Shri Vallabhbhai L. Kheni, Surat V. The Income Tax Officer, Ward-1(1)(4), Surat

MA 27/SRT/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4750 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 9 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 10-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RECALLING OF
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER MA NO. 27/SRT/2019 IN ITA NO. 122/AHD/2017 FOR AY.2013-14 ( VIRTUAL HEARING) SHRI VALLABHBHAI L KHENI, 20B,AMRANUKUNK SOCIETY, OPPOSITE PICNIC MALL, GOD DOD ROAD, SURAT-395007 PAN : A EBPK 079 4 A VS INCOME TAX OFFICER WARD (1)(4), SURAT APPLICANT RESPONDENT ASSESSEE BY SH. RAKESH SHAH- CA/ AR REVENUE BY MISS ANUPMA SINGHLA SR. DR DATE OF HEARING 05.02.2021 DATE OF PRONOUNCEMENT 05.02.2021 ORDER UNDER SECTION 254(2) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. THIS MISCELLANEOUS APPLICATIONS (MA) IS FILED BY THE ASSESSEE FOR RECALLING OF THE ORDER DATED 15.11.2018 IN ITA NO. 122/AHD/2017. THE LEARNED AUTHORIZED REPRESENTATIVE (AR) FOR THE ASSESSEE SUBMITS THAT NO NOTICE FOR FIXING THE HEARING OF APPEAL AT SURAT BENCH WAS RECEIVED TO ASSESSEE. THE ASSESSEE CAME TO KNOW ABOUT THE PASSING OF EX-PARTY ON 15.11.2018, WHEN COPY OF THE ORDER WAS RECEIVED BY ASSESSEE. THE LD. AR FOR ASSESSEE SUBMITS THAT NON APPEARANCE ON BEHALF OF ASSESSEE ON THE DATE OF HEARING WAS NOT INTENTIONAL BUT DUE TO REASONS EXPLAINED HEREINABOVE. THE ASSESSEE HAS GOOD CASE MA NO. 27/SRT/2019 IN ITA NO.122/AHD/2017 VALLABHBHAI L KHENI (AY 2013-14) 2 ON MERIT AND WOULD SUFFER PREJUDICE IF THE EX-PARTY IS NOT RECALLED. THE TRIBUNAL WHILE PASSING ORDER ON 15.11.2018 HAS NOT ADJUDICATED THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE. THE ASSESSEE MAY BE GIVEN ONE MORE OPPORTUNITY FOR HEARING THE APPEAL ON MERIT. THERE IS SUFFICIENT CAUSE FOR RECALLING THE ORDER DATED 15.11.2018. 2. ON THE OTHER HAND THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE (DR) FOR THE REVENUE SUBMITS THE ASSESSEE SHOULD BE VIGILANT IN ATTENDING THE HEARING BEFORE THE TRIBUNAL. THE LD. DR FOR REVENUE SUBMITS THAT BENCH MAY TAKE DECISION IN ACCORDANCE WITH LAW. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF THE PARTIES AND HAVE SEEN THE CONTENTS OF THE ORDER DATED 15.11.2018. PERUSAL OF THE ORDER REVEALS THAT WHILE DECIDING THE APPEAL THE TRIBUNAL HAS NOT ADJUDICATED THE APPEAL ON MERIT RATHER DISMISSED FOR NON PROSECUTION. BEFORE US, THE LD. AR FOR THE ASSESSEE VEHEMENTLY SUBMITTED THAT NO NOTICE FOR FIXING THE HEARING OF APPEAL AT SURAT BENCH WAS RECEIVED TO ASSESSEE. THE ASSESSEE CAME TO KNOW ABOUT THE PASSING OF EX-PARTY ON 15.11.2018, WHEN COPY OF THE ORDER WAS RECEIVED BY ASSESSEE. CONSIDERING THE SUBMISSIONS OF THE LD AR FOR THE ASSESSEE, WE FIND THAT THE ASSESSEE HAS SHOWN SUFFICIENT CAUSE FOR RECALLING THE ORDER DATED 15.11.2018 IS RECALLED AND THE HEARING OF APPEAL IS FIXED ON 05.04.2021 FOR HEARING IT AFRESH, ISSUANCE OF MA NO. 27/SRT/2019 IN ITA NO.122/AHD/2017 VALLABHBHAI L KHENI (AY 2013-14) 3 FRESH NOTICE FOR HEARING IS DISPENSED WITH AS THE DATE OF HEARING IS FIXED WITH THE CONSENT OF PARTIES. THE ASSESSEE IS DIRECTED TO FILE ALL THE DOCUMENTS, IF SO DESIRED FIFTEEN DAYS BEFORE THE DATE OF HEARING, WITH COPY TO THE OPPOSITE PARTY. 4. IN THE RESULT THE MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON 05 TH FEBRUARY 2021 AT THE TIME OF HEARING IN VIRTUAL COURT. SD/- SD/- (DR. ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 05 TH FEBRUARY 2021 SELF BY AUTHOR COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR , SURAT