONCERNED CIT 4. # # + 8- (%&) / THE CIT(A) 5. 9:; -67 , # %&. %672 , % / DR, ITAT, AHMEDABAD 6. ;< =, / GUARD FILE. # $ / BY ORDER, (9&- - //TRUE COPY// %/$ &' ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD TRUE COPY