Shri Mahesh P. Gandhi, Ahmedabad V. The ACIT, Circle-10, Ahmedabad

MA 30/AHD/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3125 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 11-08-2022
• Assessment Year: 1995-1996
• Appeal Filed On: 08-06-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Condonation of delay
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH (BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) M.A. No: 30/AHD/2022 (in ITA No. 1025/Ahd/2018) (Assessment Year: 1995-96) Shri Mahesh P. Gandhi D- 404, 5 th Floor, Dharnidhar Tower, Paldi, Ahmedabad V/S Assistant Commissioner of Income Tax, Circle-10, Narayan Chambers, Ahmedabad 380009 (Appellant) (Respondent) PAN: ABDPG8899D Appellant by : Shri P. D. Shah, A.R. Respondent by : Shri Shramdeep Sinha, Sr. D.R. (आदेश)/ORDER Date of hearing : 12 -08-2022 Date of Pronouncement : 24 -08-2022 PER WASEEM AHMED, ACCOUTANT MEMBER: By virtue of this Miscellaneous Application filed by the Assessee u/s 254(2) of the Act, the Assessee intends to recall the impugned ex parte order dt. 14-06-2021 passed by this Tribunal. M.A. No 30/Ahd/2022 . A.Y. 1995-96 2 2. The assessee by this Miscellaneous Application stating that: “1. May it please the Hon'ble Members of the Income Tax Appellate Tribunal. 2. The applicant herein (Appellant in original appeal!) most respectfully sheweth as under:- (a) That applicant herein was appellant in the Income Tax Appeal, bearing ITA No. 1025/Ahd/2018 filed by me for the Asstt. Year 1995-96 against the order of the ld. CIT(A)-XVI, Ahmedabad dated 26.08.2011. (b) That the above referred matter came for hearing, before the Hon'ble S/Shri Rajpal Yadav and S/Shri Pradip Kumar Kedia on 14.06.2021. The appeal was sought to be withdrawn on the ground that appellant has opted to avail benefits of Vivad se Vishwas Scheme, 2020 ('VSV') and in the said order the appeal of the applicant was withdrawn. In this regard, the appellant would like to inform your honor that the application of the appellant cannot be entertained in Vivad se Vishwas scheme due to non-grant of proper credit of taxes and as such, the appellant would like to restore the appeal filed before the Hon'ble Tribunal. The conclusion derived by the Hon'ble Tribunal in the appellate order dated 14.06.2021 with regard to restoration of the appeal, is as undcr:- "However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee will be at liberty to seek restoration of his original appeal along with application for condonation of delay for hearing before Tribunal in accordance with law. With the above observation, this appeal is dismissed as withdrawn. " Copy of the order is enclosed herewith as Annexure 1 for reference of your good self. 3. Therefore, we most respectfully submit that the order may be recalled, and fresh order may be passed after giving a reasonable opportunity of being heard to the applicant. 4. The fees required to be paid has been paid and challan evidencing the payment of Rs.50/- for the fees is being submitted herewith as Annexure 2. 5. In view of the above submission your applicant most respectfully prays as under:- That the order of the Hon'ble ITAT dated 14.06.2021, may please be recalled and the appeal be decided afresh after giving an opportunity of being heard in the matter.” 3. On the other hand the ld. DR raised no objection if the matter is recalled for fresh adjudication as per the provision of law. 4. We have heard rival submissions and perused the record. In view of submission of assessee and our submission in ITA No.1025/Ahd/2018 that in the M.A. No 30/Ahd/2022 . A.Y. 1995-96 3 event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee will be at liberty to seek restoration of his original appeal along with application for condonation of delay for hearing before Tribunal in accordance with law, we recall the order dated 14-06-2021 by allowing this Miscellaneous Application filed by the assessee. 5. Next date of hearing in this matter is 01/09/2022 and same has been communicated to both the parties and no separate notice will be sent to any of the parties. 6. In the result, the misc. application filed by the Assessee is allowed. Order pronounced in Open Court on 24 - 08- 2022 Sd/- Sd/- (SUCHITRA KAMBLE) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 14/8/2022 True Copy S. K. Sinha Copy of the Order forwarded to:- 1. The Appellant. 2. The Respondent. 3. The CIT (Appeals) – 4. The CIT concerned. 5. The DR., ITAT, Ahmedabad. 6. Guard File. By ORDER Deputy/Asstt.Registrar ITAT, Ahmedabad