Shri Chetan Dhirubhai Patel, Surat V. The Income tax Officer,Ward-6(1), Surat

MA 214/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5856 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-12-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 01-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH (SMC) D BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI A.N. PAHUJA, ACCOUNTANT MEMBER DATE OF HEARING : 10/12/2010 DRAFTED ON: 1 0/12/2010 MA NO.214/AHD/2010 (ARISING OUT OF ITA NO.1365/AHD/2010) ASSESSMENT YEAR : 2006-07 SHRI CHETAN DHIRUBHAI PATEL 309-DABHI FALIA MOTA VARACHHA SURAT (ORIGINAL APPELLANT) VS. THE INCOME TAX OFFICER WARD-6(1) SURAT (ORIGINAL RESPONDENT) PAN/GIR NO. : ALBPP8762E ( APPLLICANT ) .. ( RESPONDENT ) APPLICANT BY : SHRI HARDIK VORA, A.R. RESPONDENT BY: SHRI K.MADHUSUDAN, D.R. O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION, ASSESSEE HAS RE QUESTED FOR RECALLING OF THE ORDER DATED 15 TH SEPTEMBER-2010 PASSED BY THE TRIBUNAL AHMEDABAD BENCH-SMC IN ITA NO.1365/AHD/2010. IN TH E MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SUBMITT ED AS UNDER:- 1. THIS MISCELLANEOUS APPLICATION U/S.254(2) ARIS ES OUT OF ORDER PASSED ON 15.09.2010 BY HONOURABLE SMC BENC H IN CASE OF APPEAL FILED BY ASSESSEE NO.1365/AHD/2010. MA NO. 214/AHD/2010 (ARISING OUT OF ITA NO. 1365/AHD/2010) SHRI CHETAN DHIRUBHAI PATEL VS. ITO ASST.YEAR - 2006-07 - 2 - 2. THE HONOURABLE TRIBUNAL PASSED THE EX-PARTE ORDER O N THE GROUND THAT SEVERAL TIME NOTICES OF HEARING HAD BEE N ISSUED BUT NO ONE APPEARED FROM THE SIDE OF ASSESSEE. THE HO NOURABLE TRIBUNAL THEREFORE HELD THAT ASSESSEE WAS NOT INTER ESTED IN PURSUING THE APPEAL. 3. THE NOTICE OF HEARING DATED 16.06.2010 FIXING THE H EARING ON 20.08.2010 WAS RECEIVED BY ASSESSEE ON 22.09.2010. FURTHER THE NOTICE ISSUED ON 25.08.2010 FIXING THE HEARING ON 15.09.2010 WHICH IS ALLEGED TO BE SERVED UPON ASSES SEE ON 30.08.2010 WAS IN FACT NOT RECEIVED BY ASSESSEE. B ECAUSE OF THE RECEIPT OF NOTICE AFTER THE DATE OF HEARING OR DUE TO NON-RECEIPT OF NOTICE ASSESSEES AUTHORIZED REPRESENTATIVE WAS UNABLE TO PROCEED WITH THE MATTER OR ASK FOR THE ADJOURNMENT. SO ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR NOT COMPLIANCE WITH THE NOTICE OF HEARING. 4. THE ASSESSEE THEREFORE REQUESTS HONOURABLE MEMBERS TO KINDLY RECALL THE ABOVE EX-PARTE ORDER & ONE MORE CHANCE O F REPRESENTATIVE MAY PLEASE BE PROVIDED IN THE INTERE ST OF JUSTICE. IT IS SUBMITTED THAT GRAVE INJUSTICE WOULD BE CAUSE D TO THE ASSESSEE IF THE ABOVE ORDER IS NOT RECALLED. THE A SSESSEE PRAYS FOR THE ACT OF KINDNESS FOR WHICH THE ASSESSEE SHAL L ALWAYS REMAIN GRATEFUL. 2. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF BOTH THE PARTIES, WE AGREE WITH THE CONTENTION OF THE AS SESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR B EFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT AHMEDABAD PASSED IN ITA NO.1365/AHD/2010 DATED 15/0 9/2010 AND DIRECT THE REGISTRY TO FIX THE HEARING OF THE APPEA L IN DUE COURSE. MA NO. 214/AHD/2010 (ARISING OUT OF ITA NO. 1365/AHD/2010) SHRI CHETAN DHIRUBHAI PATEL VS. ITO ASST.YEAR - 2006-07 - 3 - 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER SIGNED, DATED AND PRONOUNCED IN THE COURT ON 13 TH DEC. /2010. SD/- SD/- ( A.N. PAHUJA ) ( MU KUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBE R AHMEDABAD; DATED 13/ 12 /2010 T.C. NAIR, SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE. 2. THE DEPARTMENT. 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-IV, SURAT 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD 1. DATE OF DICTATION..10/12/2010 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 10/12/2010 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 13/12/10 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 13/12/10 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER