Shri Sendhabhai Bechardas Prajapati, Ahmedabad V. The Income tax Officer, Ward-2(2)(5), Ahmedabad

MA 194/AHD/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5585 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 31-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NOS. 194 & 195/AHD/2019-A YS. 2009-10 & 2011-12 ( IN I.T.A. NO. 3404 & 3405/AHD/2016- AYS. 2009-10 & 2011-12 ) SENDHABHAI BECHARDAS PRAJAPATI 15/A, RAVI PARK SOCEITY, OPP. VIAST PETROL PUMP, SABARMATI, AHMEDABAD / VS. ITO WARD 2(2)(5), AHMEDABAD ./ ./ PAN/GIR NO. : AGWPP1403G ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI CHIRAG SHAH, A.R. / RESPONDENT BY : SHRI MUDIT NAGPAL, SR.D.R. / DATE OF HEARING 02/08/2019 !'# / DATE OF PRONOUNCEMENT 02/08/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATIONS HAVE BEEN FILED AT THE INSTANCE OF ASSESSEE SEEKING RECALL OF EX PARTE ORDER DATED 12.02.2019 PASSED BY THE TRIBUNAL UNDER S.254(1) OF THE ACT M.A. NOS. 194 & 195/AHD/19 [SENDHABHAI B. PRAJAPATI VS. ITO] A.YS. 2009-10 & 2011-12 - 2 - WHEREBY BOTH APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE FOR WANT OF PROSECUTION OF ITS APPEALS FILED BY ASSESSE E. 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEA RNED AR FOR THE ASSESSEE VIDE ITS MISCELLANEOUS APPLICATIONS CO NTENDED AS UNDER: 1. WITH REFERENCE TO THE ABOVE THE APPELLANT WOULD LIKE TO INFORM YOUR HONOUR THAT ON THE DATE OF HEARING 11/02/2019 I WAS INFORMED BY THE AUTHORIZED REPRESENTATIVE TO TAKE A N ADJOURNMENT AS HE COULD NOT REMAIN PRESENT ON THAT DAY. HOWEVER DUE TO ILL HEALTH ON ACCOUNT OF LEVER PROBL EM AND HYPER TENSION I COULD NOT REMAIN PRESENT ON 11/02/2 019 BEFORE YOUR HONOUR FOR ADJOURNMENT. 2. MOREOVER, THE APPELLANT WOULD LIKE TO STATE THA T THE ORDER HAS BEEN PASSED EXPARTE BUT NOT ON MERITS. AS PER RULE 24 OF INCOME TAX APPELLATE TRIBUNAL RULES EXPARTE ORDER I F ANY PASSED SHOULD BE ON MERITS. THE FACTS IN CASE OF CO MMISSIONER OF INCOME TAX VS. MULTIPLAN INDIA(P.) LTD. [1991] 3 8 ITD 320(DELHI) RELIED ON IN REFERRED ORDER ARE ON DIFFE RENT GROUNDS. SO IT MAY KINDLY BE RECALLED. 3. IN THE BACKGROUND OF THE ABOVE FACTUAL AND LEGA L ASPECTS KINDLY RECALL THE REFERRED ORDER AND GIVE ONE OPPOR TUNITY TO THE APPELLANT TO PRESENT HIS CASE ON MERITS BEFORE YOUR HONOUR. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED T HAT THE REASONABLE CAUSE FOR EXISTED FOR FAILURE ON THE PAR T OF THE ASSESSEE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. A CCORDINGLY, WE RECALL THE ORDER OF THE ITAT AHMEDABAD BENCH 'SMC' PASSED IN ITA NOS. 3404 & 3405/AHD/2016 DATED 12/02/2019 (SUP RA) AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR FRESH HEA RING ON 01/10/2019 IN CONSULTATION WITH BOTH THE SIDES PRESENT. THERE FORE, M.A. NOS. 194 & 195/AHD/19 [SENDHABHAI B. PRAJAPATI VS. ITO] A.YS. 2009-10 & 2011-12 - 3 - FORMAL NOTICE OF HEARING IS DISPENSED WITH THE CONS ENT OF BOTH PARTIES. 4. IN THE RESULT, BOTH MISCELLANEOUS APPLICATIONS F ILED BY THE ASSESSEE ARE ALLOWED. SD/- SD/- (MAHAVIR PRASAD) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 02/08/2019 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 02/0 8/2019