Shri Tariqrashid M. Munshi, Ahmedabad V. ITO, Ward-5(2)(4), Ahmedabad

MA 176/AHD/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1459 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 05-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 176/AHD/2019 A.Y. 2 012-13 ( IN I.T.A. NO. 641/AHD/2018- A.Y. 2012-13 ) SHRI TARIQRASHID M. MUNSHI 18, MUSLIM SOCIETY, NAVRANGPURA, AHMEDABAD- 380009 / VS. ITO WARD 5(2)(4), AHMEDABAD / / PAN/GIR NO. : ACCPM8665P ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI VIPUL KHANDHAR, A.R. / RESPONDENT BY : SHRI DILEEP KUMAR, SR.D.R. / DATE OF HEARING 06/12/2019 !'# / DATE OF PRONOUNCEMENT 16/12/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECALL OF EX PARTE ORDER DATED 19.12.2018 PASSED BY THE TRIBUNAL UNDER S.254(1) OF THE ACT M.A. NO. 176/AHD/19 [SHRI TARIQRASHID M. MUNSHI VS. ITO] A.Y. 2012-13 - 2 - WHEREBY THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION OF ITS APPEAL FILED BY ASSESSEE. 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE VIDE ITS MISCELLANEOUS APPLICATION CON TENDED AS UNDER: 1. WITH RESPECT TO THE CAPTIONED SUBJECT, I STATE, SUBMIT AND EXPLAIN HEREWITH THE FOLLOWING IN RESPECT OF THE OR DER PASSED BY THE HONOURABLE BENCH IN RESPECT OF APPEAL FILED BY THE APPELLANT AS AGAINST THE ORDER PASSED BY COMMISSION ER OF INCOME TAX (APPEALS), 5, AHMEDABAD. THE APPELLANT HAS MADE A PERUSAL OF THE ORDER PASSE D BY THE HONOURABLE BENCH AND NOTED THAT THERE ARE SOME MIST AKES APPARENT ON RECORD AND WHICH NEEDS TO BE RECTIFIED, HENCE THE APPELLANT APPLY FOR THE RECTIFICATION UNDER SEC TION 254 OF THE INCOME TAX ACT, 1961. 2. THE HONOURABLE BENCH HAS STATED THAT AS ON THE DATE OF THE HEARING, THE APPELLANT OR HIS AUTHORIZED REPRESENTA TIVE REMAINED ABSENT; IT IS FIT AND PROPER TO DECIDE THE MATTER EX- PARTE QUA THE APPELLANT. THE HONOURABLE BENCH HAS P ARTLY ALLOWED THE APPEAL. 3. IN RESPECT THEREOF, THE APPELLANT WANTS TO SUB MIT THAT THE AUTHORIZED REPRESENTATIVE OF THE APPELLANT WAS NOT ABLE TO ATTEND THE HEARING ON 10.12.2018. SO THE APPELLANT HEREBY REQUEST YOU TO ALLOW THE RECTIFICATION APPLICATION U/S 254 OF INCOME TAX ACT, 1961. 4. THUS, THE APPELLANT WANTS TO STATE TO TAKE LENI ENT VIEW IN THIS MATTER AND ACCORDINGLY RESTORE THE APPEAL. THE APPE LLANT REQUEST YOU TO RESTORE THE APPEAL IN THE INTEREST O F LAW AND JUSTICE. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED T HAT THE REASONABLE CAUSE EXISTED FOR FAILURE ON THE PART OF THE ASSESS EE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RE CALL THE ORDER OF THE ITAT AHMEDABAD BENCH 'A' PASSED IN ITA NO. 641/ AHD/2018 DATED 19/12/2018(SUPRA) AND DIRECT THE REGISTRY TO LIST THE APPEAL M.A. NO. 176/AHD/19 [SHRI TARIQRASHID M. MUNSHI VS. ITO] A.Y. 2012-13 - 3 - FOR FRESH HEARING ON 20/01/2020 FIXED IN CONSULTATION WITH BOTH THE SIDES PRESENT. THEREFORE, FORMAL NOTICE OF HEARING IS DISPENSED WITH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR K EDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 16/12/2019 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 16/12/2019