M/s. Vallabhbhai Dhanjibhai & Co., Bhavnagar V. The ACIT., Circle-1, Bhavnagar

MA 228/AHD/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8423 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 24-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Assessee Lawyers: BIREN SHAH
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/S. VALLABHBHAI DHANJIBHAI & CO. T/7 - 8, DARSHAN COMPLEX, NILAMBAUG, BHAVNAGAR PAN: AACFV2572J (APPELLANT) VS THE ACIT , CIRCLE - 1, BHAVNAGAR (RESPONDENT) REVENUE BY : S H RI L .P. JAIN , SR. D . R. ASSESSEE BY: SHRI BIREN SHAH , A.R. DATE OF HEARING : 15 - 11 - 2 019 DATE OF PRONOUNCEMENT : 09 - 01 - 2 020 / ORDER P ER : AMARJIT SINGH, AC COUNTANT MEMBER : - THIS MISCELLANEOUS APPLICATIO N IS ARISING OUT OF ITA NO. 2725/AHD/2017 ASSESSMENT YEAR 2013 - 14 VIDE ORDER DATED 08 - 05 - 2019 WHICH IS REPRODUCED AS UNDER: - KINDLY REFER TO THE ABOVE. 2 THE APPELLANT IS IN RECEIPT OF DISMISSAL ORDER DATE D 08 - 05 - 2019 ON 04 - 07 - 2019. IT APPEARS THAT THERE WAS NON - ATTENDANCE ON 06 - 05 - 2019[COPY ENCLOSED]. 3 THE APPELLANT WOULD LIKE TO STATE THAT CASE WAS FIXED FOR HEARING FIRST TIME ON 06 - 03 - 2019 FOR WHICH ADJOURNMENT APPLICATION WAS SENT BY SPEED POST AND IT WAS ADJOURNED. M.A. NO. 228 /AHD/2019 (IN I T A NO . 2725 / A HD/20 17 ) A SS ESSMENT YEAR 2013 - 14 M.A. NO. 228 /AHD/2019 ( I.T.A NO. 2725 /AHD/20 17) A.Y. 2013 - 14 PAGE NO M/S. VALLABHBHAI DHAN JIBHAI & CO. VS. ACIT 2 4 IT APPEARS THAT THE CASE WAS FIXED FOR HEARING ON 06 - 05 - 2019, HOWEVER APPELLANT COULD NOT ATTEND ON THE DATE OF HEARING DUE TO NON - RECEIPT OF NOTICE ISSUED FOR HEARING I.E. THERE WAS NO ANY COMMUNICATION FOR ATTENDANCE IN THIS REGARD. 5 IT IS THEREFORE REQUESTED TO YOUR HONOR THAT OUR CASE MAY BE RECALLED AND OPPORTUNITY OF BEING HEARD MAY KINDLY BE PROVIDED. 6 THE APPELLANT HAS PAID APPEAL FEES OF RS.50/ - ON 18 - 07 - 2019 VIDE BSR CODE - 0510136 CHALLAN NO.18005 [COPY ENCLOSED]. 2. WE HA VE HEARD RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. AFTER CONSIDERING THAT THE ASSESSEE COULD NOT ATTEND ON THE DATE OF HEARING DUE TO NON - RECEIPT OF NOTI CE ISSUED FOR HEARING , IT APPEARS THAT THERE WAS REASONABLE CAUSE FOR NOT MAKIN G COMPLIANCE ON THE DATE OF HEARING. THEREFORE, WE RECALL THE ORDER OF THE ITAT DATED 08 - 05 - 2019 AND THE MISCELLANEOUS APPLICATION IS ALLOWED. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ON 2 2 ND JANUARY, 2020 . AS BOTH THE PARTIES HAVE BEEN INFORMED THE D ATE OF HEARING, NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 09 - 01 - 20 20 SD/ - SD / - ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 09 /01/2020 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABA D 6. GUARD FILE. M.A. NO. 228 /AHD/2019 ( I.T.A NO. 2725 /AHD/20 17) A.Y. 2013 - 14 PAGE NO M/S. VALLABHBHAI DHAN JIBHAI & CO. VS. ACIT 3 BY ORDER/ , / ,