Rajendra Hariprasad Jani, Vadodara V. The Income Tax Officer, Ward-8(1), Baroda

MA 260/AHD/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9623 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 01-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SHARMA
• Keywords: Rectification of order; Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED , ACCOUNTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER M.A NO.260 /AHD/2018 IN ./ ITA NO. 1439 / AHD/ 2016 / ASSTT. YEAR: 2009 - 2010 RAJENDRA HARIPRASAD JANI, 37, JALARAMDHAM SOCIETY , GIDC ROAD, MANJALPUR , VADODARA PAN NO.ACAPJ0043Q VS INCOME TAX OFFICER , WARD - 8(1) , VADODARA . (APPLICANT) (RESPONENT) ASSESSEE BY : WRITTEN SUBMISSION REVENUE BY : SHRI VIKRAM SHARMA , SR.DR / DATE OF HEARING : 07 / 12 /201 8 / DATE OF PRONOUNCEMENT: 11 / 12 /201 8 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE APPLICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 04/04/2018 PASSED BY THE CO - ORDINATE BENCH, IN ITA NO. 1439/AHD/2016 FOR ASST. YEAR 20 09 - 201 0 . 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE HAS S UBMITTED AS FOLLOWS: 1. THE ABOVE APPEAL WAS DISPOSED BY HONOURABLE TRIBUNAL BY ITS ORDER DATED 04/04/2018. THE APPLICANT ABOVE NAMED BEG TO M.A NO.260 /AHD/2018 IN ITA NO.1439/AHD/2016 A.Y.20 0 9 - 1 0 . 2 PRESENT THIS APPLICATION FOR RECTIFICATION OF MISTAKE WHICH IS APPARENT FROM THE RECORD IN THE SAID ORDER. 2. AS PER THE SAID ORDER DATED 04/04/2018, ON THE DATE OF HEARING I.E. ON 03.04.2018, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE FIXING THE DATE OF HEARING WAS SERVED ON THE ASSE SSEE, WHICH INDICATES THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL....' 3. THE APPLICANT MOST RESPECTFULLY SUBMITS THAT FIRST HEARING OF THE MATTER WAS FIXED ON 05.09.2017 AND VIDE LETTER DATED 01.09.2017, ASSESSEE HAD SENT THE WRITTEN SU BMISSION THROUGH SPEED POST VIDE ACKNOWLEDGEMENT NO.EG427838160IN DATED 01.09.2017 AND THE SAME WAS DELIVERED ON 04.09.2017. BUT, THE SAME IS NOT CONSIDERED BY THE HONOURABLE TRIBUNAL. COPY OF THE ACKNOWLEDGEMENT OF SPEED POST AS WELL AS ONLINE REPLY FROM INDIA POST ARE ENCLOSED FOR READY REFERENCE AT ANNE XURE 1. IT IS RESPECTFULLY SUBMITTED THAT THIS IS A MISTAKE APPARENT FROM THE RECORD. 4. IT IS RESPECTFULLY SUBMITTED THAT THE TRIBUNAL MAY BE PLEASED TO RESTORE THE APPEAL FILED BY THE APPLICANT, WHICH T HE APPLICANT SINCERELY WANTS TO CONDUCT. 5. THE BONA FIDE OF THE APPLICANT NOT BEING IN DOUBT, THIS MATTER MAY KINDLY BE RESTORED, AND A FRESH DATE OF HEARING MAY KINDLY BE FIXED, FOR WHICH ACT OF KINDNESS, THE APPLICANT WILL ALWAYS BE EVER GRATEFUL. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIAL S AVAILABLE ON RECORD. 4. 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 FAILU RE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER DATED 04/04 / 2018 OF THE ITAT M.A NO.260 /AHD/2018 IN ITA NO.1439/AHD/2016 A.Y.20 0 9 - 1 0 . 3 AHMEDABAD SMC BENCH PASSED IN ITA NO.1439 /AHD/201 6 FOR ASST. YEAR 20 09 - 10 . THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 24/ 0 1/2019 . 5 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE COURT ON 11 / 12 / 201 8 AT AHMEDABAD. - SD - ( MS. MADHUMITA ROY) JUDICIAL MEMBER - SD - ( WASEEM AHMED ) ACCOUNTANT MEMBER AHMEDABAD; DATED 11 / 12 / 201 8 MANISH / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A), AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD