Smt. Naynaben Prakashkumar Shah, Ahmedabad V. ITO Ward-3(3)(3), Ahmedabad

MA 192/AHD/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7955 (ITAT-AHMEDABAD)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 28-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: BIREN SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.192/AHD/2020 (IN ITA NO. 2154/AHD/2017) (ASSESSMENT YEAR: 2014-15) SMT. NAYNABEN P. SHAH E- 404, RIDHI TOWER, NR. LOTUS SCHOOL, JODHPUR GAM ROAD, SATELLITE, AHMEDABAD VS. ITO WARD-3(3)(3), AHMEDABAD [ PAN NO. BRGPS2387Q ] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI BIREN SHAH, A.R. RESPONDENT BY : SHRI LALIT P. JAIN, SR. D.R. DATE OF HEARING 15/01/2021 DATE OF PRONOUNCEMENT 18/01/2021 O R D E R PER MS. MADHUMITA ROY - JM: THE ASSESSEE HAS PRAYED FOR RECALLING OF THE ORDER DATED 03.07.2019 PASSED BY THE LD. TRIBUNAL WHEREBY AND WHEREUNDER THE MATTER WAS DISMISSED FOR DEFAULT SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE. 2. WE FIND THAT THERE IS A DELAY OF 90 DAYS IN FILI NG THE INSTANT APPEAL BEFORE US BY THE ASSESSEE. IT IS SUBMITTED BY THE LD. COUNSEL A PPEARING FOR THE ASSESSEE THAT THE COPY OF THE EX-PARTE ORDER DATED 03.07.2019 WAS REC EIVED BY THE ASSESSEE ONLY ON 05.03.2020 PHYSICALLY. THE ORDER COPY WHICH WAS SE NT BY THE ITAT COULD NOT REACH THE ASSESSEE DUE TO TYPOGRAPHICAL ERROR IN MENTIONI NG THE ADDRESS OF THE ASSESSEE. FURTHER THAT THE MISCELLANEOUS APPLICATION COULD NO T BE FILED IN DUE TIME AS LOCK - 2 - MA N O.192/AHD/2020(IN ITA NO.2154/A/17) SMT. NAYNABEN P. SHAH VS. ITO ASST.YEAR 2014-15 DOWN OF THE CITY NOTIFIED BY GOVERNMENT WAS MAINTAI NED FOR A LONG PERIOD DUE TO COVID PANDEMIC. 3. THE ASSESSEE HAS ALSO RELIED UPON THE JUDGMENT P ASSED BY THE HONBLE SUPREME COURT IN THE MATTER OF SS GROUP P. LTD. VS. AADITIY A J. GARG & ANR. IN CIVIL APPLICATION NO. 4085 OF 2020 DATED 17.12.2020 WHERE BY AND WHEREUNDER THE LENIENT VIEW HAS BEEN REQUESTED TO BE TAKEN IN CONDONING TH E DELAY CROPPED UP DUE TO LOCK DOWN DURING COVID PANDEMIC. IT WAS FURTHER STATED THAT THERE IS NO DELAY IN FILING THE INSTANT MISCELLANEOUS APPLICATION AS THE DUE DATE T O FILE APPLICATION FALLS FROM 20.03.2020 TO 31.12.2020 PARTICULARLY TAKEN INTO CO NSIDERATION THE PROVISION OF SEC. 3(1)(B) OF THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020, KEEPING IN VIEW OF THE JUDGM ENT MENTIONED ABOVE WHEREBY AND WHEREUNDER THE TIME LIMIT FOR FILING OF ANY APP EAL OR APPLICATION FALLS DURING THE PERIOD FROM 20.03.2020 TO 31.12.2020 OR AS EXTENDED UP TO 31.03.2021 HAS BEEN DIRECTED TO BE CONDONED. 3. WE HAVE ALSO PERUSED THE NOTIFICATION DATED 29.0 9.2020 IN SUPPORT OF SUCH CONTENTION MADE BY THE ASSESSEE BEFORE US WHICH IS A PART OF THE INSTANT APPLICATION FILED BY THE ASSESSEE. 4. THE LD. DR ON THE OTHER HAND, WITH ALL HIS FAIRN ESS HAS NOT RAISED ANY SERIOUS OBJECTION TO SUCH SUBMISSIONS MADE BY THE LD. AR. 5. HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE NOTIFICATION DATED 29.09.2020 AND RESPECTFULLY RELYING UPON THE JUDGMENT PASSED BY THE HONBLE SUPREME COURT WE CONDONE THE DELAY IF, ANY, IN FILI NG THE INSTANT APPEAL BEFORE US BY THE ASSESSEE. WE HAVE FURTHER CONSIDERED THE REASO N FOR THE ASSESSEE FOR NOT BEING - 3 - MA N O.192/AHD/2020(IN ITA NO.2154/A/17) SMT. NAYNABEN P. SHAH VS. ITO ASST.YEAR 2014-15 ABLE TO APPEAR BEFORE US ON THE DATE OF HEARING OF THE MATTER I.E. ON 03.07.2019 WHICH SEEMS TO BE GENUINE AND HENCE WE RECALL THE ORDER D ATED 03.07.2020. 6. THE REGISTRY IS DIRECTED TO KEEP THE MATTER ON B OARD ON 17.03.2021. SINCE BOTH THE PARTIES ARE PRESENT BEFORE US, THE NOTICE INFOR MING THE DATE OF HEARING AS REQUIRED TO BE ISSUED BY THE REGISTRY IS HEREBY DISPENSED WI TH. 7. IN THE RESULT, MISC. APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 18 / 01 /20 2 1 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 18/01/2021 TANMAY, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 15/01/2021. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 15/01/2021 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 18 /01/2021 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 /01/2021 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 18/01/2021 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