Shri Bharatkumar A. Tank, Jamnagar V. The Income Tax Officer (Int. Taxn.), Gandhidham

MA 178/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7868 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 13-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BIREN SHAH
• Keywords: Reasonable cause

Judgement Text

, ,L ,L,L ,L- -- -,E ,E,E ,E- -- -LH LHLH LH IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MISC. APPLICATION NOS. 178, 179, 180 & 181/AHD/2018 (ARISING OUT OF ITA NOS. 3187, 3188, 3189 & 3190/AH D2016) (ASSESSMENT YEARS : 2008-09, 2009-10, 2011-12 & 201 2-13) BHARAT AMRITLAL TANK, C/O. YAGNESH D. PANDYA, 3 RD FLOOR, VRINDAVAN APARTMENT, NEAR ESSAR HOUSE, SWASTIK SOCIETY, JAMNAGAR. / VS. ITO (INTERNATIONAL TAXATION), GANDHIDHAM. ./ ./ PAN/GIR NO. : AACPT 8051 C ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI BIREN SHAH, AR / RESPONDENT BY : SHRI S. K. DEV, SR. DR / DATE OF HEARING 02/11/2018 !'# / DATE OF PRONOUNCEMENT 07/01/2019 $% / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER : THE ASSESSEE HAS FILED THESE MISCELLANEOUS APPLICA TIONS AGAINST THE ORDER PASSED BY THE APPELLATE TRIBUNAL, AHMEDAB AD BENCH-SMC ON 17.04.2018 IN ITA NOS.3187 TO 3190/AHD/2016 FOR ASST. YEAR 2008- 09, 2009-10, 2011-12 & 2012-13 IN THE CASE OF SHRI BHARATKUMAR A. TANK. MA NOS.178 TO 181/AHD/2018(IN ITA NO S.3187 TO 3190/AHD/2016) BHARAT AMRITLAL TANK VS. ITO (INT. TAX.) A.YS. 2008-09, 2009-10, 2011-12 & 2012-13 - 2 - 2. THE LD. AR FOR THE ASSESSEE SUBMITTED THAT THE A PPELLANT HAD BEEN SERVED WITH THE NOTICE OF HEARING ON 17-4-2018 VIDE LETTER DATED 09.04.2018 FIXING HEARING ON 16.04.2018 FOR THE ASS ESSMENT YEARS DESCRIBED ABOVE. THE LD. AR IN SUPPORT OF HIS CLAIM FILED THE THE CO PY OF THE ENVELOPS OF REGISTERED POST. AS THE ASSESSEE WAS NOT AWARE OF T HE DATE OF HEARING AND ACCORDINGLY FAILED TO APPEAR ON THE DAY OF THE HEAR ING. THUS THE HONBLE ITAT DISMISSED THE APPEAL EX-PARTE FOR NON-PROSECUT ION. THUS THE LD. AR SUBMITTED THAT THERE WAS SUFFICIENT CAUSE FOR NOT APPEARING BEFORE THE HONBLE ITAT. THE LD. ACCORDIN GLY REQUESTS THE HON'BLE ITAT TO RECALL ITS ORDER DATED 17.04.2018 I N ITA NOS. 3187 TO 3190/AHD/2016 AND FIX THE SAME FOR FRESH HEARING. ON THE OTHER HAND THE LD. DR SUBMITTED THAT THE NOT ICE FOR HEARING WAS DELIVERED ON 13-4-2018 AND LEFT THE ISSUE AT THE DI SCRETION OF THE BENCH. 3. HEARD BOTH THE PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. ON PERUSAL OF THE COPY OF THE REGISTERED PO ST ENVELOP, IT WAS FOUND THAT DIFFERENT DATES WERE APPEARING THEREON S UCH AS 12-4-2018, 13- 4-2018, 16-4-2018 AND 17-4-2018. TO OUR MIND, THESE DIFFERENT DATES SUGGEST THAT THE POSTMAN VISITED TO THE PREMISES OF THE ASSESSEE BUT FAILED TO DELIVER THE NOTICE. AS SUCH THE FINAL DELIVERY O F THE NOTICE WAS MADE BY MA NOS.178 TO 181/AHD/2018(IN ITA NO S.3187 TO 3190/AHD/2016) BHARAT AMRITLAL TANK VS. ITO (INT. TAX.) A.YS. 2008-09, 2009-10, 2011-12 & 2012-13 - 3 - THE POSTMAN TO THE ASSESSEE ON 17-04-2018. THUS ACC ORDINGLY WE INFER THAT THE NOTICE WAS DELIVERED ON 17-4-2018 AFTER TH E DATE OF HEARING, I.E., 16-4-2018. THE LD. DR HAS NOT BROUGHT ANYTHING ON R ECORD CONTRARY TO THE SUBMISSION OF THE ASSESSEE. AFTER CONSIDERING THE F ACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONT ENTION THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDERS PASSED DATED 17.04.2018 OF THE ITAT AHMEDABAD SMC BENCH IN ITA NOS. 3187 TO 3190/AHD/2016 FOR THE AFORESAID ASSESSMENT YEARS. A CCORDINGLY THE REGISTRY IS DIRECTED TO RESTORE THE APPEAL TO ITS O RIGINAL NUMBER AND FIX THE SAME FOR HEARING ON 16/01/2019. NO SEPARATE NOTICE INTIMATING THE DATE OF THE HEARING SHALL BE SERVED UPON THE ASSESSEE AN D REVENUE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 07/01/2019 SD/- SD/- (RAJPAL YADAV) JUDICIAL MEMBER ( WASEEM AHMED ) ACCOUNTANT MEMBER AHMEDABAD; DATED 07/01/2019 PRITI YADAV, SR.PS MA NOS.178 TO 181/AHD/2018(IN ITA NO S.3187 TO 3190/AHD/2016) BHARAT AMRITLAL TANK VS. ITO (INT. TAX.) A.YS. 2008-09, 2009-10, 2011-12 & 2012-13 - 4 - ! ' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. & '( ) / CONCERNED CIT 4. ) () / THE CIT(A) 5. ,-. //'( , '(# , 12$&$ / DR, ITAT, AHMEDABAD 6. .34 5 / GUARD FILE. # $ / BY ORDER, , / //TRUE COPY// %/$ &' ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD