Shri Kamlesh J. Laskari, Gandhinagar V. ITO,Ward-2, Mehsana

MA 189/AHD/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8652 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 22-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DIPAK SONI
• Keywords: Rectification of order; Reasonable cause

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO. 189/AHD/2018 A.Y. 2 011-12 ( IN I.T.A. NO. 3299/AHD/2015 - A.Y. 2011-12 ) SHRI KAMLESH J. LASKARI C/O. M/S. KAMRON LABORATORIES LTD., 737, RAKANPUR, SOLA SANTEJ ROAD, TAL KALOL (NG), GANDHINAGAR / VS. THE ITO WARD 2, MEHSANA / / PAN/GIR NO. : AAHPL3421D ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI DIPAK SONI, A.R. / RESPONDENT BY : SHRI MUDIT NAGPAL, SR. D.R. / DATE OF HEARING 05/04/2019 !'# / DATE OF PRONOUNCEMENT 08/04/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECTIFICATION OF ORDER DATED 03.01.2018 PASSED BY THE TRIBUNAL UNDER S. 254(1) OF THE ACT. 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE VIDE ITS MISCELLANEOUS APPLICATION CONTEND ED AS UNDER: 1.0 THE APPLICATION HAS BEEN PREFERRED BY SHRI KAM LESH J LASKARI (HEREINAFTER REFERRED TO AS THE APPELLANT) IN THE MATTER OF ORDER DATED 3 RD JANUARY, 2018 FRAMED BY THE HON'BLE INCOME TAX APPELLATE TRIBUNAL IN ITA NO. 3299/AHD/2015 FOR THE ASSESSMENT M.A. NO. 189/AHD/18 [M/S. SHRI KAMLESH J. LASKARI VS. ITO] A.Y. 2011-12 - 2 - YEAR 2011-12. THE ORDER WAS RECEIVED BY THE APPELLA NT ON 17111 FEBRUARY, 2018. 2.0 THE APPELLANT MOST RESPECTFULLY SUBMITS AND MAK ES A PRAYER THAT PROVISION OF PROVISO TO RULE 24 OF THE APPELLA TE TRIBUNAL RULE, 1963 BE INVOKED AND THE ORDER FRAMED BY THE HON'BLE INCOME TAX APPELLATE TRIBUNAL BE RECALLED AND THE MATTER BE RE STORED FOR FRESH HEARING AND THEREAFTER THE APPEAL BE DISPOSED OFF O N THE MERITS. 2.1 THE APPELLANT HAS RECEIVED ORDER DATED 3RD JANU ARY, 2018 FRAMED BY THE HON'BLE INCOME TAX APPELLATE TRIBUNAL IN THE ABOVE STATED APPEAL FOR THE ASSESSMENT YEARS REFERRED TO ABOVE. THE ORDER WAS RECEIVED BY THE APPELLANT ON 17TH FEBRUARY, 201 81 THE APPEAL FILED BY THE APPELLANT HAS BEEN DISMISSED BY THE HO N'BLE INCOME TAX APPELLATE TRIBUNAL PRESUMING THAT THE APPELLANT WAS NOT SERIOUS IN PURSING THE APPEAL. 2.2 THE APPELLANT SUBMITS THAT IT HAD NOT RECEIVED ANY NOTICE UNDER THE REGISTERED POST WHEREUNDER THE HEARING WA S FIXED ON 22J DECEMBER, 2017 (AS NOTED FROM THE ORDER THE AP PELLATE TRIBUNAL) BY THE HON'BLE APPELLATE TRIBUNAL. THE AP PELLANT SUBMITS THAT UNDER THE CIRCUMSTANCES THE HEARING COULD NOT BE ATTENDED ON 22ND DECEMBER, 2017. 2.3 IT IS MOST RESPECTFULLY SUBMITTED THAT THEREFOR E THE ORDER FRAMED ON 3RD JANUARY, 2018 BE KINDLY RECALLED. IT IS SUBMITTED THAT THE HEARING WAS FIXED ON 12TH SEPTEMBER, 2017 AND W AS ADJOURNED TO 27TH OCTOBER, 2017. THE REPRESENTATIVE OF THE AP PELLANT HAD APPEARED BEFORE THE APPELLATE TRIBUNAL ON 27TH OCTO BER, 2017 WHEN THE HEARING WAS FIXED. HOWEVER, IT IS SUBMITTE D THAT ALL THE APPEALS ON THAT DAY WERE ADJOURNED BY THE HON'BLE B ENCH AND DATE OF THE NEXT HEARING WAS NOT ANNOUNCED AT THAT TIME. IT IS SUBMITTED THAT THERE WAS ATTENDANCE BEFORE THE HON'BLE INCOME TAX APPELLATE TRIBUNAL WHICH SHOWS THAT THE APPELLANT WAS SERIOUS ABOUT THE APPEAL PREFERRED BY IT. 2.4 THE APPELLANT MOST RESPECTFULLY SUBMITS THAT IT HAD ALWAYS WANTED TO PROSECUTE THE APPEAL SERIOUSLY AND THEREF ORE EACH AND EVERY GROUND WAS PRECISELY TAKEN. IT IS SUBMITTED T HAT DECISION RELIED UPON BY THE HON'BLE INCOME TAX APPELLATE TRI BUNAL IN CASE OF MULTIPLAN INDIA (P) LTD REPORTED AT 38 ITD 320 IS N OT APPLICABLE UNDER THE FACTS AND CIRCUMSTANCES IN THE CASE OF TH E APPELLANT. 3.0 THE APPELLANT MOST RESPECTFULLY SUBMITS THAT TH E ORDER FRAMED BY THE HON'BLE INCOME TAX APPELLATE TRIBUNAL WHEREUNDER THE APPEAL HAS BEEN DISMISSED FOR WANT OF PROSECUTI ON BE RECALLED AND THE MATTER BE HEARD ON THE MERITS. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED THAT THE REASONABLE CAUSE EXISTED FOR FAILURE ON THE PART OF THE ASSESSEE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER OF THE M.A. NO. 189/AHD/18 [M/S. SHRI KAMLESH J. LASKARI VS. ITO] A.Y. 2011-12 - 3 - ITAT AHMEDABAD BENCH 'A' PASSED IN ITA NO. 3299/AHD /2015 DATED 03/01/2018(SUPRA) AND DIRECT THE REGISTRY TO LIST T HE APPEAL FOR FRESH HEARING ON 15/07/2019 FIXED IN CONSULTATION WITH BO TH THE SIDES PRESENT. THEREFORE, FORMAL NOTICE OF HEARING IS DIS PENSED WITH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (RAJPAL YADAV) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 08/04/2019 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 IS PRONOUNCED IN THE OPEN COURT ON 08 /04/2019