Smt. Aruna B. Parekh,(L/H of Bankim Trambaklal Parekh), Bhavnagar V. The Income Tax Officer, Ward-1(4), Bhavnagar

MA 312/AHD/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3687 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 12-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K GOYAL
• Assessee Lawyers: DHWANI MEHTA
• Section: 254(2); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) (THROUGH VIRTUAL COURT) M.A. NO: 312/AHD/2019 (IN ITA NO. 2729/AHD/2016) (ASSESSMENT YEAR: 2009-10) ARUNA B PAREKH L/H OF BANKIM TRAMBAKLAL PAREKH 2290-A, HILL DRIVE ROAD, NEAR SBI TRAINING SCHOOL, BHAVNAGAR-364002 V/S THE INCOME TAX OFFICER, WARD-1(4), BHAVNAGAR (APPELLANT) (RESPONDENT) PAN: AADPP3959J APPELLANT BY : MS. DHWANI MEHTA, A.R. RESPONDENT BY : SHRI N.K. GOYAL, SR. D.R. ( )/ ORDER DATE OF HEARING : 20 -10-2020 DATE OF PRONOUNCEMENT : 22 - 10 -2020 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. 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. 24-10- 2018 PASSED BY THIS TRIBUNAL. M.A. NO 312AHD/2019 . A.Y. 2009-10 2 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1. THE ASSESSE HAS NOT RECEIVED ORDER DATED 24.10.2018.HOWEVER, OFFICE OF THE AUTHORIZED REPRESENTATIVE HAVE CHECKED STATUS OF LONG PENDING MATTERS FILED BEFORE INCOME TAX APPELLATE TRIBUNAL BY THEIR OFFICE. IN SUCH EXERCISE, THE EX PARTE ORDER WAS RECEIVED BY WAY OF SOFT COPY FROM WEBSITE ONLY ON 07.08.2019. THE ORDER WAS PASSED EX-PARTE ON THE GROUND THAT NONE APPEARED ON BEHALF OF ASSESSE. 2. WE REQUEST YOUR HONOUR TO RECALL THE ORDER ON THE BASIS OF THE FOLLOWING SUBMISSION. 3. THE ASSESSE IS ALWAYS INTERESTED IN PURSUING THE APPEAL. HOWEVER, ON THE DATE 12,10.2018, WHEN THE MATTER WAS FIXED FOR HEARING NEITHER ASSESSE NOR AUTHORIZED REPRESENTATIVE WAS HAVING KNOWLEDGE OF IT AND HENCE HE COULD NOT REMAIN PRESENT ON THE SAID DATE. 4. THE ADDRESS MENTIONED IN THE ORDER IS OLD ADDRESS AND ASSESSEE IS NOW LIVING AT ABOVE ADDRESS. HOWEVER MISTAKENLY ASSESSEE, WHO IS OLD WIDOW COULD NOT INFORM NEW ADDRESS TO HER AUTHORIZED REPRESENTATIVE OR THIS TRIBUNAL. 5. ASSESSEE WAS INTERESTED IN PURSUING THE APPEAL AND DUE TO ABOVE STATED INADVERTENT MISTAKE ON HIS PART, HE COULD NOT REMAIN PRESENT ON THE DATE OF HEARING. 6. ASSESSEE IS VERY SORRY FOR THE MISTAKE COMMITTED AND FOR NOT ATTENDING THE HEARING ON 12.10.2018. FOR THE INCONVENIENCE CAUSED TO THE HONOURABLE TRIBUNAL, ASSESSEE REGRETS AND REQUESTS YOUR HONOURS TO RECALL THE ORDER DATED 24.10.2018. 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. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. ON PERUSAL OF THE ORDER DT. 24-10-2018, WE FIND THAT IN SPITE OF SERVICE OF NOTICES BY THE REGISTRY NEITHER ANY ONE APPEARED NOR THERE WAS ANY ADJOURNMENT APPLICATION FILED ON BEHALF OF ASSESSEE FOR THE HEARING ON 24-10-2018. THUS, FOLLOWING THE VARIOUS DECISIONS M.A. NO 312AHD/2019 . A.Y. 2009-10 3 IN THE CASES OF MULTIPLAN INDIA (P) LTD REPORTED IN 38 ITD 320 (DEL), HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 480(MP) THE TRIBUNAL DISMISSED THE APPEAL OF ASSESSEE BY PASSING EX PARTE ORDER FOR NON PROSECUTION. WE FIND THAT THERE WAS SUFFICIENT REASON FOR THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DATE OF HEARING [24-10- 2018]. THEREFORE, IN VIEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 24-10-2018 BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASSESSEE. 5. NEXT DATE OF HEARING IN THIS MATTER IS 10/11/2020 AND REGISTRY IS DIRECTED TO ISSUE NOTICES TO THE REVENUE AND APPLICANT. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 22 - 10- 2020 SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 22/10/2020 RAJESH 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