Shri Kamrej Vibhag Sahakari Khand Udhyog Mandli Ltd., Surat V. The Income Tax Officer, Ward-5(4), Surat

MA 16/SRT/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9372 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 10 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 28-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RECALLING OF
• Section: 254(2)

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. 16/SRT/2019 IN ITA NO. 1740/AHD/2015 FOR AY.2008-09 ( VIRTUAL HEARING) KAMRAJ VIBAG SAHAKARI KHAND UDYOG MANDLI LTD, SURAT PAN : AAAAS 4058 F VS ITO WARD-5(4), AAYAKAR BHAWAN, MAJURA GATE, SURAT. APPELLANT RESPONDEDNT ASSESSEE BY SH. MEHUL K PATEL AR REVENUEBY MISS ANUPMA SINGHLA SR. DR DATE OF HEARING 01.01.2021 DATE OF PRONOUNCEMENT 01.01.2021 ORDER UNDER SECTION 254(2) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. THIS MISCELLANEOUS APPLICATIONS (MA) IS FILED BY THE ASSESSEE FOR RECALLING OF THE ORDER DATED 30.08.2018 IN ITA NO. 1740/AHD/2015. THE LEARNED AUTHORIZED REPRESENTATIVE (AR) FOR THE ASSESSEE SUBMITS THAT THE APPEAL OF THE ASSESSEE WAS DECIDED BY TRIBUNAL DUE TO NON PROSECUTION. THE LD AR FOR THE ASSESSEE FAIRLY CONCEDED THAT THOUGH THE NOTICE FOR THE HEARING FOR 30 TH AUGUST 2018 WAS DULY SERVED ON THE ASSESSEE. THE ASSESSEE INFORMED HIM TO ATTEND THE HEARING, HOWEVER, DUE TO SEVERE BACK PAIN, HE COULD NOT ATTEND THE HEARING ON MA NO. 16/SRT/2019 IN ITA 1740/AHD/2015 KAMRAJ VIBAG SAHAKARI KHAND UDYOG MANDLI LTD 2 30 TH AUGUST 2018. THE LD AR FOR THE ASSESSEE FURTHER SUBMITS THAT HE UNDERTAKE ON BEHALF OF THE ASSESSEE TO BE VIGILANT IN FUTURE IN ATTENDING THE HEARING AND WILL NOT DEFAULT IN FUTURE. THE ASSESSEE HAS GOOD CASE ON MERIT AND WOULD LIKELY TO SUCCEED IF THE APPEAL IS HEARD AND DECIDE ON MERIT. THE TRIBUNAL WHILE PASSING ORDER ON 30 TH AUGUST HAS NOT ADJUDICATED THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE. THE LD. AR FOR ASSESSEE SUBMITS THAT HIS NON APPEARANCE ON BEHALF OF ASSESSEE ON THE DATE OF HEARING WAS NOT INTENTIONAL BUT DUE TO HIS ILL HEALTH, WHICH IS SUFFICIENT CAUSE FOR RECALLING THE ORDER DATED 30 TH AUGUST 2018. 2. ON THE OTHER HAND THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE (DR ) FOR THE REVENUE SUBMITS THAT THE ASSESSEE HAS NOT SHOWN SUFFICIENT CAUSE FOR RECALLING THE EX-PARTE ORDER. HOWEVER, THE BENCH MAY TAKE DECISION IN ACCORDANCE WITH LAW. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF THE PARTIES AND HAVE SEEN THE CONTENTS OF THE ORDER DATED 30 TH AUGUST 2018. PERUSAL OF THE ORDER REVEALS THAT WHILE DECIDING THE APPEAL THE TRIBUNAL HAS NOT ADJUDICATED THE APPEAL ON MERIT RATHER DISMISSED FOR NON PROSECUTION. BEFORE US, THE LD AR FOR THE ASSESSEE FAIRLY SUBMITTED THAT NOTICE FOR THE HEARING FOR 30 TH AUGUST 2018 WAS DULY SERVED ON THE ASSESSEE, THE ASSESSEE INFORMED HIM TO ATTEND THE HEARING, HOWEVER, DUE TO SEVERE BACK PAIN, THE LD AR FOR ASSESSEE COULD NOT MA NO. 16/SRT/2019 IN ITA 1740/AHD/2015 KAMRAJ VIBAG SAHAKARI KHAND UDYOG MANDLI LTD 3 ATTEND THE HEARING ON 30 TH AUGUST 2018. THE LD AR FOR THE ASSESSEE UNDERTOOK ON BEHALF OF THE ASSESSEE TO BE VIGILANT IN FUTURE IN ATTENDING THE HEARING AND WILL NOT DEFAULT IN FUTURE. HENCE, CONSIDERING THE SUBMISSIONS OF THE LD AR FOR THE ASSESSEE THAT THE ASSESSEE WOULD BE VIGILANT IN FUTURE IN ATTENDING THE HEARING AND THAT HE COULD NOT APPEAR ON THE DATE FIXED DUE TO SEVERE BACK PAIN, WE FIND THAT THE LD AR FOR THE ASSESSEE HAS SHOWN SUFFICIENT CAUSE FOR RECTIFICATION/ RECALLING THE ORDER DATED 30.08.2018. THEREFORE, THE ORDER DATED 30.08.2018 IS RECALLED AND THE HEARING OF APPEAL IS FIXED ON 03.02.2021 FOR HEARING IT AFRESH. ISSUANCE OF FRESH NOTICE FOR HEARING IS DISPENSED WITH AS THE DATE OF HEARING IS FIXED WITH THE CONSENT OF PARTIES. THE ASSESSEE IS DIRECTED TO FILE ALL THE DOCUMENTS, IF SO DESIRED FIFTEEN DAYS IN ADVANCE, WITH COPY TO THE OPPOSITE PARTY. 4. IN THE RESULT THE MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON 01 ST JANUARY 2021 AT THE TIME OF HEARING IN VERTUAL COURT. SD/- SD/- (DR.ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 01 ST JANUARY, 2021 SELF BY AUTHOR COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER MA NO. 16/SRT/2019 IN ITA 1740/AHD/2015 KAMRAJ VIBAG SAHAKARI KHAND UDYOG MANDLI LTD 4 / / TRUE COPY / / ASSISTANT REGISTRAR , SURAT