Shri Satish Jagubhai Patel, Surat V. The Income Tax Officer, Ward-6(4), Surat

MA 22/AHD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4171 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 24-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KARAN SANGHANI
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTNT MEMBER MA NO.22/AHD/2016 (IN ./ IN I.T.A. NO.2944/AHD/2015 ( / ASSESSMENT YEAR : 2008-09 ) SHRI SATISH JAGUBHAI PATEL AT &POST : SANIYA KANDE TALUKA: CHORYASI DISTRICT : SURAT / VS. THE ITO WARD-6(4) SURAT ./ ./ PAN/GIR NO. AOWPP 0921 K ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI KARAN SANGHANI, AR / RESPONDENT BY : SHRI JAMES KURIAN, SR.DR / DATE OF HEARING 06/05/2016 !'# / DATE OF PRONOUNCEMENT 10/05/2016 / O R D E R PER SHRI SHAILENDRA KUMAR YADAV,JUDICIAL MEMBER: BY THIS MISCELLANEOUS APPLICATION FILED ON 24/02/20 16, THE ASSESSEE HAS REQUESTED FOR RECALLING THE ORDER DATE D 29/12/2015 PASSED BY THE ITAT SMC BENCH AHMEDABAD IN ITA NO.2944/AHD/2 015 FOR AY 2008-09. IN THE MISCELLANEOUS APPLICATION, THE ASS ESSEE HAS SUBMITTED AS UNDER:- 2. I HUMBLY SUBMIT THAT THE NOTICE OF HEARIN G WAS DULY SERVED UPON ME. THIS HON'BLE TRIBUNAL UNDER ORDER DATED 29.12.2 015 WAS PLEASED TO MA NO.22/AHD/2016 (IN ITA NO.2944/AHD/2015) SHRI SAISH JAGUBHAI PATEL VS. ITO ASST.YEAR 2008-09 - 2 - DISMISS THE APPEAL IN LIMINE FOR NOT APPEARING ON T HE DATE OF HEARING. A COPY OF THE ORDER DATED 29.12.2015 IS ANNEXED HERET O AND MARKED AS ANNEXURE-A. 3. THIS APPLICATION IS FILED PRAYING HEREIN T O RECALL THE ORDER DATED 29.12.2015 AND TO RESTORE THE ABOVE REFERRED APPEAL ON THE GROUNDS STATED HEREINAFTER. 4. I HUMBLY SUBMIT THAT AT THE RELEVANT TIME WHEN THE NOTICE WAS SERVED, I WAS PREOCCUPIED WITH MARRIAGE FUNCTIONS I N THE FAMILY. I HUMBLY SUBMIT THAT THE NOTICE WAS HANDED OVER IN GOOD FAIT H TO MY RELATIVE TO PERSONALLY DELIVER IT TO THE AUTHORIZED REPRESENTAT IVE BASED IN AHMEDABAD FOR TAKING APPROPRIATE STEPS. I FURTHER SUBMIT THAT I AM STAYING IN A VILLAGE SITUATED IN TALUKA: CHORYASI AND THAT I AM NOT AWAR E OF THE CONTENTS OF THE NOTICE AS THE NOTICE WAS HANDED OVER WITHOUT OPENIN G IT. 5. I HUMBLY SUBMIT THAT THE FACTUM OF THE NEX T DATE OF HEARING OF THE APPEAL BEING FIXED ON 16.12.2015 CAME WITHIN MY KNO WLEDGE ONLY WHEN THE ORDER DATED 29.12.2015 WAS SERVED UPON ME ON 30 .01.2016. THEREAFTER, UPON ENQUIRY BEING MADE FROM MY RELATIVE REGARDING THE NOTICE TO BE HANDED OVER TO THE AUTHORISED REPRESENTATIVE, IT WA S FOUND THAT THE CONCERNED RELATIVE MISPLACED IT INADVERTENTLY. 6. IN VIEW OF THE ABOVE STATED BONAFIDE AND GENUINE REASONS, THE AUTHORISED REPRESENTATIVE COULD NOT APPEAR ON THE FIRST DATE OF HEARING. I HUMBLY SUBMIT THAT I HAVE NEVER ABANDONED THE CAUSE AND HAVE SHOWN REASONABLE CAUSE FOR NON APPEARANCE. 7. I HUMBLY SUBMIT THAT DELAY, IF ANY, IN PREF ERRING THIS APPLICATION MAY BE CONDONED IN THE INTEREST OF JUSTICE. 8. IN VIEW OF THE ABOVE, THE APPLICANT HUMBLY PRAYS : (A) THAT THIS HON'BLE TRIBUNAL MAY BE PLEASED TO RECALL THE ORDER DATED 29.12.2015 RENDERED HI ITA NO. 2944/AHD/2015 AND FU RTHER BE PLEASED TO RESTORE THE ITA NO. 2944/AHD/2015 AND HEAR THE APPEAL ON MERITS; MA NO.22/AHD/2016 (IN ITA NO.2944/AHD/2015) SHRI SAISH JAGUBHAI PATEL VS. ITO ASST.YEAR 2008-09 - 3 - (B) THIS HON'BLE TRIBUNAL MAY BE PLEASED TO GRAN T ANY OTHER AND FURTHER RELIEF/S WHICH MAY BE DEEMED JUST AND FIT IN THE IN TEREST OF JUSTICE. 2. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSION OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSES SEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR B EFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE ALLOW THE MISCELL ANEOUS APPLICATION FILED BY THE ASSESSEE AND WE RECALL THE ORDER OF TH E ITAT SMC BENCH AHMEDABAD PASSED IN ITA NO.2944/AHD/2015 DATED 29/1 2/2015. THEREFORE, WE DIRECT THE REGISTRY TO FIX THE ASSESS EES APPEAL FOR HEARING ON 18 TH AUGUST-2016. BOTH THE PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING WAS DISPENSED WITH THE CONSENT OF BOTH THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. SD/- SD/- ( MANISH BORAD ) ( SHAILENDRA KUMAR YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER ORDER PRONOUNCED IN THE COURT ON 10 MAY, 2016 AT AHMEDABAD. AHMEDABAD; DATED 10 / 05 /2016 &.., .(../ T.C. NAIR, SR. PS MA NO.22/AHD/2016 (IN ITA NO.2944/AHD/2015) SHRI SAISH JAGUBHAI PATEL VS. ITO ASST.YEAR 2008-09 - 4 - !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-I, SURAT 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 6.5.16 (COVERED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER .. 6.5.16 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 10.5.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 10.5.16 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER