M/s. Jalaram Investment, Kheda V. The ITO, Ward-3, Nadiad

MA 219/AHD/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5754 (ITAT-AHMEDABAD)
• Duration Of Justice: 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 08-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MISC. APPLICATION NO.219/AHD/2019 IN ./ ITA NO. 2508/AHD/2017 / ASSESSMENT YEAR: 2010-11 M/S.JALARAM INVESTMENT OPP: JAIN TEMPLE GAYATRI NAGAR, WANAKBORI TAL. THASRA, DIST. KHEDA PAN : AAEFJ 9906 E VS ITO, WARD-3 NADIAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI MEHUL TALERA, AR REVENUE BY : SHRI S.K. DEV, SR.DR / DATE OF HEARING : 02/08/2019 /DATE OF PRONOUNCEMENT : 7/ 08/2019 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : PRESENT MISC. APPLICATION IS DIRECTED AT THE INSTANCE OF THE ASSE SSEE SEEKING RECALL OF EX PARTE ORDER OF THE TRIBUNAL DATED 14.3.2019 PASSED IN ITA NO.2508/AHD/2017. 2. THE ASSESSEE INTER ALIA PLEADED IN THE APPLICATI ON AS UNDER: 4. THE APPLICANT SUBMITS WITH GREATEST RESPECT THA T THE TAX CONSULTANT OF THE APPLICANT-SH. UPENDRA K SHAH CA OF ANAND HAD SE NT THE SAID NOTICE THROUGH HIS E-MAIL ON 25.02.2019 TO THE OFFICE OF S H. S N DIVETIA ADVOCATE TO APPEAR AND ARGUE IN THIS APPEAL. BUT, U NFORTUNATELY, THE OFFICE STAFF-SH. ALKESH PRAJAPATI OF THE SAID TAX C ONSULTANT FORGOT TO MAKE MA NO.188/AHD/2019 - 2 - NOTING OF THIS NOTICE IN THE OFFICE APPOINTMENT DIA RY OR EVEN TO TAKE PRINT OUT OF IT. THEREFORE, THERE COULD NOT BE ANY APPEAR ANCE ON THE DATE OF HEARING. THE COPY OF E-MAIL SENT BY SH. UPENDRA SHA H IS ENCLOSED HEREWITH. IT WAS A GENUINE AND BONAFIDE LAPSE ON T HE PART OF THE SAID OFFICE CLERK. 3. AFTER HEARING BOTH THE SIDES, WE ARE CONVINCED T HAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE DUE TO WHICH THE ASSESSEES REPRESENTATIVE COULD NOT APPEAR BEFORE THE TRIBUNAL AT THE TIME OF LAST HEARING. THEREFORE, IN THE INTEREST OF JUSTICE, OR DER OF THE TRIBUNAL DATED 14.3.2019 IS HEREBY RECALLED AND RESTORED THE APPEA L TO ITS ORIGINAL NUMBER. REGISTRY IS DIRECTED TO LIST THE APPEAL FO R HEARING ON 21ST OCTOBER, 2019. NOTICE BE ISSUED TO BOTH THE PARTIE S. 4. IN THE RESULT, MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 7 TH AUGUST, 2019. SD/- SD/- (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER