The CIT(A)-3, Rajkot V. Shri Lalitkumar Shashikant Malkan, Amreli

MA 30/RJT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0553 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 9 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-07-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-08-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 20-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S RATHI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOU NTANT MEMBER [CONDUCTED THROUGH E-COURT AT AH MEDABAD] LALITKUMAR SHASHIKANT MALKAN, BABRA, DIST. AMRELI PAN: AMMPM9591L (APPELLANT) VS CIT(A)-3, RAJKOT (RESPONDENT) REVENUE BY: SHRI S.S. RATHI, SR. D.R. ASSESSEE BY: WRITTEN SUBMISSION DATE OF HEARING : 22-06-2021 DATE OF PRONOUNCEMENT : 08-07- 2021 /ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- THE INSTANT MISCELLANEOUS APPLICATION FILED AGAINST THE ORDER OF THE LD. CIT(A) -3 RAJKOT HAS BEEN DISMISSED BY THE ITAT, AH MEDABAD FOR WANT OF PROSECUTION. IN THIS REGARD, IT IS PLEADED THAT A PPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 20 TH JUNE, 2013 AND THE ASSESSEE COULD NOT ATTEND THE HEARING BECAUSE OF ILL HEALTH FOR THE PERIOD 18 TH JUNE, 2018 TO 23 RD JUNE, 2018. THE ASSESSEE HAS ALSO ENCLOSED THE MEDICAL CERTIFICATE FROM THE M.A. NO. 30/RJT/2018 (IN ITA NO. 164/RJT/2015) ASSESSMENT YEAR 2011-12 M.A. NO. 30/RJT/2018 ( IN I.T.A NO. 164/RJT/2015) A.Y. 2011-12 PAGE NO LALITKUMAR SHASHIKANT MALKAN VS. CIT(A) 2 HOSPITAL CERTIFYING THAT ASSESSEE WAS SUFFERING FRO M AILMENT AND WAS UNDER TREATMENT FOR THE ABOVE MENTIONED PERIOD. 3. HEARD BOTH THE SIDES AND PERUSED THE MATERIAL ON RECORD. THE APPEAL OF THE ASSESSEE FILED AGAINST THE ORDER OF CIT(A)-3 RAJKOT PERTAINING TO THE ASSESSMENT YEAR 2011-12 WAS DISMISSED BY THE CO-ORD INATE BENCH OF THE ITAT AHMEDABAD ON 20 TH JUNE, 2018 AS NOBODY HAS MADE COMPLIANCE ON THE DATE OF HEARING. AFTER CONSIDERING THE MATERIAL O N RECORD, IT IS DEMONSTRATED FROM THE MEDICAL CERTIFICATE FILED BY THE ASSESSEE THAT HE WAS SUFFERING FROM MEDICAL AILMENT BECAUSE OF WHICH HE COULD NOT MAKE COMPLIANCE ON THE DATE OF HEARING. WE CONSIDER THAT THERE IS REASONABLE CAUSE FOR NOT MAKING COMPLIANCE ON THE DATE OF HEARING, THEREFORE, WE RE CALL THE ORDER DATED 20 TH JUNE, 2018 AND DIRECT THE REGISTRY TO FIX THIS CASE FOR HEARING ON MERIT ON 25 TH AUGUST, 2021. BOTH THE PARTIES TO THE APPEAL HAVE BEEN COMMUNICATED NEXT DATE OF HEARING AS ABOVE. THEREFORE, NO SEPARATE N OTICE WILL BE ISSUED FOR THE HEARING. ACCORDINGLY, THE MISCELLANEOUS APPLICATIO N OF THE ASSESSEE IS ALLOWED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 08-07-2021 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 08/07/2021 / COPY OF ORDER FORWARDED TO:- M.A. NO. 30/RJT/2018 ( IN I.T.A NO. 164/RJT/2015) A.Y. 2011-12 PAGE NO LALITKUMAR SHASHIKANT MALKAN VS. CIT(A) 3 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT