Kalpanaben Bipinchandra Shah, Bhavnagar V. ITO, Ward-2(5), Bhavnagar

MA 201/AHD/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5366 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 17-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BHAVESH SHAH
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV , JUDICIAL MEMBER AND SHRI WASEEM AHMED , ACCOUNTANT MEMBER M.A NO.201 /AHD/2019 IN ./ ITA NO. 2201 / AHD/ 2017 / ASSTT. YEAR: 2014 - 2015 KALPANABEN BIPINC HANDRA SHAH , C/O. M/S.SHAH TARACHAND TRIKAMLAL , OPPOSITE BOTAD MERCANTILE BANK , TOWER ROAD , PARA , BOTAD - 364710 . PAN NO.AMTPS9667G VS INCOME TAX OFFICER , WARD - 2 (5 ) , BHAVNAGAR . (APPLICANT) (RESPONENT) ASSESSEE BY : SHRI BHAVESH SHAH, A.R. REVENUE BY : SHRI S.K. DEV , SR.DR / DATE OF HEARING : 02 / 08 /201 9 / DATE OF PRONOUNCEMENT: 20/ 08 /201 9 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE APPLICANT HAS REQUESTED FOR THE RECALLING OF THE ORDER DATED 28/03/2019 PASSED BY THE CO - ORDINATE BENCH, IN ITA NO. 2201 /AHD/2017 FOR ASST. YEAR 20 14 - 201 5 . 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE HAS SUBMITTED AS FOLLOWS: 1 . THE PRESENT APPLICATION IS FILED BY THE APPLICANT ABOVE NAMED FOR SETTING ASIDE THE ORDER DATED 28/03/2019 PASSED BY THIS HON'BLE TRIBUNAL DISMISSING THE APPEAL OF THE ASSESSEE, IN THE ABSENCE OF THE APPLICANT O R HIS AUTHORIZED REPRESENTATIVE. 2. THE APPLICANT STATES THAT NOTICE OF HEARING OF ABOVE STATED APPEAL HAS INFECT NOT BEEN RECEIVED BY THE APPLICANT AND HENCE WHEN APPEAL CAME UP FOR HEARING, THE COUNSEL OF THE M.A NO.201 /AHD/2019 IN ITA NO.2201/AHD/2017 A.Y.20 14 - 1 5 . 2 APPLICANT COULD NOT ATTEND THE HEARING WHERE UPON THE HONORABLE TRIBUNAL WAS PLEASED TO DISMISS THE APPEAL IN LIMINE. 3. THE APPLICANT MOST RESPECTFULLY SUBMITS THAT HEARING OF THE APPEAL COULD NOT BE ATTENDED FOR THE REASON STATED ABOVE. THE APPLICANT HAS NO DESIRED TO GIVE UP THE APPEAL AND DECISI ON OF THE APPEAL WOULD CAUSE GRAVE AND IRREPARABLE INJURY TO THE APPLICANT. 4. THE APPLICANT MOST RESPECTFULLY SUBMITS THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ORDER DECIDING THE APPEAL IN LIMINE MAY KINDLY BE RECALLED AND THE APPEAL MAY KINDL Y BE FIXED FOR HEARING TO GIVE ONE MORE OPPORTUNITY TO THE APPLICANT TO REPRESENT HIS CASE. IT IS RESPECTFULLY SUBMITTED THAT IN THE LARGER INTEREST OF JUSTICE THE HON BLE TRIBUNAL BE PLEASED TO ACCEPT THE PRAYER OF THE APPLICANT AND REHEAR THE MATTER. 3. ON THE OTHER HAND, THE LD. DR RAISED NO OBJECTION IF THE MATTER IS RECALLED AND FIX FOR FRESH HEARING AS PER THE PROVISIONS OF LAW. 4 . WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIAL S AVAILABLE ON RECORD. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEE S FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER DATED 28/03 / 2019 OF THE ITAT AHMEDABAD SMC BENCH PASSED IN ITA NO. 2201 /A HD /201 7 FOR ASST. YEAR 20 14 - 15 . ACCORDINGLY, T HE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 21 / 10 /2019 . AS THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, THE REQUIREMENT FOR ISSUING THE SEPARATE NOTICE IS DISPENSED WITH. 5 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE COURT ON 20 / 08 / 201 9 AT AHMEDABAD. - SD - ( RAJPAL YADAV ) JUDICIAL MEMBER - SD - ( WASEEM AHMED ) ACCOUNTANT MEMBER (TRUE COPY) AHMEDABAD; DATED 20 / 08 / 201 9 MANISH