Shri Srinivasan Athamanathan Iyer, Vadodara V. The Asstt. Commissioner of Income Tax, Circel-3,, Vadodara

MA 210/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5263 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 02-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRASUN KABRA
• Assessee Lawyers: RAJESH K SHAH
• Keywords: Principle of natural justice; Application of stay; Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND AND SHRI MANISH BORAD, ACCOUNTANT MEMBER MA NO. 210/AHD/2016 (ARISING OUT OF ITA NO. 3445/AHD/2015) / ASSESSMENT YEAR : 2011-12 SRINIVASAN ATHAMANATHAN IYER, 55, FREEDOM FIGHTER COLONY, NEAR SAMTA, SUBHANPURA, VADODARA PAN : AACPI 8181 Q VS ACIT, CIRCLE-3, VADODARA APPLICANT (ORIGINAL RESPONDENT) RESPONDENT (ORIGINAL APPELLANT) ASSESSEE BY : SHRI RAJESH K. SHAH, CA REVENUE BY : SHRI PRASUN KABRA, DR DATE OF HEARING : 2 0/01/2017 DATE OF PRONOUNCEMENT IN COURT : 17/02/2 017 / O R D E R PER R.P. TOLANI, JUDICIAL MEMBER:- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE SEEKING RECALL OF THE EX-PARTE ORDER OF THE TRIBUNAL DATED 07.11.2 016. THE ASSESSEE IN HIS MISCELLANEOUS APPLICATION HAS CONTENDED AS UNDER:- 1. THE APPEAL WAS FILED ON 10/12/2015. AFTER THA T THE ASSESSEE ALSO FILED STAY APPLICATION ON 05/05/2016 AND THE ASSESSEE MAD E AN APPEARANCE THROUGH AUTHORIZED REPRESENTATIVE ON 27/05/2016. ON THE SAM E DAY THE ASSESSEE REQUESTED FOR EARLY HEARING OF THE CASE. THIS CLEAR LY SHOWS THAT THE ASSESSEE WAS INTERESTED IN EARLY RESOLUTION OF THE CASE. 2. DURING THE TRIBUNAL PROCEEDINGS, THE ASSESSEE APPEARED ON FIRST HEARING DATE I.E. 23/08/2016, BUT DUE TO TRIBUNAL'S OCCUPAT ION ON CASES LISTED BEFORE THE ASSESSEE, THE ASSESSEE'S CASE COULD NOT BE TAKE N UP OWING TO PAUCITY OF TIME AND THE CASE WAS ADJOURNED TO 03/10/2016. 3. ON 03/10/2016, THE ASSESSEE MADE THE APPEARANC E IN THE TRIBUNAL, BUT THE DUE TO SOME ISSUES THE BENCH 'A' WAS NOT FUNCTIONAL ON THIS DATE. ON THIS DATE SINCE THE BENCH WAS NOT FUNCTIONAL, THE TRIBUN AL DID NOT GIVE THE FURTHER DATA OF HEARING 4. ON 07/11/2016, THE FINAL ORDER IS PASSED BY T HE TRIBUNAL. I HEREBY BRING TO YOUR KIND ATTENTION THAT THE ASSESSEE HAS NOT RE CEIVED ANY NOTICE OF THIS MA NO.210/AHD/2016 IN ITA NO.3445/AHD/2015 SRINIVASAN ATHAMANATHAN IYER VS. ACIT AY : 2011-12 2 DATE AND THUS THE ASSESSEE COULD NOT MAKE AN APPEAR ANCE ON THIS DATE. AFTER 07/11/2016 THE ASSESSEE WAS NOT COMMUNICATED ANY DA TE VIDE ANY COMMUNICATION. I HEREBY BRING TO YOUR KIND ATTENTION THAT THROUGHO UT THE PROCEEDINGS, THE ASSESSEE HAS MAINTAINED A GOOD CONDUCT AND HAS MADE APPEARANCE IN ALL THE DATES COMMUNICATED TO HIM. THEREFORE THE ASSESSEE D ESERVES AN OPPORTUNITY TO MAKE AS CASE FOR HIMSELF ACCORDING TO THE PRINCI PLE OF NATURAL JUSTICE. I HEREBY MAKE A PLEA TO YOU TO CONSIDER THIS REQUEST FOR RESTORATION IN THE LIGHT OF ABOVE POINTS AND GRANT AN OPPORTUNITY TO THE ASS ESSEE TO REPRESENT HIS CASE AND SET ASIDE THE ORDER PASSED EX-PARTE. 2. THUS, THE ASSESSEE REQUESTED THAT THIS EX-PARTE TRIBUNAL ORDER SHOULD BE RECALLED BECAUSE THERE WAS REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING. 3. CONSIDERING THIS FACT, WE ARE SATISFIED THAT THE ASSESSEE COULD NOT APPEAR ON THE LAST DATE OF HEARING BECAUSE OF REASO NABLE CAUSE AND HENCE AS PER RULE 24 OF THE TRIBUNALS RULES, 1963, THIS EX- PARTE TRIBUNAL ORDER IS RECALLED. 4. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF T HIS APPEAL ON 07.03.2017. SINCE, THE DATE OF HEARING WAS PRONOUNCED IN OPEN C OURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. SD/- SD/- (MANISH BORAD) ACCOUNTANT MEMBER (R.P. TOLANI) JUDICIAL MEMBER AHMEDABAD; DATED 17/02/2017 *BIJU T., 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