Shri Kalpesh K. Desai, Ahmedabad V. The Income Tax Officer, Ward-6(3), Ahmedabad

MA 203/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2910 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-04-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 11-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Assessee Lawyers: P M MEHTA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH AHMEDABAD , ,L ,E LH ,L ,E LH ,L ,E LH ,L ,E LH BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER. M.A. NO. 203/AHD/2014 (IN ITA NO. 1461/AHD/2011) (ASSESSMENT YEAR:2006-07) SHRI KALPESH K. DESAI, 6, SUBHASH PARK, B/H LAD SOCIETY, NR. JUDGES BUNGLOWS, BODAKDEV, AHMEDABAD-380054 APPELLANT VS. ITO, WARD-6(3), AHMEDABAD RESPONDENT PAN: AFHPD8313H /BY APPELLANT : SHRI P. M. MEHTA, A.R. /BY RESPONDENT :SHRI B. L. YADAV, SR. D.R. !' /DATE OF HEARING :17.04.2015 #$% !' /DATE OF PRONOUNCEMENT : 22.04.2015 ORDER PER SHAILENDRA KUMAR YADAV, J.M: THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY AS SESSEE SEEKING RECALL OF THE EX PARTE ORDER DATED 13/11/20 13, PASSED M.A. NO. 203/AHD/14 A.Y. 2006-07 [SHRI KALPESH K. DESAI VS. ITO] PAGE 2 BY THIS TRIBUNAL BY DISMISSING THE APPEAL OF ASSESS EE. THE SUBMISSION OF ASSESSEE BY THIS MISCELLANEOUS APPLIC ATION IS AS UNDER: 1. THE PRESENT APPLICATION IS FILED BY THE APPLICANT/APPELLANT ABOVE MENTIONED FOR SETTING ASI DE THE ORDER DATED 13-11-2013 PASSED BY THIS HON'BLE TRIBUNAL DISMISSING THE APPEAL OF THE APPLICANT EX- PARTE QUA THE ASSESSEE. 2. THE HON'BLE ITAT IN ITS ORDER IN PARA NOS. 2 HA S OBSERVED AS UNDER:- 'AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE-APPELLANT. ON EARLIER OCCASIONS I.E. ON 5. 9.11 AND 19.9.13 NOBODY APPEARED ON BEHALF OF THE ASSESSEE. ON 24.8.2011 ALSO NOBODY APPEARED ON BEHALF OF THE ASSESSEE. THE ASSESSEE HAS NOT FILED ANY APPLICATION INTIMATING THE REASON FOR NON-APPEARANC E IN THE MATTER. IN THE CIRCUMSTANCES, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PURSING ITS APPEA L. THEREFORE, FOLLOWING THE DECISION OF DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. 38 I TD 320, I DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION.' 3. THE APPELLANT MOST RESPECTFULLY SUBMITS THAT THE FACTS OF THE CASE ARE AS UNDER:- THE ABOVE MENTIONED APPEAL WAS FILED BY THE ASSESSE E ON 23-05-2011 THEREAFTER, HEARINGS OF THE ABOVE APPEAL WERE FIXED ON 24.08.2011, 05.09.2011, 19.09.2011 AND 14,10.2013. AS MENTIONED BY THE HON'BLE ITAT IN PARA-2, THAT AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE-APPELLANT. ON EARLIER OCCASIONS THAT IS ON 24.08.2011, 05.09.2011 AND 19.09.2011 ALSO NOBODY APPEARED ON BEHALF OT HE ASSESSEE. THE ASSESSEE HAS NOT FILED ANY APPLICATIO N INTIMATING THE REASON FOR NON-APPEARANCE IN THE MATTER. THE ASSESSEE BEG TO SUBMIT THAT NON- ATTENDANCE AT THE TIME OF HEARING ON ALL OCCASIONS WAS M.A. NO. 203/AHD/14 A.Y. 2006-07 [SHRI KALPESH K. DESAI VS. ITO] PAGE 3 DUE TO THE FACT THAT AFTER FILING THE APPEAL IN ITA T ON 23.05.2011 ASSESSEE HAD CHANGES ITS ADDRESS AND NEW ADDRESS WAS INADVERTENTLY LEFT OUT TO BE PUT ON REC ORD OF HON'BLE ITAT BY THE ASSESSEE, THEREFORE, THE NOT ICES OF HEARING COULD NOT BE SERVED UPON THE ASSESSEE. F OR THE PURPOSE OF PUTTING THE CORRECT ADDRESS ON RECOR D OF THE HON'BLE ITAT, THE ASSESSEE FILES HEREWITH THE REVISED FORM NO. 36 ALONG WITH THE PRESENT ADDRESS OF THE ASSESSEE. THE ASSESSEE MOST RESPECTFULLY SUBMIT S THAT THE ASSESSEE IS VERY SERIOUS IN PURSUING WITH THIS APPEAL. HENCE, IN THE LARGER INTEREST OF JUSTICE, T HE ASSESSEE REQUESTS YOUR HONOURS TO CONSIDER THE ABOV E CIRCUMSTANCES ON ACCOUNT OF WHICH, THE ASSESSEE COU LD NOT REMAIN PRESENT BEFORE YOUR HONOURS ON THE DATE OF HEARING AND THIS BEING A REASONABLE CAUSE, THE ASSESSEE REQUESTS YOUR HONOURS TO RECALL THE APPEAL BY SETTING ASIDE THE EX-PARTE ORDER. AT THE COST OF REPETITION, THE ASSESSEE REQUESTS YOUR HONOURS THAT THE ASSESSEE MAY KINDLY BE GIVEN ONE OPPORTUNITY TO REPRESENT ITS CASE. 4. THE NECESSARY AFFIDAVIT CONTAINING THE ABOVE FA CTS IS ATTACHED HEREWITH FOR YOUR HONOURS' KIND PERUSAL. 5. THE HON'BLE TRIBUNAL BE PLEASED TO ACCEPT THE PR AYER OF THE APPLICANT/APPELLANT AND REHEAR THE MATTER. FOR THIS ACT OF KINDNESS, THE ASSESSEE AS IS DUTY BOUND, SHALL REMAIN OBLIGED. 2. ASSESSEE REQUESTED THAT THIS EX PARTE TRIBUNAL O RDER SHOULD BE RECALLED BECAUSE THERE WAS REASONABLE CAU SE FOR NON APPEARANCE OF THE ASSESSEE ON THAT DATE. IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARNED COUNSEL FOR THE ASSESSEE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NOT ATTENDING THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO. 1461/ AHD/2011 M.A. NO. 203/AHD/14 A.Y. 2006-07 [SHRI KALPESH K. DESAI VS. ITO] PAGE 4 DATED 13.11.2013 IS HEREBY RECALLED. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THIS APPEAL ON 31.07.2015. THERE IS NO NECESSITY FOR SERVING SEPARATE NOTICE FOR DATE OF H EARING ON THE PARTIES. WE DIRECT ACCORDINGLY. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS THE 22 ND DAY OF APRIL, 2015. SD/- SD/- (ANIL CHATURVEDI) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMB ER AHMEDABAD: DATED 22/04/2015 TRUE COPY S.K.SINHA & & & & ' ' ' ' ('% ('% ('% ('% / COPY OF ORDER FORWARDED TO:- 1. +, / REVENUE 2. / ASSESSEE 3. // 0 / CONCERNED CIT 4. 0- / CIT (A) 5. '45 , , / DR, ITAT, AHMEDABAD 6. 589 :; / GUARD FILE. BY ORDER / & ,