Shri Tarunkumar L.Patel, Surat V. The ACIT., Circle-2, Surat

MA 213/AHD/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6025 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 13-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P MEENA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./MA NO.213/AHD/2017 (ARISING OUT OF ITA NO.2170/AHD/2014) ( [ [ / ASSESSMENT YEAR: 2005-06) (VIRTUAL COURT HEARING) TARUNKUMAR L. PATEL, PROP. OF PREM ENTERPRISE, B/7/8, TRADE HOUSE, OPP. FIRE BRIDGE, SALABATPURA, SURAT VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, SURAT ./ ./ PAN/GIR NO.: AAOPP1600K (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI MANISH SHAH - AR RESPONDENT BY : SHRI O P MEENA SR. DR / DATE OF HEARING : 04/09/2020 /DATE OF PRONOUNCEMENT : : 25/09/2020 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: BY WAY OF THIS MISCELLANEOUS APPLICATION (MA), THE ASSESSEE IS SEEKING TO RECALL THE ORDER OF THIS TRIBUNAL WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE TRIBUNAL IN LIMINE FOR WANT OF NON-PROSECUTION VIDE ITS ORDER DATED 08.03.2017. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOUS APPLICATION IS THAT ON THE DATE OF HEARING I.E. ON 06.03.2017, NONE APPEARED ON BEHALF OF THE ASSESSEE AND FOR SUCH REASON, THE TRIBUNAL DISMISSED THE ASSESSEE`S APPEAL FOR WANT OF PROSECUTION BY FOLLOWING THE DECISION OF ITAT DELHI BENCH IN THE CASE OF MULTIPLAN INDIA LTD. 38 ITD 320. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS EXPLAINED THE REASONS FOR NOT ATTENDING THE HEARING BEFORE THIS TRIBUNAL, AS FOLLOWS: HARSHABEN MUKESHBHAI PATEL ITA NO.2874/AHD/2016 ASSESSMENT YEAR: 2013-13 PAGE | 2 2. WE MAY HUMBLY SUBMIT THAT THE APPLICANT HAD SENT THE NOTICE OF HEARING TO OUR OFFICE BUT BY INADVERTENCE OF THE ADMINISTRATIVE STAFF IN OUR OFFICE, AN APPLICATION SEEKING ADJOURNMENT BEFORE THE CAMPING BENCH AT SURAT WAS LEFT OUT TO BE FILED. THIS MISUNDERSTANDING AROSE BECAUSE OF THE LAPSE OF THE STAFF MEMBERS IN REALIZING THAT THE MATTER WAS FIXED BEFORE THE CAMPING BENCH AT SURAT AND NOT AT THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD, WHERE WE WERE APPEARING. 3. IN VIEW OF THIS MISUNDERSTANDING, AN APPLICATION SEEKING ADJOURNMENT WAS MISSED OUT TO BE FILED AND THE APPEAL WAS DISMISSED FOR NON- PROSECUTION. IT IS HUMBLY SUBMITTED THAT THE APPLICANT IS VERY SERIOUS ABOUT PURSUING THE APPEAL AND WE REQUEST THAT THE SAID APPEAL MAY KINDLY BE REFIXED TAKING INTO CONSIDERATION THE ABOVE MENTIONED REASONS AND ALSO FOR THE FACT THAT NON-APPEARANCE WAS BECAUSE OF THE MISUNDERSTANDING ON PART OF OUR OFFICE. 3. THUS, LD. COUNSEL SUBMITS BEFORE US THAT ASSESSEE HAS SATISFACTORILY EXPLAINED THE REASONS FOR NOT ATTENDING THE HEARING BEFORE THIS TRIBUNAL, (AS NOTED IN PARA 2 ABOVE), AND PRAYS THE BENCH THAT ORDER MAY BE RECALLED. ON THE OTHER HAND, LD DR FOR THE REVENUE SUBMITS BEFORE THE BENCH THAT THERE IS NO ANY APPARENT MISTAKE IN THE ORDER OF THE TRIBUNAL THEREFORE ASSESSEE`S MISCELLANEOUS APPLICATION MAY BE DISMISSED. 4. WE HAVE HEARD BOTH THE PARTIES. WE NOTE THAT TRIBUNAL HAS PASSED THE EX PARTE ORDER WITHOUT ADJUDICATING THE ASSESSEE`S APPEAL ON MERITS. THE LD COUNSEL EXPLAINED THE REASONS IN HIS MISCELLANEOUS APPLICATION FOR NON-APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING, AS NOTED ABOVE, THEREFORE, 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 ASSESSEES FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT, SURAT-CAMP BENCH PASSED IN ITA NO.2170/AHD/2014 DATED 08.03.2017. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON MERIT ON 29.10.2020. THE PARTIES BE INFORMED ACCORDINGLY. 5. IN THE RESULT, THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. HARSHABEN MUKESHBHAI PATEL ITA NO.2874/AHD/2016 ASSESSMENT YEAR: 2013-13 PAGE | 3 ORDER IS PRONOUNCED ON 25/09/2020, AS PER RULE 34 OF INCOME TAX APPELLATE TRIBUNAL, RULE 1963. SD/- SD/- (PAWAN SINGH) (DR. ARJUN LAL SAINI) / JUDICIAL MEMBER /ACCOUNTANT MEMBER LWJR /SURAT SAMANTA, PS / DATE: 25/09/2020 / / COPY OF THE ORDER FORWARDED TO : 1. / THE ASSESSEE 2. / THE RESPONDENT 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, SURAT 6. [ / GUARD FILE. // TRUE COPY // BY ORDER ASSISTANT REGISTRAR/ SR.PS/PS ITAT, SURAT