Shri Girishbhai Vadilal Shah, Ahmedabad V. The DCIT, Circle-4(1)(2), Ahmedabad

MA 34/AHD/2023

AI Insights

The case involves Shri Girishbhai V. Shah, the appellant, against the Deputy Commissioner of Income Tax (DCIT), Circle-4(1)(2), Ahmedabad, the respondent. The appeals for the assessment years 2015-16 and 2016-17 were initially dismissed ex-parte due to non-appearance of the assessee's representative on the scheduled hearing dates. The assessee contended that the non-receipt of notices for the hearing dates led to the ex-parte decision. The ITAT acknowledged the procedural lapses and the ongoing proceedings for the base assessment year 2013-14, which were still pending, and decided to recall the earlier order and schedule a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131339 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 18-05-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 08-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Shri Girishb hai V. Shah , 139, V. R. S hah Smruti Shikshan Mandir, Nr. Dharnidhar Deras ar, Vasna, Ah medabad PAN: AB JP S 3102P (Appellant) Vs DCIT, Circle-4(1)(2 ), Ah med abad (Resp ondent) Asses see b y : Shri J aimin Shah, A. R. Revenue by : Shri Atul Pandey , S r. D. R. Date of hearing : 19-05 -2 023 Date of pronouncement : 26-07 -2 023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These two Miscellaneous Applications are arising out of the ITAT order passed in ITA No. 331 & 332/Ahd/2020 both vide order dated 12/10/2022 passed for the assessment year 2015-16 & 2016-17. M.A. Nos. 34 & 35/Ahd/2023 (in ITA Nos. 331 & 332 /Ahd/2020) Assessment Years 2015-16 & 2016-07 M.A. Nos. 34 & 35/Ahd/2023 (In I.T.A No. 331 & 332 /Ahd/2020) A.Y. 2015-16 & 2016-17 Page No. Shri Girishbhai V. Shah vs. DCIT 2 2. The assessee submitted that the ITAT decided the appeal of the assessee in ITA 331 & 332/Ahd/2020, vide order dated 12-10-2022 whereby appeals of the assessee was dismissed ex-parte. The counsel for the assessee submitted that the matter was fixed for 18-04-2022 and the CA of the assessee sought adjournment and at his request, the ITAT adjourned the matter to 25-05-2022. On 25-05-2022, the ITAT Bench “A” was not working and the matter was adjourned to 28-06-2022. The assessee contended that he did not receive any notice fixing the date of hearing on 28- 06-2022 and the matter was further adjourned to 02-08-2022. However, the notice for hearing on 02-08-2022 received by the assessee could not be sent to Shri C.A. Jaimin Shah owing to some confusion. Further, since on 02-08- 2022, none appeared on behalf of the assessee, the case was adjourned to the next date i.e. 03-08-2022. However, it was submitted by the assessee that they did not receive intimation for hearing on 03-08-2022 and the order was passed ex-parte on the said date, dismissing the appeal of the assessee. Further, it was submitted that the instant appeals, dismissed for three assessment years i.e. assessment year 2014-15, assessment year 2015-16 and assessment year 2016-17 based on the order passed for assessment year 2013-14, which is the lead/base assessment year. The appeal for assessment year 2013-14 is pending for adjudication before ITAT “A” Bench and the order has still not been passed in assessee’s case for assessment year 2013- 14. Accordingly, the counsel for the assessee submitted that looking into the facts of the instant case and in the interest of justice, the order passed by Hon’ble ITAT may be recalled and the cases of the assessee may be fixed for fresh hearing, since, firstly appeal of the base/lead assessment year assessment year 2013-14 is still pending before ITAT “A” Bench and M.A. Nos. 34 & 35/Ahd/2023 (In I.T.A No. 331 & 332 /Ahd/2020) A.Y. 2015-16 & 2016-17 Page No. Shri Girishbhai V. Shah vs. DCIT 3 secondly the matter could not be heard owing to genuine difficulties, which have been highlighted in the M.A. application. 3. On going through the records of the case and in the interest of justice, we are hereby recalling our order and fixing the same for hearing on 23-08- 2023. 4. In the result, both the Miscellaneous Applications filed by the assessee are allowed. Order pronounced in the open court on 26-07-2023 Sd/- Sd/- (ANNAPURNA GUPTA) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 26/07/2023 आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/ आदेश से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद