Kalpesh Ganpatlal Patel, Ahmedabad V. The Income Tax Officer, Ward-2(2)(2), Ahmedabad

MA 245/AHD/2019

AI Insights

The case involves Kalpesh Ganpatlal Patel, the assessee, who filed a Miscellaneous Application seeking to recall an ex-parte order of the ITAT dated 28/03/2019. The original appeal was dismissed due to the non-appearance of the assessee. The assessee claimed that the notice for the hearing was received but was not forwarded to his advocate due to an oversight. The Tribunal considered the circumstances and the affidavit provided by the assessee, which explained the reasons for the non-appearance. The Departmental Representative did not object to the recall of the order and re-fixing of the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134530 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 05-01-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 02-09-2019
• Other Referred Cases: CIT vs. Multiplan India (P) Ltd. 38 ITD 320 (Del)
• Laws Referred To: CIT vs. Multiplan India (P) Ltd. 38 ITD 320 (Del)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

आयकर अपीलीय अिधकरण, अहमदाबाद ᭠यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER M.A No.245/Ahd/2019 In आयकर अपील सं./In ITA No. 1426/Ahd/2017 िनधाᭅरण वषᭅ/Asstt. Year: 2009-2010 Kalpesh Ganpatlal Patel, 222, Platinum Plaza, Opp. Judges Bunglow Road, Bodakev, Ahmedabad-380015. PAN: AEHPP5719E Vs. I.T.O, Ward-2(2)(2), Ahmedabad. (Applicant) (Respondent) Assessee by : Shri Palak Pavagadh, A.R Revenue by : Shri Urjit Shah, Sr. D.R. सुनवाई कᳱ तारीख/Date of Hearing : 06/01/2023 घोषणा कᳱ तारीख /Date of Pronouncement: 11/01/2023 PER WASEEM AHMED, ACCOUNTANT MEMBER: By way of this Miscellaneous application, the Applicant assesse seek to recall the order of the Tribunal dated 28/03/2019 which was dismissed due to non- appearance on the date of hearing by applying the order of ITAT Delhi Bench in the case of CIT vs. Multiplan India (P) Ltd. 38 ITD 320 (Del). M.A No.245/AHD/2019 In ITA No.1426/Ahd/2017 Asstt. Year 2009-10 2 2. The assessee in the Misc. Application has submitted that the notice issued by the Hon’ble ITAT regarding fixation of date of hearing on 28/03/2019 was received. However, due to oversight and inadvertent mistake, the assessee forgot to forward the notice to his concerned advocate. The assessee has also filed an affidavit dated 23/08/2021 explaining the reasons for not attending the hearing and prayed to recall the order. The relevant part of the miscellaneous application reads as under: In the Appellate Order, it has been mentioned that though the notice has been served on the assessee, neither anyone appeared on behalf of the assessee not any application for adjournment was filed. In this connection, it is submitted that the notice of hearing was received. However, due to oversight and inadvertent mistake, the assesse forgot to forward the said notice to the concerned Advocate. The most respectfully submits that hearing of the appeal could not be attended for the reasons stated above. The appellant has not desire to give up the appeal and ex-parte decision of the appeal would cause grave and irreparable injury to the appellant. It is respectfully submitted that in the facts and circumstances of the case, the ex- parte order deciding the appeal may kindly be recalled and the appeal may kindly be re-fixed for hearing to give one more opportunity to the appellant to represent its case. It is respectfully submitted that in the larger interest of justice the Hon’ble tribunal be please to accept the prayer of the appellant and rehear the matter. 3. The ld. DR raised no objection if the matter is recalled and fixed for fresh adjudication. 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 28/03/2019 of the ITAT, Ahmedabad Bench passed in ITA No. 1426/Ahd/2017 for Asst. Year 2009-10. Accordingly, the Registry is directed to fix the appeal for hearing on 02/02/2023. As the date of hearing was pronounced in the open court, the requirement for issuing the separate notice is dispensed with. M.A No.245/AHD/2019 In ITA No.1426/Ahd/2017 Asstt. Year 2009-10 3 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the Court on 11/01/2023 at Ahmedabad. Sd/- Sd/- (SUCHITRA KAMBLE) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (True Copy) Ahmedabad; Dated 11/01/2023 Manish