Premjibhai Vallabhbhai Kukadiya, Bhavnagar V. The ITO, Ward-2(4), Bhavnagar

MA 28/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6673 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 18-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Keywords: Rectification of order; Reasonable cause

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR MISCELLANEOUS APPLICATION NO. 28/AHD/2018-AY 2011-1 2 ( IN I.T.A. NO. 1296/AHD/2016-AY 2011-12 ) PREMJIBHAI VALLABHBHAI KUKADIYA, PROP. OF ROYAL COTTON CO., PALITANA ROAD, NEAR PALITANA CHOWKDI, AT- TALAJA, DIST. BHAVNAGAR - 364140 / VS. ITO, WARD-2(4), BHAVNAGAR / / PAN/GIR NO. : ALYPK3843J ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI SAKAR SHARMA, A.R. / RESPONDENT BY : SHRI SAURABH SINGH, SR. D.R. / DATE OF HEARING 15/06/2018 !'# / DATE OF PRONOUNCEMENT 15/06/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECTIFICATION OF ORDER DATED 05.09.2017 PASSED BY THE TRIBUNAL UNDER S.254(1) OF THE ACT. M.A. NO. 28/AHD/18 [PREMJIBHAI V. KUKADIYA VS. ITO] A.Y. 2011-12 - 2 - 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE POINTED OUT THAT THE NOTICE OF HEARING OF THIS APPEAL FILED WAS SERVED ON THE ASSESSEE AND THE SAME WAS HANDED OVER TO THE ACCOUNTING STAFF FOR FORWARDING THE SAME TO THE CHA RTERED ACCOUNTANT STATIONED AT AHMEDABAD FOR THE PURPOSE O F REPRESENTATION ON THE DATE OF HEARING BUT ON ACCOUN T OF PRESSURE OF AUDIT OF ACCOUNT INCLUDING TAX AUDIT OF ASSESSEE AS WELL AS ASSOCIATE CONCERNS, ACCOUNTING STAFF FORGOT TO COMMUNICATE TO THE CHARTERED ACCOUNTANT AT AHMEDABAD ABOUT FIXATION OF HEARING O N 05.09.2017. THEREFORE, LEARNED AR FOR THE ASSESSEE COULD NOT AP PEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING FIXED ON 05.09.2017 . IT WAS THUS SUBMITTED THAT SUFFICIENT CAUSE EXISTS FOR NON APPE ARANCE BEFORE THE TRIBUNAL. IT WAS THEREFORE URGED THAT EARLIER APPE AL IN ITA NO.1296/AHD/2016 PRONOUNCED ON 05.09.2017 BE RECALL ED AND REFIXED FOR HEARING ON REGULAR DATE FOR REDRESSAL O F GRIEVANCE ON MERITS AS RAISED IN THE APPEAL. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED T HAT THE REASONABLE CAUSE FOR EXISTED FOR FAILURE ON THE PART OF THE AS SESSEE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY , WE RECALL THE ORDER OF THE ITAT AHMEDABAD BENCH 'SMC' PASSED IN I TA NO. 1296/AHD/2016 DATED 05/09/2017(SUPRA) AND DIRECT TH E REGISTRY TO M.A. NO. 28/AHD/18 [PREMJIBHAI V. KUKADIYA VS. ITO] A.Y. 2011-12 - 3 - FIX THE APPEAL FOR FRESH HEARING ON 18/07/2018 IN C ONSULTATION WITH BOTH THE SIDES PRESENT. THEREFORE, FORMAL NOTICE OF HEARING IS DISPENSED WITH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (MAHAVIR PRASAD) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 15/06/2018 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 15/ 06/2018