Shri Lalit M.Patel, Baroda V. Income Tax Officer, Baroda

MA 192/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2938 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 17-04-2015
• Assessment Year: 1997-1998
• Appeal Filed On: 24-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BENCH, AHMEDABAD .., , BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER SL. NO(S). MA NO(S) [ IN ITA NO(S) ] ASSESS- MENT YEAR(S) MA(S) BY APPLICANT VS. RESPONDENT APPLICANT (ORIGINAL APPELLANT) RESPOND- ENT (ORIGINAL RESPONDENT) 1. 192/AHD/2014 ( IN ITA NO.2037/AHD/2010 ) 1997- 1998 SHRI LALIT M.PATEL 4-ATMAJYOTI NAGAR SOCIETY ELLOR PARK BARODA PAN:AEKPP 4794K THE ITO WARD- 4(1) BARODA 2. 193/AHD/2014 ( IN ITA NO.2038/AHD/2010 ) 1998- 1999 -DO- -DO- 3. 194/AHD/2014 ( IN ITA NO.2039/AHD/2010 ) 1999- 2000 -DO- -DO- 4. 195/AHD/2014 ( IN ITA NO.2040/AHD/2010 ) 2000- 2001 -DO- -DO- / APPLICANT BY : SHRI M.G. PATEL, AR !'# / RESPONDENT BY : SHRI ROOPCHAND, SR.DR $%#& / DATE OF HEARING 17/04/2015 '()*#& / DATE OF PRONOUNCEMENT 29/04/2015 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THESE FOUR MISCELLANEOUS APPLICATIONS HAVE BEEN FIL ED BY THE ASSESSEE ON 24.11.2014 (ARISING OUT OF ITA NOS.2037 ,2038,2039 & 2040/AHD/2010 FOR AYS 1997-98 TO 2000-01 RESPECTIVE LY) IN RESPECT OF THE ORDER DATED 22/11/2013 PASSED BY THE ITAT D B ENCH, AHMEDABAD. MA NOS.192 TO 195 /AHD/2014 (IN ITA NOS.203 7,2038,2039 & 2040/AHD/2010 SHRI LALIT M.PATEL VS. ITO AYS1997-98,1998-99,1999-2000 & 2000-01 RESPECTIVEL Y - 2 - 2. THE ASSESSEE HAD FILED FOUR APPEALS; I.E. ITA NO S.2037, 2038,2039 AND 2040/AHD/2010 FOR AYS 1997-98 TO 2000-01 RESPEC TIVELY. ALL THESE APPEALS WERE FIXED FOR HEARING ON 20/11/2013. 2.1. DURING THE COURSE OF HEARING SHRI MANISH J.S HAH, ADVOCATE APPEARED AND INFORMED THE TRIBUNAL THAT SHRI M.G.PA TEL, LD.COUNSEL FOR THE ASSESSEE HAS INFORMED THAT NO INSTRUCTION HAS B EEN GIVEN BY THE ASSESSEE TO APPEAR BEFORE THE TRIBUNAL. THEREFORE, HE EXPRESSED HIS INABILITY TO APPEAR BEFORE THE TRIBUNAL. NOW, LD.C OUNSEL FOR THE ASSESSEE SHRI M.G.PATEL SUBMITTED THAT THE ASSESSEE WAS IN C RITICAL MEDICAL CONDITION, THEREFORE, THE ASSESSEE WAS NOT IN A POS ITION TO INSTRUCT HIM. HE SUBMITTED THAT THE ASSESSEE WAS BEDRIDDEN WITH S EVERE BACK-PAIN AND UNDERGOING TREATMENT OF DR.ASHOK R.LALWANI FROM 01/ 11/2013 ONWARDS. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT A CE RTIFICATE FROM DR.ASHOK R.LALWANI DATED 30/09/2014 IS PLACED ON RE CORD FOR KIND PERUSAL OF THIS TRIBUNAL. HE SUBMITTED THAT THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT DATED 16/10/2014 IN SUPPORT OF THE CONTEN TION MADE IN THE APPLICATIONS. 2.2. HOWEVER, SR.DR VEHEMENTLY OPPOSED THE APPLICA TIONS AND SUBMITTED THAT THE ASSESSEE HAS NOT DEMONSTRATED AN Y REASONABLE CAUSE FOR RECALLING THE TRIBUNALS ORDER DATED 22/11/201 3(SUPRA). 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE REASON FOR NON-APPEARANCE IS GIVEN IS STATED TO MA NOS.192 TO 195 /AHD/2014 (IN ITA NOS.203 7,2038,2039 & 2040/AHD/2010 SHRI LALIT M.PATEL VS. ITO AYS1997-98,1998-99,1999-2000 & 2000-01 RESPECTIVEL Y - 3 - BE ILLNESS OF THE ASSESSEE, A MEDICAL CERTIFICATE I S ALSO PLACED ON RECORD. AFTER CONSIDERING THE RIVAL CONTENTIONS AND LOOKING TO THE TOTALITY OF THE FACTS OF THE CASE(S), WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE HAS DEMONSTRATED THE REASONABLE CAUSE FOR HIS NON-APPEA RANCE. THEREFORE, IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL DATED 22/11/2013(SUPRA) IS HEREBY RECALLED AND ASSESSEES APPEALS IN ITA NO S.2037,2038,2039 & 2040/AHD/2010 PERTAINING TO AYS 1997-98 TO 2000-01 ARE DIRECTED TO BE FIXED FOR HEARING IN DUE COURSE. THE REGISTRY IS D IRECTED ACCORDINGLY. BEFORE PARTING WITH THE MATTER, WE CAUTION THE ASSE SSEE TO BE VIGILANT IN FUTURE AND PROVIDE THE NECESSARY INFORMATION SOUGHT FOR BY THE LD.COUNSEL FOR THE ASSESSEE. 4. IN THE RESULT, ALL THE FOUR MISCELLANEOUS APPLIC ATIONS FILED BY THE ASSESSEE ARE DISPOSED OF AS DISCUSSED HEREINABO VE. ORDER PRONOUNCED IN THE COURT ON WEDNESDAY, THE 29 TH DAY OF APRIL, 2015 AT AHMEDABAD. SD/- SD/- ( .. ) ( ) ( N.S. SAINI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 29/ 04 /2015 /&..,$.../ T.C. NAIR, SR. PS MA NOS.192 TO 195 /AHD/2014 (IN ITA NOS.203 7,2038,2039 & 2040/AHD/2010 SHRI LALIT M.PATEL VS. ITO AYS1997-98,1998-99,1999-2000 & 2000-01 RESPECTIVEL Y - 4 - !'#$#%! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT. 2. !' / THE RESPONDENT. 3. 01023 4 / CONCERNED CIT 4. 4 ( ) / THE CIT(A)-III, BARODA 5. 5$6!23 , &23* , 1 / DR, ITAT, AHMEDABAD 6. 689:% / GUARD FILE. / BY ORDER, '5! //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 28.4.15(DICTATION-PAD 6- P AGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..28.4.15 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.29.4.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 29.4.15 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER