M/s Chandrakant H. Kakkad, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-4(2), Rajkot

MA 30/RJT/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3793 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 05-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DEEPAK RINDANI
• Keywords: Reasonable cause

Judgement Text

Page 1 of 4 आयकर आयकरआयकर आयकर अपीलीय अपीलीयअपीलीय अपीलीय अिधकरण अिधकरणअिधकरण अिधकरण, अहमदाबाद अहमदाबादअहमदाबाद अहमदाबाद यायपीठ यायपीठ यायपीठ यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER M.A No.30/Rjt/2020 in अपील सं./ITA No126/Rjt/2017 िनधा रण िनधा रणिनधा रण िनधा रण वष वष वष वष /Asstt. Year: 2006-2007 Chandrakant H. Kakkad, 7-Vishalinagar, Nr. Jivanhar Society, B/B Mahila College, Rajkot. PAN: ACYPK4009K Vs. Income Tax Officer, Ward-4(2), Rajkot. (Applicant) (Respondent) Assessee by : Shri Deepak Rindani, A.R Revenue by : Shri B.D. Gupta, Sr..D.R सुनवाई क तारीख/D a t e o f H e a r i n g : 1 7 / 0 6 / 2 0 2 2 घोषणा क तारीख /D a t e o f Pr o n o u n c e m e n t : 2 4 / 0 6 / 2 0 2 2 आदेश आदेशआदेश आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: By way of this miscellaneous application, the applicant assesse seeks to recall the order of the Tribunal dated 20/01/2020 which was dismissed due to non- appearance on the date of hearing. M.A No.30/Rjt/2020 in ITA no126/Rjt/2017 Asstt. Year 2006-07 Page 2 of 4 2. The learned AR before us contended that the case of the assessee was listed for hearing dated 7 th of January 2020 and the assessee vide letter dated 06/01/2020 moved an application for the adjournment through email. However, the registry of ITAT inadvertently failed to place such adjournment application before the Bench at the time of hearing. Accordingly, the bench hearing the matter concluded that there was no appearance on behalf of the assessee and decided the matter ex parte by upholding the order of the learned CIT-A. Accordingly the ld. Counsel for the assessee requested for recalling of the order. 3. On the other hand, the ld. DR did not raise any objection if the order of the ITAT is recalled and fix for fresh hearing for fresh adjudication as per the provisions of law. 4. We have heard both the parties and gone through the records carefully. Admittedly, the assessee has moved an application for the adjournment dated 6 January 2020 which was not considered by the Bench at the time of hearing the appeal of the assessee. The proof of filing the adjournment petition by the assessee is placed on record. The rule 24 of ITAT rules provides that the Tribunal can recall its order if it was decided ex parte to the assessee on account of nonappearance subject to the condition that there was a reasonable cause which prevented the assessee from his appearance. In the given case, we note that the assessee was conscious and therefore, he moved an application for the adjournment well in time but the same was not considered by the ITAT inadvertently. Accordingly, In view of the above and considering the reasons for non-appearance of the ld. counsel of the assessee as discussed above, the miscellaneous application is allowed and Registry is directed to list the appeal for hearing dated 5 th of July 2022. As the date of hearing has been pronounced in the open court, the requirement of intimating the parties for the date of hearing has been dispensed with. M.A No.30/Rjt/2020 in ITA no126/Rjt/2017 Asstt. Year 2006-07 Page 3 of 4 5. In the result, the Miscellaneous Application filed by the assesse is allowed. Order pronounced in the Court on 24/06/2022 at Ahmedabad. Sd/- Sd/- Ss/- Sd/- (MAHAVIR PRASAD) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (True Copy) Ahmedabad; Dated 24/06/2022 Manish True Copy आदेश आदेशआदेश आदेश क क क क ितिलिप ितिलिप ितिलिप ितिलिप ेिषत ेिषत ेिषत ेिषत/Copy of the Order forwarded to : आदेशानुसार आदेशानुसारआदेशानुसार आदेशानुसार/BY ORDER, उप उपउप उप/सहायक सहायकसहायक सहायक पंजीकार पंजीकारपंजीकार पंजीकार (Dy./Asstt.Registrar) आयकर आयकरआयकर आयकर अपीलीय अपीलीयअपीलीय अपीलीय अिधकरण अिधकरणअिधकरण अिधकरण, अहमदाबाद अहमदाबादअहमदाबाद अहमदाबाद / ITAT, Ahmedabad 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबंिधत आयकर आयु / Concerned CIT 4. आयकर आयु (अपील) / The CIT 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण / DR, ITAT, 6. गाड फाईल / Guard file.