Kush Shaileshbhai Patel L/h of Late Shaileshbhai Chandubhai Patel, Ahmedabad V. The Income Tax Officer, Ward-9(4), Ahmedabad

MA 237/AHD/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5568 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-10-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 27-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR MUKESH JAIN
• Assessee Lawyers: PARIMAL B PARMAR
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) M.A. NO: 237/AHD/2018 (IN ITA NO. 724/AHD/2015) (ASSESSMENT YEAR: 2010-11) KUSH SHAILESHBHAI PATEL L/H OF LATE SHRI SHAILESHBHAI CHANDUBHAI PATEL, 4, SAMTA PARK BUNGALOWS, NR. BIDIWALA PARK, JODHPUR CHAR RASTA, SATELLITE ROAD, AHMEDABAD V/S THE ITO, WARD-9(4), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: ABFPP2970A APPELLANT BY : SHRI PARIMAL B. PARMAR, AR RESPONDENT BY : DR. MUKESH JAIN, SR. D.R. ( )/ ORDER DATE OF HEARING : 18 -10-201 9 DATE OF PRONOUNCEMENT : 25-10-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THIS MISC. APPLICATION HAS BEEN FILED ON BEHALF OF THE ASSESSEE FOR RECALLING THE ORDER DATED 29.05.2017 STATING THAT ON THE DATE OF HEARING I.E. ON 25.09.2017. M.A. NO 237/ AHD/2018 . A.Y. 2010-11 2 NONE APPEARED AND IN THE ABSENCE OF ASSESSEE/A.R. T RIBUNAL PASSED ORDER ON MERIT AND DELIVERED ON 29.05.2017. 2. THE ASSESSEE MOVED AN APPLICATION U/S. 254(2) O N 27.08.2018. WHEN BENCH ASKED FOR THE DELAY IN FILING OF MISC. APPLICATION, LD. A.R. STATED THAT THEY HAVE RECEIVED ORDER ON 25.07.2018. THEREFORE, THIS MISC. APPLICATION WAS FILED AFTER 15 MONTHS FROM THE DATE OF PRONOUNCEMENT OF THE ORD ER. THE BENCH BEFORE PASSING ORDER ON 29.05.2017 NOTICED THAT FIVE ADJOU RNMENTS WERE GIVEN TO THE ASSESSEE. FOUR ADJOURNMENTS WERE GIVEN AT THE REQUE ST OF THE LD. A.R. MATTER WAS HEARD ON 08.03.2017 AND PRIOR TO THAT MATTER WA S FIXED ON 21.12.2016 AND NOTICE WAS ALSO SENT BY THE ITAT. 3. AGAIN ON 08.03.2017, NONE APPEARED ON BEHALF O F THE ASSESSEE. THUS, TRIBUNAL HAD NO OPTION BUT TO PASS AN ORDER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. HENCE, ORDER WAS PASSED ON 29.05.2017 AN D COPY OF THE SAID ORDER WAS SENT TO THE ASSESSEE THROUGH REGISTERED POST ON 30.05.2017 AS WELL AS UPLOADED ON THE WEBSITE OF THE ITAT. 4. SECTION 254(2) CLEARLY MANDATE APPELLATE TRIBU NAL MAY AT ANY TIME WITHIN SIX MONTHS FROM THE END OF THE MONTH IN WHICH ORDER WAS PASSED, WITH A VIEW TO RECTIFYING ANY MISTAKE APPARENT FROM THE RECORD, AM END ANY ORDER PASSED BY IT UNDER SUB-SECTION (1) AND SHALL MAKE SUCH AMENDMENT , IF THE MISTAKE IS BROUGHT TO THE NOTICE BY THE ASSESSEE OR THE ASSESS ING OFFICER. 5. IN OUR CONSIDERED OPINION, ITAT PASSED ORDER O N MERIT BASED ON THE MATERIAL AVAILABLE ON RECORD AND ASSESSEE HAS FILED MISC. APPLICATION AFTER ELAPSING THE PERIOD OF ALMOST ONE YEAR THREE MONTHS . M.A. NO 237/ AHD/2018 . A.Y. 2010-11 3 6. THUS, IN THESE CIRCUMSTANCES, WE HOLD THERE IS NO ERROR IN THE ORDER PASSED BY THE ITAT AND THEREFORE MISC. APPLICATION FILED O N BEHALF OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 25 - 10- 2019 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 25/10/2019 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD