Shri Harishkumar C. Madhu, Ahmedabad V. The Income Tax Officer, Ward-10(2), Ahmedabad

MA 222/AHD/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5367 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 09-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND MS MADHUMITA ROY , JUDICIAL MEMBER M.A NO.222 /AHD/2019 IN ./ ITA NO. 798 / AHD/ 2017 / ASSTT. YEAR: 2009 - 2010 SHRI HARISHKUMAR C. MADHU , C/2 , JALDARSHAN FLAT, OPPOSITE NATRAJ CINEMA , ASHRAM ROAD , AHMEDABAD. PAN NO. ABEPM2735M VS INCOME TAX OFFICER , WARD - 10(2 ) , AHMEDABAD . (APPLICANT) (RESPONENT) ASSESSEE BY : SHRI JIMI PATEL , A.R. REVENUE BY : SHRI VINOD TANWANI , SR.DR / DATE OF HEARING : 02 / 08 /201 9 / DATE OF PRONOUNCEMENT: 20 / 08 /201 9 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER DATED 11/12/2018 PASSED BY THE CO - ORDINATE BENCH, IN ITA NO. 798 /AHD /2017 FOR ASST. YEAR 20 09 - 201 0 . 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE HAS SUBMITTED AS FOLLOWS: 1. THE APPLICANT IS IN RECEIPT OF THE ORDER D ATED 11.12.2018, WHICH WAS RECEIVED BY HIM ON 14.02.2019. THE HON'BLE BENCH BY THE SAID ORDER HAS DISMISSED THE APPEAL FILED BY THE APPLICANT IN LIMINE AS THERE WAS NO APPEARANCE ON BEHALF OF M.A NO.222 /AHD/2019 IN ITA NO.798 /AHD/2017 A.Y.20 09 - 1 0 . 2 THE APPLICA NT AND IT WAS P RESUMED THAT THE APPLICANT IS NOT SERIOUS IN PURSUING THE APPEAL F ILED. 2. THE APPLICANT HUMBLY SUBMITS THAT HE IS VERY SERIOUS ABOUT PURSUING THE HEARING OF THE APPEAL AND WOULD PRAY THAT THE APPEAL FILED BY HIM, WHICH IS DISMISSED IN LIMINE, MAY KINDLY BE RECALLED IN THE INTEREST OF JUSTICE BECAUSE HE COULD NOT APPEAR FOR BONA FIDE REASONS, WHICH ARE MENTIONED HEREIN BELOW. 3. THE APPLICANT HAS BEEN SUFFERING FROM MULTIPLE HEALTH PROBLEMS AND HAS BEEN UNDERGOING TREATMENT FOR CANCER. THE NOTICE FOR HEARING WA S RECEIVED BY THE APPLICANT BUT BECAUSE OF HIS ILL - HEALTH HE COULD NOT INFORM HIS AUTHORIZED REPRESENTATIVE ABOUT THE NOTICE AND IN THIS FACT CIRCUMSTANCES, NO ONE APPEARED ON HIS BEHALF ON THE DATE OF HEARING OF THE ABOVE MENTIONED APPEAL. THE PROOF OF T HE APPLICATION UNDERGOING DIFFERENT TREATMENTS FOR HIS ILL - HEALTH IS ATTACHED HEREWITH FOR READY REFERENCE. IT IN THESE CIRCUMSTANCES THAT THE APPLICANT MISSED OUT ON INFORMING HIS REPRESENTATIVE ABOUT THE DATE OF HEARING. 4. THE APPLICANT HUMBLY PRAYS THAT THERE WAS NO MALA FIDE INTENTION ON HIS PART IN NOT APPEARING |AND PURSUING HIS - APPEAL AND HE PROMISES THAT HE WILL BE REPRESENTING HIS APPEAL ON THE NEXT DATE OF HEARING IF THE HON'BLE TRIBUNAL IS PLEASED TO RESTORE AND RECALL THE ORDER DATED 11.12.2018 I N ITA NO.798/AHD/2017 FOR ASST. YEAR 2009 - 10. 5. THE APPLICANT, THEREFORE, HUMBLY PRAYS THAT THE ABOVE MENTIONED WAS THE REASONABLE CAUSE FOR HIS NOT BEING IN A POSITION TO REPRESENT THE APPEAL HEARING ON THE GIVEN DATE. 6. THE BONA FIDES OF THE APPLICANT NOT BEING IN DOUBT, THIS MATTER MAY KINDLY BE RESTORED AND A FRESH DATE OF HEARING MAY KINDLY BE FIXED, FOR WHICH ACT OF KINDNESS, THE APPLICANT WILL BE EVER GRATEFUL. THE APPLICANT ASSURES THAT SUCH MISTAKE OR LAPSE ON HIS PART WOULD NEVER OCCUR AGAIN IN THE FUTURE. 3. ON THE OTHER HAND, THE LD. DR RAISED NO OBJECTION IF THE MATTER IS RECALLED AND FIX FOR FRESH HEARING AS PER THE PROVISIONS OF LAW. 4 . WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. 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 ASSESSEE S FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER DATED 11/12 / 2018 OF THE ITAT AHMEDABAD SMC BENCH PASSED IN ITA NO.798 /AHD/2017 FOR ASST. YEAR M.A NO.222 /AHD/2019 IN ITA NO.798 /AHD/2017 A.Y.20 09 - 1 0 . 3 20 09 - 10 . ACCORDINGLY, T HE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 22 / 10 /2019. AS THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, THE R EQUIREMENT FOR ISSUING THE SEPARATE NOTICE IS DISPENSED WITH. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 20 / 08 / 201 9 AT AHMEDABAD. - SD - ( MS . MADHUMITA ROY ) JUDICIAL MEMBER - SD - ( WASEEM AHMED ) ACCOUNTANT MEMBER (TRUE COPY) AHMEDABAD; DATED 20 / 08 / 201 9 MANISH