Smt. Nandavatiben Mahendrabhai Shah, Surat V. The ACIT, Circle-3(1), Surat

MA 181/AHD/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6121 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 04-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K MADHUSUDAN SRDR
• Assessee Lawyers: D K PARIKH
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI D.C. AGARWAL, ACCOUNTANT MEMBER M.A.NO.181/AHD/2010 (ARISING OUT WITH IT(SS)A NO.82/AHD/2007 BLOCK PERIOD 90-91 UPTO 29.10.99) DATE OF HEARING:28.0.11 DRAFTED:14.2. 11 SMT. NANDAVATIBEN MAHENDRABHAI SHAH, - 602, YOGI COMPLEX, NEW RANDER ROAD, SURAT PAN NO.AESPS2424L V/S . COMMISSIONER OF INCOME-TAX, CIRCLE- 3(1), AAYAKAR BHAVAN, MAJURA GATE, SURAT (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI D.K.PARIKH, AR RESPONDENT BY:- SHRI K. MADHUSUDAN, SR-DR O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER:- BY WAY OF THIS MISCELLANEOUS APPLICATION (MA), ASSE SSEE REQUESTED THAT THE TRIBUNAL HAS DISMISSED THE APPEA L EXPARTE IN IT(SS)A NO.82/AHD/2007 VIDE ORDER DATED 15-06-2010. T HE ASSESSEE REQUESTED THAT THE APPELLATE ORDER WAS PASSED WITHOUT HEARING THE ASSESSEE AND THEREFORE REQUESTED FOR RE-CALLING OF THE ORDER. THE ASSESSEE HAS SUBMITTED BY HIS MA PETITION, WHICH READ AS UNDER:- MA NO.181/AHD/2010 ( A/O. IT(SS)A NO.82/A/07) SMT. NANDAVATIBEN M SHAH V. CIT, CIR3(1) SRT PAGE 2 3. NECESSARY REMINDER WAS ALSO GIVEN TO SAID SHRI MITISH MODI, CA REGARDING FIXATION OF THE APPEAL, WHO CONFIRMED THAT ON THE D ATE FIXED FOR HEARING HE WOULD APPEAR. HOWEVER, TO THE GREAT SURPRISE OF THE APPLICANT, THE APPLICANT RECEIVED THE ORDER OF THE HONBLE TRIBUNAL DATED 15 -06-2010 WHICH WAS SERVED ON 22-07-2010 AND IT WAS ONLY ON RECEIPT OF THE SAID ORDER DISMISSING THE APPEAL EX PARTE, THE APPLICANT CAME TO KNOW THA T THE AUTHORIZED REPRESENTATIVE HAD FAILED TO APPEAR AND IT WAS ON A CCOUNT OF HIS FAILURE THAT THE APPEAL OF THE APPLICANT WAS DISMISSED FOR NON-P ROSECUTION. AN AFFIDAVIT NARRATING THIS FACTUAL POSITION IS ENCLOSED HEREWIT H AND THE APPLICANT WITH UTMOST RESPECT AND FOLDED HANDS PRAYS THAT IT WAS S OLELY ON ACCOUNT OF FAILURE OF THE AUTHORIZED REPRESENTATIVE THAT THE CASE OF T HE APPLICANT IN THE HEARING WAS NOT REPRESENTED AND FOR NO FAULT OF THE APPLICA NT, THE APPEAL HAS BEEN DISMISSED. YOUR APPLICANT RESPECTFULLY SUBMITS THAT SHE WAS ALWAYS INCLINED AND READY TO SEE THAT JUSTICE IS RENDERED AND THAT IS WHY THE APPEAL HAD BEEN FILED BY MAKING NECESSARY PAYMENT OF APPEAL FEES. Y OUR APPLICANT IS ALWAYS INTERESTED AS IN DUTY BOUND TO SEE THAT SHE IS PROP ERLY PRESENTED AND IT WAS SONLY DUE TO ABOVE REASONABLE CAUSE THAT THE UNFORT UNATE EVENT OF NON- ATTENDANCE ON THE PART OF THE REPRESENTATIVE HAD OC CURRED. I HAVE IMMEDIATELY CHANGED MY AUTHORIZED REPRESENTATIVE AN D I PRAY WITH FOLDED HANDS THAT IN THE INTEREST OF JUSTICE THE AFORESAID ORDER DISMISSING THE APPEAL FOR WANT OF PROSECUTION ON ACCOUNT OF NON-APPEARANC E, BE RECALLED AND HEARING BE REFIXED. YOUR APPLICANT ASSURES YOUR HON OUR THAT THE HEARING OF THE APPEAL SHALL HENCEFORTH BE ATTENDED WITHOUT FAIL. T HE APPLICANT IS SURE LOOKING TO THE BONA FIDES STATED ABOVE AND THE REASONABLE C AUSE SINCE IT IS PURELY A MISTAKE AND OMISSION OF THE TAX PLEADER THAT THE DE FAULT HAS OCCURRED, THE PRAYER OF THE APPLICANT SHALL BE ACCEPTED AND THE E X PARTE ORDER SHALL BE RECALLED BY YOUR HONOURS. 2. WE FIND FROM THE ABOVE SUBMISSIONS THAT THERE IS A REASONABLE CAUSE FOR NON- ATTENDANCE, ACCORDINGLY, IN THE INTEREST OF NATURAL JUSTICE, WE RE-CALL THE ORDER. THE REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURS E. 3. IN THE RESULT, REVENUES MA IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 18/02/2011 SD/- SD/- (D.C.AGARWAL) (MAHAVIR SING H) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 18/02/2011 *DKP COPY OF THE ORDER FORWARDED TO :- MA NO.181/AHD/2010 ( A/O. IT(SS)A NO.82/A/07) SMT. NANDAVATIBEN M SHAH V. CIT, CIR3(1) SRT PAGE 3 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)-II, SURAT 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD