Shri Ranjitkhan I. Rana, Baroda V. The Income Tax Officer, Ward-2(2), Vadodara

MA 314/AHD/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5724 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 13-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

M.A. NO.314/AHD/2017 (IN ITA NO.2092/AHD/2014) ASSESSMENT YEAR: 2010-11 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND MAHAVIR PRASAD JM] M.A. NO.314/AHD/2017 (IN ITA NO.2092/AHD/2014) ASSESSMENT YEAR: 2010-11 RANJITKHAN I. RANA, ..................APPELLANT PROP. OF R.R. CONSTRUCTIONS, 43, AMIN NAGAR SOCIETY, CHHANI, BOARODA 394 220. [PAN : ABKPR 5701 Q] VS. INCOME TAX OFFICER, WARD 2(2), BARODA. ............................RESPONDENT APPEARANCES BY ASEEM L. THAKKAR FOR THE APPLICANT MUDIT NAGPAL FOR THE RESPONDENT HEARING CONCLUDED ON: 02.02.2018 ORDER PRONOUNCED ON : 02.02.2018 O R D E R PER PRAMOD KUMAR, AM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE APP LICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 17.08.2017 PASSED BY T HE ITAT AHMEDABAD C BENCH IN ITA NO.2092/AHD/2014 FOR ASSESSMENT YEAR 2010-11. 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE AP PLICANT HAS SUBMITTED AS FOLLOWS:- IT IS HEREBY SUBMITTED THAT THE NOTICE FOR THE H EARING HAD BEEN DULY RECEIVED BY THE ASSESSEE WHO HAD TAKEN DUE CARE IN FORWARDING THE SAME TO THE C.A. WHO REPRESENTED HIM BEFORE THE LD. CIT(A) AND FILED THE APPEAL BEFORE THE HONBLE TRIBUNAL. FOR THE PURPOSE OF CONDUCTING TH E MATTER BEFORE THE HONBLE TRIBUNAL A DIFFERENT COUNSEL WAS APPOINTED. THE CO NCERNED C.A. DID NOT INTIMATE THE COUNSEL ENGAGED FOR TRIBUNAL HEARING OF THE FIX ATION OF THE CASE. ACCORDINGLY, THE MATTER REMAINED UNREPRESENTED ON THE DATE OF HE ARING. THE ABOVE FACTS WOULD CLEARLY SHOW THAT THE ASSESSE E WAS SERIOUS IN PURSUING THE APPEAL SINCE HE HAD NOT ONLY FILED THE APPEAL AND PAID THE NECESSARY FILING FEES BUT ALSO FORWARDED THE NOTICE TO THE CONCERNED C.A. WHO M.A. NO.314/AHD/2017 (IN ITA NO.2092/AHD/2014) ASSESSMENT YEAR: 2010-11 PAGE 2 OF 2 HAD APPEARED BEFORE THE CIT(A) AND FILED THE APPEAL BEFORE THE HONBLE TRIBUNAL. ON ACCOUNT OF SOME MISUNDERSTANDING NO COMPLIANCE/A TTENDANCE COULD BE MADE ON THE DATE FIXED FOR HEARING. THERE CAN BE NO ULT ERIOR MOTIVE ASCRIBED TO THE ASSESSEE FOR NOT PURSUING THE APPEAL. IT IS HEREBY SUBMITTED TO YOUR HONOURS THAT THE FUL LEST OF COOPERATION WILL BE EXTENDED IN CONDUCTING THE APPELLATE PROCEEDINGS IF THE MATTER IS ALLOWED TO BE READMITTED/RESTORED. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERI AL AVAILABLE ON RECORD. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THER E WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER DATED 17.08.2017 OF THE ITAT AHMED ABAD C BENCH PASSED IN ITA NO.2092/AHD/2014 FOR ASSESSMENT YEAR 2010-11. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 13.03.2018. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 2 ND DAY OF FEBRUARY, 2018. SD/- SD/- MAHAVIR PRASAD PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEM BER) DATED: 2 ND FEBRUARY, 2018. PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD