Kantilal Surajmal Kodia, Dahod V. The Income Tax Officer, Dahod

MA 163/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7614 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1995-1996
• Appeal Filed On: 13-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

-1- IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'A' BEFORE SHRI D K TYAGI JUDICIAL MEMBER AND SHRI A K GARODIA ACCOUNTANT AMEMBER M A NOS.163 TO 165/AHD/2011 [ARISING OUT OF ITA NOS.1022, 1023 & 1330/AHD/2009] (ASSESSMENT YEARS:-1995-96, 1996-97 & 1995-96) KANTILAL SURAJMAL KODIA, OPP. MAYA TALKIES, DAHOD STATION ROAD, DAHOD V/S THE INCOME-TAX OFFICER, WARD-1, DAHOD PAN: AFXPK 7481 E [APPLICANT] [ORIGINAL APPELLANT] [RESPONDENT] [ORIGINAL RESPONDENT] ASSESSEE BY :- SHRI SAKAR SHARMA, AR REVENUE BY:- SHRI SAMIR TEKRIWAL, SR. DR DATE OF HEARING:- 03-02-2012 DATE OF PRONOUNCEMENT:- 03-02-2012 O R D E R PER D K TYAGI (JM) :- BY THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE HAS REQUESTED FOR RECALLING OF ORDER D ATED 09-08- 2011 PASSED BY THE ITAT AHMEDABAD BENCH-A IN I.T.A.NOS.1022, 1023 & 1330/AHD/2009. 2 IN THE MISCELLANEOUS APPLICATIONS, FOLLOWING COMM ON SUBMISSIONS HAVE BEEN MADE:- THE APPLICANT HAD PREFERRED APPEAL IN ITA NO.1022 /AHD/2009 ON 03- 04-2009 BEFORE THE HONBLE ITAT AGAINST THE ORDER O F CIT(A). THE NOTICE OF HEARING CAME TO BE SERVED ON THE ADDRESS OF THE APPLICANT ON 23-07-2011 INTIMATING FIXATION OF HEARING ON 09-08- 2011. THE APPLICANT AT THE TIME OF SERVICE OF NOTICE WAS NOT IN DAHOD AND CAME 2 BACK ON 09-08-2011. THE PERSON WHO RECEIVED THE NOT ICE HAD NOT OPENED THE ENVELOP AS THE SAME WAS IN THE NAME OF T HE APPLICANT AND THEREFORE, DATE OF HEARING CAME TO BE KNOWN ONLY WH EN THE APPLICANT RETURNED BACK ON 09-08-2011 AT NOON HOURS. ACCORDIN GLY, NOTICE WAS SENT BY COURIER TO THE CHARTERED ACCOUNTANT AT AHME DABAD THROUGH A CHARTERED ACCOUNTANT LOOKING AFTER ROUTINE MATTERS WHO RECEIVED THE SAME ON 10-08-11. BY THIS TIME ORDER HAD ALREADY BE EN PASSED DISMISSING THE APPEAL IN LIMINE FOLLOWING 38 ITD 32 0 (DEL) ETC. THE APPLICANT SUBMITS THAT NON REPRESENTATION ON T HE DATE OF HEARING WAS ON ACCOUNT OF NON COMMUNICATION OF HEARING DATE TO THE CHARTERED ACCOUNTANT AS APPLICANT WAS NOT IN TOWN UPTO NOON H OURS OF 09-08- 2011. THE APPELLANT SUBMITS THAT THERE BEING JUSTIF IED, UNINTENDED AND BONAFIDE REASONS, THE APPEAL DECIDED EX-PARTE MAY P LEASE BE RECALLED IN THE INTEREST OF JUSTICE. THE APPELLANT UNDERTAKE S TO REPRESENT APPEAL ON THE DATE OF HEARINGS. PRAYER THE APPLICANT REQUESTS THE HONBLE TRIBUNAL TO REC ALL AND RESTORE THE APPEAL IN ITA NO.1022/AHD/2009 IN THE INTERESTS OF JUSTICE SO THAT MATTER CAN BE HEARD ON MERITS IN VIEW OF THE AFORES AID FACTUAL POSITION. THE APPELLANT SUBMITS TO APPEAR AND SUBMIT PAPER BO OKS ON THE DATE OF HEARING AND ALSO UNDERTAKES NOT TO TAKE ADJOURNMENT FROM THE ABOVE MATTER. 3 IN SUPPORT OF THE ABOVE SUBMISSIONS, THE ASSESS EE HAS ALSO FILED AFFIDAVITS STATING THE ASSESSEE HAS MADE THIS AFFIDAVIT WITH A VIEW TO APPRAISE THE HONBLE TRIBUNAL ABOUT THE R EASONS DUE TO WHICH THE APPEALS COULD NOT BE REPRESENTED ON THE D ATE OF HEARING. THE LEARNED COUNSEL OF THE ASSESSEE ACCORD INGLY PRAYED THAT THE BONA FIDE OF THE ASSESSEE NOT BEING IN DOU BT, THESE MATTERS MAY BE RESTORED. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE ARGUMENTS OF BOTH THE PARTIES, WE AGREE WITH THE CO NTENTION OF 3 THE LEARNED COUNSEL THAT THERE WAS A REASONABLE CAU SE FOR ASSESSEE'S FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER DATED 09- 08-2011 PASSED BY THE ITAT IN I.T.A.NOS.1022, 1023 & 1330/A HD/2009 AND DIRECT THE REGISTRY TO FIX THE APPEALS FOR HEAR ING ON 26-04- 2012. 5 IN THE RESULT, THE MISCELLANEOUS APPLICATIONS ARE ALLOWED. ORDER PRONOUNCED IN THE COURT TODAY ON 03-02-2012 SD/- SD/- (A K GARODIA) ACCOUNTANT MEMBER (D K TYAGI) JUDICIAL MEMBER DATE : 03-02-2012 COPY OF THE ORDER FORWARDED TO: 1. KANTILAL SURAJMAL KODIA, OPP. MAYA TALKIES, DAHO D STATION ROAD, DAHOD 2. THE INCOME-TAX OFFICER, WARD-1, DAHOD 3. CIT CONCERNED 4. CIT(A)-VI, BARODA 5. DR, ITAT, AHMEDABAD BENCH-A, AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT, AHMEDABAD