Shri Bhupendra S. Chokshi, Vadodara V. The DCIT, Circle 1 (2), , Vadodara

MA 15/AHD/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3491 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 14-07-2022
• Assessment Year: 2007-2008
• Appeal Filed On: 04-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Period of limitation

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER Misc. Application No.15/Ahd/2022 IN ITA No.1854/Ahd/2017 Assessment Year :2007-08 Bhupendra S. Chokshi S. Kanjibai Jewellers G-1, Central Point R.C.Dutt Road, Alkapuri Vadodara 390 007. Vs. DCIT, Cir.1(2) Vadodara. अपीलाथ / (Appellant) यथ /(Respondent) Assessee by : Shri Mukund Bakshi, AR Revenue by : Shri Shramdeep Sinha, Sr.DR स ु नवाई क तार ख/Date of Hearing : 15/07/2022 घोषणा क तार ख /Date of Pronouncement: 23/07/2022 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER By way of present Misc. Application, assessee seeks to recall the ex parte order of the Tribunal passed in ITA No. No.1854/Ahd/2017 dated 3-4-2019 for the Asst.Year 2007-08 dismissing the appeal for non-prosecution. 2. In the MA, the assessee has pleaded as under: “1. The present application is filed by the applicant above named for setting aside the order dated 03.04.2019 (Annexure 'A') passed by this Hon'ble Tribunal dismissing the appeal of the applicant for non-prosecution, in the absence of appearance on behalf of the applicant on the date fixed for hearing. MA No.15/Ahd/2022 2 2. The applicant submits that the notice intimating the date of hearing on 31.01.2019 was issued and another notice fixing the hearing on 02.04.2019 was also issued. Such notices could not be received as the applicant had shifted his office / showroom premises to another address and the same was inadvertently omitted to be intimated to the Registry. 3. Sometime in the month of December 2020, the applicant received the notice for hearing from the Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi in the matter/appeal filed against the penalty levied u/s. 271(l)(c) for the year under consideration. It is at this point of time, the applicant realized that the Hon'ble IT AT has passed the impugned order ex-parte for want of prosecution. Due to the pandemic and the disturbance caused, the issue remained out of sight of the applicant and thus a letter dated 13.01.2022 was filed with the Registry to obtain the copy of the impugned order dated 03.04.2019 and the same was received on personal follow up on 21.04.2022. 4. The applicant is required to file the present Miscellaneous Application within 6 months from the end of the month in which the order was passed. Since the impugned order is passed on 03.04.2019, the Miscellaneous Application was required to be furnished on or before 31.10.2019. The applicant is of the view that the period of limitation should be calculated from the date of receipt of the order by the applicant and not from the date of order passed. The above view of the applicant is supported by the following Judgements : > Peterplast Synthetics (P.) Ltd. vs. ACIT [2014] 44 taxmann.com 302 (Guj). > Anil Kumar Nevada vs. ITO [2021] 125 taxmann.com 139 (Cal) > DaryapurShetkariSahakari Ginning and Pressing Factory vs. ACIT [2021] 123 taxmann.com 301 (Bom.) As the impugned order is received on 21.04.2022, in the humble submission of the applicant, the present application shall be in the prescribed time. 2. The applicant most respectfully submits that hearing of the appeal could not be attended for the reasons stated above. The applicant has no desire to give up the appeal and ex-parte decision of the appeal would cause grave and irreparable injury to the applicant. 3. It is respectfully submitted that in the facts and circumstances of the case, the ex-parte order deciding the appeal may kindly be recalled and the appeal may kindly be re-fixed for hearing to give one more opportunity 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. In view of the above, the ld.counsel for the assessee submitted that primary reason for non-appearance of the assessee in the matter was due to the fact that notice of hearing did not reach the MA No.15/Ahd/2022 3 assessee, because the assessee had shifted its premises; that due to COVID pandemic the assessee could not reach the Registry of the ITAT to intimate about the change of the address. Ld.DR however opposed the application. 4. After hearing both the sides, we find that the reasons narrated by the assessee in his MA are reasonably justifiable for non- prosecution of his appeal before the Tribunal, which deserves lenient view. Therefore, in the interest of justice, we recall the impugned order of the Tribunal dated 3.4.2019 and direct the Registry to fix appeal for hearing on 4.8.2022. Parties be intimated accordingly. 5. In result, the Misc. Application of the assessee is allowed. Order pronounced in the Court on 20 TH July, 2022 at Ahmedabad. Sd/- Sd/- (SUCHITRA R. KAMBLE) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 20/07/2022