Manilal Dharamshibhai Nayee, Gandhinagar V. The Income Tax Officer, Ward-3, Gandhinagar

MA 174/AHD/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7953 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 05-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Assessee Lawyers: M K PATEL
• Keywords: Reasonable cause
• Section: 27

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND MS MADHUMITA ROY , JUDICIAL MEMBER M.A NO.174 /AHD/2019 IN ./ ITA NO. 507 / AHD/ 2017 / ASSTT. YEAR: 2008 - 2009 MANILAL DHARAMSHIBHAI NAYEE , 1276 , SHIVAM SOCIETY, SECTOR 27 , GANDHINAGAR - 382028 . PAN NO. ADGPN3240G VS INCOME TAX OFFICER , WARD - 3 , GANDHINAGAR . (APPLICANT) (RESPONENT) ASSESSEE BY : SHRI M.K. PATEL , A.R. REVENUE BY : SHRI L.P. JAIN , SR.DR / DATE OF HEARING : 15 / 01/2021 / DATE OF PRONOUNCEMENT: 18 / 01/2021 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER DATED 11/10 /2018 PASSED BY THE CO - ORDINATE BENCH, IN ITA NO. 507 /AHD /2017 FOR ASST. YEAR 20 08 - 2009 . 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE HAS SUBMITTED AS FOLLOWS: 1. THAT THE APPEAL FILED BY THE ASSESSEE ABOVE NAMED FOR THE ASSESSMENT YEAR 2008 - 09 BEARING ITA NO.507/AHD/2017 IS DECIDED BY HON BLE ITAT, AHMEDABAD BENCH SMC AHMEDABAD VIDE ORDER DATED 11.10.2018, WHEREBY THE APP EAL OF THE ASSESSEE IS DISMISSED FOR NON PROSECUTION BY APPLYING THE DECISION OF MULTIPLAN INDIA LTD. 38 ITA 320 (DEL). M.A NO.174 /AHD/2019 IN ITA NO.507 /AHD/2017 A.Y.20 08 - 09 . 2 2. IN PARA 2 OF THE ORDER OF HON'BLE ITAT IT IS MENTIONED THAT THE NOTICE OF HEARING WAS RETURNED BACK UNSERVED AND HENCE THE APPEAL IS DISMISSED FOR WANT OF PROSECUTION. IT IS RESPECTFULLY SUBMITTED THAT THE APPELLANT ASSESSEE IS STAYING AT THE SAME ADDRESS AS MENTIONED IN THE FORM NO. 36, HOWEVER, UNFORTUNATELY AT THE RELEVANT TIME WHEN THE NOTICE OF HEARING WAS ATTEMPTED TO BE SERVED, THE HOUSE OF THE ASSESSEE WAS LOCKED AS THE ASSESSEE WAS OUT OF STATION FOR BUSINESS WORK. IN THE CIRCUMSTANCES, THE NOTICE WAS RETURNED UNSERVED, AND THE AB OVE APPEAL WAS HEARD AND DISMISSED FOR WANT OF PROSECUTION. 3. THE IS HUMBLY PRAYED THAT THE APPLICANT IS VERY MUCH INTERESTED IN PURSUING THE MATTER AND THEREFORE IT IS HUMBLY PRAYED THAT THE ABOVE ORDER MAY KINDLY BE RECALLED, AND IN THE INTEREST OF JUSTIC E THE APPLICANT BE GIVEN AN OPPORTUNITY OF HEARING AND THE APPEAL BE KINDLY DECIDED ON MERITS AND OBLIGE. 4. SUPPORTING AFFIDAVITS IS ENCLOSED HEREWITH. 3. ON THE OTHER HAND, THE LD. DR RAISED NO OBJECTION IF THE MATTER IS RECALLED AND FIX FOR FRESH HEARING AS PER THE PROVISIONS OF LAW. 4. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. AFTER CONSIDERING THE FACTS OF THE CASE AND TH E SUBMISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEE S FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER DATED 11/10 /2018 OF THE ITAT AHMEDABAD SMC BENCH PASSED IN ITA NO.507 /AHD/2017 FOR ASST. YEAR 20 08 - 09 . ACCORDINGLY, THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 17 / 03/2021 . AS THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, THE REQUIREMENT FOR ISSUING THE SEPARATE NOTICE IS DISPENSED WITH. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 18 / 01 / 2021 AT AHMEDABAD. SD/ - ( MS . MADHUMITA ROY ) JUDICIAL MEMBER SD/ - ( WASEEM AHMED ) ACCOUNTANT MEMBER (TRUE COPY) AHMEDABAD; DATED 18 / 01 / 2021 MANISH