Shri Girishkumar Ramniklal Doshi, Surendranagar V. The Income Tax Officer, Ward-2, Surendranagar

MA 214/AHD/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8378 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 01-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NAVIN KUMAR MISHRA
• Keywords: Reasonable cause

Judgement Text

, D IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO. 214/AHD/2019-AY 2011- 12 ( IN I.T.A. NO. 1113/AHD/2017-AY 2011-12 ) SHRI GIRISHKUMAR RAMNIKLAL DOSHI PROP. OF DOSHI DHIRAJLAL NANCHAND MEENA BAZAR, MEHTA MARKET, SURENDRANAGAR / VS. INCOME TAX OFFICER WARD 2, SURENDRANAGAR / / PAN/GIR NO. : ABLPD2297E ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI NAVIN KUMAR MISHRA, A.R. / RESPONDENT BY : SHRI SATISH SOLANKI, SR.D.R. / DATE OF HEARING 04/10/2019 !'# / DATE OF PRONOUNCEMENT 09/10/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECALL OF EX PARTE ORDER DATED 12.03.2019 PASSED BY THE TRIBUNAL UNDER S.254(1) OF THE ACT WH EREBY THE APPEAL OF THE ASSESSEE DISMISSED IN LIMINE FOR WANT OF PROSECUTION OF ITS APPEAL FILED BY ASSESSEE. M.A. NO. 214/AHD/19 [SHRI GIRISHKUMAR R. DOSHI VS. ITO] A.Y. 2011-12 - 2 - 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE VIDE ITS MISCELLANEOUS APPLICATION CONTEND ED AS UNDER: 1. THE AFORESAID MATTER WAS HEARD BY THE HON'BLE AHMEDABAD BENCH 'D' ON 08-03-2019. THE HON'BLE BENCH VIDE ITS ORDER DATED 12-03- 2019 HAS PASSED THE ORDER. (ANNEXURE 1) 2. SINCE NO ONE APPEARED BEFORE THE BENCH ON THE S AID DATE, THE APPEAL WAS DISMISSED FOR NON-APPEARANCE OF APPELLAN T. 3. THE NOTICE OF HEARING AND THE ORDER OF HON'BLE B ENCH HAS BEEN SERVED TO AND RECEIVED AT SURENDRANAGAR ADDRESS OF THE APPELLANT. 4. YOUR APPLICANT HAS PHYSICALLY RECEIVED ON HAND THE AFORESAID ORDER ON 19-06-2019 ON ACCOUNT OF CIRCUMSTANCES AS NARRAT ED HEREAFTER. 5. YOUR APPLICANT SUBMITS THAT THE APPELLANT EXPI RED ON 12-12-2018 AND PRIOR TO THAT HE REMAINED ON DEATH BED SINCE MA Y 2017. (ANNEXURE 2&3) 6. THE FAMILY MEMBERS OF APPELLANT HAD SHIFTED THEI R RESIDENCE AT AHMEDABAD ON ACCOUNT OF PROVIDING BETTER HEALTH TRE ATMENT OF APPELLANT. 7. FURTHER TO THIS, THE NOTICE FOR HEARING WAS NO T SERVED ON THE ADDRESS MENTIONED IN FORM NO. 36 AND THEREFORE, IT COULD NOT REACH THE FAMILY, MEMBERS OF THE DECEASED APPELLANT IN TI ME. (ANNEXURE 4) 8. THE NOTICE WAS SERVED AT THE ADDRESS MENTIONED I N THE ASSESSMENT ORDER OF THE DECEASED APPELLANT AT SURENDRANAGAR WH ERE AN PAST OFFICE STAFF WHO WAS INSTRUCTED TO COLLECT THE POST , ETC. RECEIVED THE SAME AND KEPT IT ASIDE WITHOUT UNDERSTANDING THE SI GNIFICANT OF IT AND NEVER INFORMED APPLICANT OR ANY OF THE FAMILY M EMBERS UNTIL MAKING THE INQUIRY AT THE SURENDRANAGAR ADDRESS WIT H HIM ON RECEIPT OF THE ANY POST FROM INCOME TAX DEPARTMENT OR THE HON'BLE BENCH. THE AFFIDAVIT OF THE SAID PERSON IS ENCLOSED HEREWITH. (ANNEXURE 5) 9. UNDER THESE CIRCUMSTANCES, BEING UNAWARE OF ANY NOTICE OF HEARING, APPLICANT WAS NOT ABLE TO APPEAR FOR THE HEARING ON THE GIVEN DATE BEFORE THE HONBLE BENCH. 10. THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE OF APPLICANT LOOKING TO ABOVE FACTS AND CIRCUMSTANCES. . 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED THAT THE REASONABLE CAUSE FOR EXISTED FOR FAILURE ON THE PART OF THE ASSESSEE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORD ER OF THE ITAT AHMEDABAD BENCH 'D' PASSED IN ITA NO. 1113/AHD/2017 DATED 12/03/2019 M.A. NO. 214/AHD/19 [SHRI GIRISHKUMAR R. DOSHI VS. ITO] A.Y. 2011-12 - 3 - (SUPRA) AND DIRECT THE REGISTRY TO FIX THE APPEAL F OR FRESH HEARING ON 18/11/2019 IN CONSULTATION WITH BOTH THE SIDES PRESENT. THERE FORE, FORMAL NOTICE OF HEARING IS DISPENSED WITH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (RAJPAL YADAV) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 09/10/2019 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 09/10/2019