Shree Mahuva Nagrik Sahakari Bank Ltd., Mahuva V. The ACIT, Circle-2, Bhavnagar

MA 224/AHD/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5586 (ITAT-AHMEDABAD)
• Duration Of Justice: 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 09-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RIDDHI T SHAH
• Keywords: Reasonable cause

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 224/AHD/2019-AY 2012- 13 ( IN I.T.A. NO. 159/AHD/2016-AY 2012-13 ) SHREE MAHUVA NAGRIK SAHAKARI BANK LTD. BAJRANGDAS BAPA CHOWK, VASITALAV, MAHUVA - 364290 / VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE - 2, BHAVNAGAR / / PAN/GIR NO. : AABAM1326K ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : RIDDHI T. SHAH, A.R. / RESPONDENT BY : SHRI MUDIT NAGPAL, SR.D.R. / DATE OF HEARING 02/08/2019 !'# / DATE OF PRONOUNCEMENT 02/08/2019 / 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 17.01.2019 PASSED BY THE TRIBUNAL UNDER S.254(1) OF THE ACT WHEREBY THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE FOR WANT OF PROSECUTION OF ITS APPEAL FILED BY ASSESSEE. M.A. NO. 224/AHD/19 [SHREE MAHUVA NAGRIK SAHAKARI BANK LTD. VS. ACIT] A.Y. 2012-13 - 2 - 2. 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE L EARNED AR FOR THE ASSESSEE VIDE ITS MISCELLANEOUS APPLICATION CON TENDED AS UNDER: (I) IN ABOVE-REFERRED MATTER, THE HON'BLE TRIBUNAL PASSED AN ORDER DATED 17-01-2019. (II) IN THE SAID ORDER, THE APPEAL HAS BEEN DISMIS SED RELYING UPON THE DECISIONS OF CIT VS MULTIPLAN INDIA (PVT.) LTD 38 (TO 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT 22 3 ITR 480 (M.P.) AS NOBODY APPEARED ON BEHALF OF ASSESSEE ON THE DATE OF HEARING 17-01-2019. (III) HOWEVER, THE APPLICANT SUBMITS THAT THE ORDE R RESTORING PREVIOUS MISCELLANEOUS APPLICATION OF THE APPLICANT FIXING DATE OF HEARING ON 17-01-2019 WAS RECEIVED ON 21-01-2019 BY THE APPLICANT. IN THE SAID ORDER, IT WAS MENTIONED THAT NO SEPARATE NOTICE INTIMATING THE DATE OF HEARING SHALL BE SERV ED UPON THE ASSESSEE. THEREFORE, SINCE THE ORDER MENTIONING THE DATE OF HEARING WAS RECEIVED BY THE APPLICANT AFTER THE DAT E OF HEARING, THE APPLICANT OR ITS AUTHORIZED REPRESENTA TIVE COULD NOT ATTEND THE HEARING ON THE SAID DATE. EVIDENCE R EGARDING RECEIPT OF ORDER ON 21-01-2019 IS ENCLOSED HEREWITH . (IV) THUS, THE APPLICANT BEING UNAWARE OF THE FI XATION OF DATE OF HEARING AND BRING SITUATED IN A SMALL TOWN, THERE W AS SUFFICIENT CAUSE FOR NON-ATTENDANCE ON PART OF THE APPELLANT. HENCE, THE APPLICANT DESIRING TO PROSECUTE THE MATT ER FURTHER HUMBLY REQUESTS THE HON'BLE TRIBUNAL THAT THE ABOVE MATTER MAY KINDLY BE RESTORED AND A FRESH DATE OF HEARING MAY KINDLY BE GRANTED. (V) THE IMPUGNED ORDER WAS PASSED ON 17-01-2019 A ND HENCE THE PRESENT APPLICATION IS FILED WITHIN STATUTORY TIME LIMIT. 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 ORDER OF THE ITAT AHMEDABAD BENCH 'SMC' PASSED IN ITA NO. 159/AH D/2016 DATED 17/01/2019 (SUPRA) AND DIRECT THE REGISTRY TO FIX T HE APPEAL FOR FRESH HEARING ON 01/10/2019 IN CONSULTATION WITH BOTH THE SIDES PRESENT. M.A. NO. 224/AHD/19 [SHREE MAHUVA NAGRIK SAHAKARI BANK LTD. VS. ACIT] A.Y. 2012-13 - 3 - THEREFORE, FORMAL NOTICE OF HEARING IS DISPENSED WI TH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (MAHAVIR PRASAD) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 02/08/2019 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 IS PRONOUNCED IN THE OPEN COURT ON 02/ 08/2019