M/s. Gitanjali Real Estate Pvt. Ltd., V. Assistant Commissioner of Income Tax,

MA 2/JAB/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3029 (ITAT-JABALPUR)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-05-2015
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2001-2002
• Appeal Filed On: 03-07-2014
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , JABALPUR BENCH, JABALPUR [BEFORE SHRI D.T GARASIA, JM & SHRI B.C.MEENA , AM ] MISCELLANEOUS APPLICATION NO. 02 / JAB /201 4 [ARISING OUT OF ITA NO. 179 /JAB/ /20 05 A.Y 200 1 - 02 ] M/S. GEETANJALI REAL E STATE (P) LTD VS. ASSTT. COMMISSIONER OF INCOME TAX PAN: A A CCG0454D CIRCLE, SA GAR ( APPLICANT) ( RESPONDENT ) FOR THE APPLICANT: SHRI SAPAN USRETHA , ADVOCATE, LD.AR FOR THE R ESPONDENT : SHRI D. R . LATHORIYA, LD.DR DATE OF HEARING: 22 - 05 - 2015 DATE OF PRONOUNCEMENT: 22 - 05 - 2015 ORDER PER SHRI D.T GARASIA, JM THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATION AGAINST THE EX - PARTE ORDER DATED 0 2 - 02 - 2006 OF THE TRIBUNAL PASSED IN ITA NO . 179 /JAB/20 05 FOR THE ASSESSMENT YEAR 200 1 - 02 . 2. BY TH IS MISC. APPLICATION FILED U/S. 254(2) OF THE ACT THE ASSESSEE WANTS TO RECALL THE SAID EX - PARTE ORDER OF THE TRIBUNAL. 3. AT THE TIME OF HEARING BEFORE US , IT WAS SUBMITTED BY THE LEARNED AR FOR THE ASSESSEE THAT THE TRIBUNAL HAS PASSED AN EXPARTE BEING NON APPEARANCE ON THE DATE OF HEARING. IT WAS SUBMITTED THAT THE ASSESSEE WAS NOT AWARE FOR HEARING ON 02 - 02 - 2006 AS LEGAL MATTER REGARDING TAXATION WAS DEAL T BY THE LEGAL REPRESENTATIVE . DURING THE PERIOD 10 TH JANUARY 2006 TO 19 TH JANUARY 2006 THE ASSESSEE WAS LOOKING TO HIS FATHER ON VERY SERIOUS CONDITION. ON 19 - 01 - 2006 ASSESSEE S FATHER GOT EXPIRED. COPY OF DEATH CERTIFICATE IS ALSO ENCLOSED AND KEPT ON R ECORD. IT SHOWS THAT THE ASSESSEE HAD NO ANY INTENTION OF NON APPEARANCE ON THE SAID DATE OF HEARING. IT WAS THE FURTHER SUBMISSION THAT THE TRIBUNAL BY FOLLOWING THE DECISIONS IN THE CASES OF CIT VS. MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DEL) , HO N BLE M P HIGH COURT REPORTED IN THE CASE OF ESTATE OF LATE TUKJIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 480 AND OTHER VARIOUS CASES OF THIS BENCH HAS DISMISSED THE APPEAL OF THE ASSESSEE BEING NON - APPEARANCE ON THE SAID DATE OF HEARING. IT WAS THE SUBMIS SION BY HIM THAT THERE WAS SUFFICIENT REASONABLE CAUSE OF THE ASSESSEE IN NOT APPEARING ON THE DATE OF HEARING. FINALLY, HE PRAYED BEFORE US THAT THE SAID ORDER BE RECALLED BY ALLOWING TH IS MISC. APPLICATION FILED BY THE ASSESSEE. MISC. APPLICATION NO . 02/ JAB/201 4 M/S. GEETANJALI REAL ESTATE P .LTD . - JM 2 4 . IN REPLY, THE LEARN ED DR HAS OPPOSED THE MISC. APPLICATION FILED BY THE ASSESSEE . 5 . HEARING THE RIVAL SUBMISSIONS OF BOTH THE FACTS AND LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE, W E FIND THAT THE TRIBUNAL BY FOLLOWING THE DECISIONS IN THE CASES OF CIT VS. MULTIP LAN (I) LTD REPORTED IN 38 ITD 320(DEL) , HON BLE MP HIGH COURT IN THE CASE S REFERRED SUPRA(AS ABOVE) AND OTHER VARIOUS CASES OF THIS BENCH HAS PASSED AN EX - PARTE ORDER BEING NON - APPEARANCE ON THE SAID DATE OF HEARING. WE FURTHER FIND THAT THERE WAS REASO NABLE CAUSE OF THE ASSESSEE IN NOT APPEARING ON THE DATE OF HEARING. WE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, RECALL THE SAID ORDER DATED 0 2 - 02 - 20 06 OF THE TRIBUNAL. REGISTRY IS DIRECTED TO FIX THE CASE ON NORMAL DATE OF HEARING BY ISSUING THE NOT ICES TO THE RESPECTIVE PARTIES. 6 . IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEEE STAND S ALLOWED ORDER IS PRONOUNCED IN THE OPEN COURT ON 22 - 05 - 2015 SD/ - SD/ - ( B.C. MEENA ) ( D.T GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 22 - 05 - 2015 **PRADIP (SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . A PPELLANT 2 RESPONDENT 3 . THE CIT(A) CONCERNED 4. 5. THE CIT CONCERNED THE D . R 6. GUARD FILE TRUE COPY, BY ORDER, ASSTT. REGISTRAR .