The Income Tax Officer, Ward-1(3), Bhavnagar V. Shri Janakbhai Sevantilal Bhojak, Ahmedabad

MA 181/AHD/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0633 (ITAT-AHMEDABAD)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-12-2018
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 19-06-2017
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA , ACCOUNTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER M.A NO .180 /AHD/2017 IN ./ ITA NO. 251 / AHD/ 2014 / ASSTT. YEAR: 20 0 8 - 2009 KUNAL JAN AKKUMAR BHOJAK , PLOT NO.206/C, KAILASH MANSAROVAR , NEAR DR.BALANI HOSPITAL , SANSKAR MANDAL, BHAVNAGAR . PAN NO.AKMPB8892R VS THE INCOME - TAX OFFICER , WARD - 1(3) , BHAVNAGAR . M.A NO.181/AHD/2017 IN ./ ITA NO . 250/AHD/2014 / ASSTT. YEAR: 2008 - 2009 JANAKBHAI SEVANTILAL BHOJAK , PLOT NO.206/C, KAILASH MANSAROVAR , NEAR DR.BALANI HOSPITAL, SANSKAR MANDAL, BHAVNAGAR. PAN NO.ACTPB8218J VS THE INCOME - TAX OFFICER, WARD - 1(3), BHAVNAGAR. (APPLICANT) (RESPONENT) ASSESSEE BY : SHRI RIDDHI SHAH, AR REVENUE BY : SHRI ANAND KUMAR, JOINT CIT / DATE OF HEARING : 07 / 09 /201 8 / DATE OF PRONOUNCEMENT: 03 / 12 /201 8 / O R D E R PER MS MADHUMITA ROY, JUDICIAL MEMBER : BY THESE TWO MISCELLANEOUS APPLICATIONS, THE ASSESSEES HAVE REQUESTED FOR RECALLING OF THE COMMON ORDER DATED 22/02/2017 PASSED M.A NO S.180&181/AHD/2017 IN ITA NO S.251 & 250 /AHD/2014 A.Y.2008 - 09 . 2 BY THE ITAT AHMEDABAD BENCH SMC IN ITA NOS.250 & 251/AHD/2014 FOR AY 2008 - 09 IN THE CASE OF JANAKBHAI SEVA NTILAL BHOJAK AND KUNAL JANAKIKUMAR BHOJAK. 2. WHEN THE MATTERS WERE CALLED FOR HEARING ON 22/02/2017, NONE ATTENDED ON BEHALF OF THE ASSESSEES. ACCORDINGLY, THE APPEALS WERE DISMISSED EX - PARTE FOR WANT OF PROSECUTION. 3. IN THE PRESENT MISCELLANEO US APPLICATIONS, SUBMISSIONS WERE MADE BY THE ASSESSEES STATING THAT THE AFORESAID APPEALS WERE FIXED FOR HEARING ON 21 ST FEBRUARY 2017. AGAINST THE SAME, THE AUTHORIZED REPRESENTATIVE (AR) OF THE APPELLANT(S) HAD MADE AN APPLICATION DATED 15 TH FEBRUARY 2017 SEEKING ADJOURNMENT FOR SOME MORE TIME AS THEY WERE IN THE PROCESS OF COMPILING DATA. ON THE DATE OF THE HEARING, A JUNIOR PERSON FROM THE OFFICE OF THE AR HAD DULY ATTENDED AND RENEWED THE PRAYER FOR GRANTING A LONGER PERIOD OF ADJOURNMENT. DUE TO S OME COMMUNICATION GAP, THE HON BLE BENCH ADJOURNED THE SAME AND RE - FIXED THE HEARING ON THE NEXT DAY ITSELF . IT APPEARS THAT THE JUNIOR WHO HAD ATTENDED THE PROCEEDINGS DID NOT COMMUNICATE THE SAME TO THE AR AND THE ASSESSEE S CASE REMAINED UNREPRESENTED O N THE NEXT DAY. THE APPELLANTS THUS SUBMIT THAT THEY WERE PREVENTED BY REASONABLE CAUSE IN MAKING PROPER REPRESENTATION BEFORE THE HON BLE BENCH AND THE ORDER SO PASSED IN LIMINE IS THUS REQUIRED TO BE RECALLED . IT WAS, THEREFORE, SUBMITTED THAT THE A PPEAL S IN ITA NOS.250 /AHD/2014 & 251/AHD/2014 BOTH FOR AY 2008 - 09 PRONOUNCED ON 22/02/2017 BE RE - CALLED AND RE - FIXED FOR HEARING ON REGULAR DATE AND THE ISSUES RAISED IN THE AFORESAID APPEAL BE DECIDED ON MERITS. 4. HAVING HEARD THE LD.COUNSEL APPEARING FOR THE RESPECTIVE PARTIES AND HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE WE FIND THAT M.A NO S.180&181/AHD/2017 IN ITA NO S.251 & 250 /AHD/2014 A.Y.2008 - 09 . 3 THERE WAS A REASONABLE CAUSE FOR ASSESSEE S FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING ON 22/02/2017 . ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT AHMEDABAD BENCH SMC PASSED IN ITA NOS.250 & 251/AHD/2014 DATED 22/02/2017(SUPRA) AND DIRECT THE REGISTRY TO FIX BOTH THE APPEALS FOR FRESH HEARING IN DUE COURSE AND SERVE NOTICE UPON THE PARTIES INFORMING THE DATE . 5 . IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE S ARE ALLOWED . ORDER PRONOUNCED IN THE COURT ON 03 / 12 / 201 8 AT AHMEDABAD. - SD - ( PRADIP KUMAR KEDIA ) ACCOUNTANT MEMBER - SD - ( MS. MADHUMITA ROY ) JUDICIAL MEMBER TRUE COPY AHMEDABAD; DATED 03 / 12 / 201 8 MANISH / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A), AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD