Arvindbhai Babubhai Patel (HUF), , Vadodara V. ITO Wrad-1 (2)(4), Vadodara

MA 242/AHD/2019

• Counselvise Citation: [2019] 114 COUNSELVISE.COM (IT) 2193 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 19-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NK GOEL
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER MA NO.242/AHD/2019 (IN ./IN ITA NO.1908/AHD/2017) [ / ASSESSMENT YEAR : 2012-13] ARVINDBHAI BABUBHAI PATEL (HUF) A-3/122, ASSOCIATED SOCIETY OLD PADRA ROAD VADODARA 390 015 / VS. THE ITO WARD-1(2)(4) VADODARA ./ ./ PAN/GIR NO. : AAGHA 3988 K ( / APPLICANT ) .. ( / RESPONDENT ) / APPLICANT BY : SHRI MANISH J. SHAH, AR / RESPONDENT BY : SHRI N.K. GOEL, SR.DR / DATE OF HEARING 04/10/2019 !'# / DATE OF PRONOUNCEMENT 19/11/2019 / O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE ON 19/08/2019 (ARISING OUT OF ITA NO.1908/AHD/2017 FOR AY 2012-13) IN RESPECT OF THE ORDER DATED 12/07/2019 PASSED BY THE ITAT SMC BENCH, AHMEDABAD FOR SEEKING RECALLING OF THE TRIBUNALS O RDER, WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PR OSECUTION. MA NO.242/AHD/2019 (IN ITA NO.1908/AHD/2017) ARVINDBHAI BABUBHAI PATEL-HUF VS.ITO ASS T.YEAR 2012-13 - 2 - 2. THE ASSESSEE HAS REPORTED THAT IN THE ADVOCAT ES OFFICE RECORD ASSESSEES NAME WAS MENTIONED AS ARVINDBHAI A.PAT EL HUF WHILE ASSESSEE-HUFS NAME AS PER THE APPEAL FILED WAS AR VINDBHAI BABUBHAI PATEL (HUF). BECAUSE OF MISTAKE IN RECORDING THE NAME IN THE RECORD OF THE ADVOCATE AS ABOVE, THE ADVOCATE INADVERTENTLY COULD NOT APPEAR FOR HEARING ON 09/07/2019. THEREFORE, THE APPLICANT PR AYS THAT THERE WAS NO MALA FIDE INTENTION ON HIS PART IN NOT APPEARING AN D PURSUING HIS APPEAL AND HE PROMISES THAT HE WILL BE REPRESENTING HIS AP PEAL ON THE NEXT DATE OF HEARING IF THE HONBLE TRIBUNAL IS PLEASED TO RE STORE AND RECALL THE ORDER DATED 12/07/2019 IN ITA NO.1908/AHD/2017 FOR AY 2012-13. 3. WE HAVE HEARD THE PARTIES. 4. 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 RECALL THE EX-PARTE ORDER OF THE ITAT BENCH SMC AHMEDABAD PASSED IN ITA NO.1908/AHD/201 7 DATED 12/07/2019 AND DIRECT THE REGISTRY TO FIX THE HEARI NG OF THE ASSESSEES APPEAL ON 18/12/2019. BOTH PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING WAS DISPENSED WITH THE CONSENT OF BOTH PARTIES. MA NO.242/AHD/2019 (IN ITA NO.1908/AHD/2017) ARVINDBHAI BABUBHAI PATEL-HUF VS.ITO ASS T.YEAR 2012-13 - 3 - 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 19/11/2019 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 19 /11/2019 &.., .(.. / T.C. NAIR, SR. PS !'#' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-5, VADODARA 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION 07/11/2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 08/11/2019/19.11.2019 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.19.11.19 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19.11.19 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