Dr. Subhash Pethaljibhai Chavda Ahir Kelavani Mandal, At : Khamdhrol, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-1(1), JUNAGADH

MA 34/RJT/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3918 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 02-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER MA No. 34/Rjt/2020 (Arising out of ITA No. 378/Rjt/2014) Assessment Year : 2009-10 Dr. Subhash Pethaljibhai Chavda Ahir Kelvani Mandal, At. Khamdhrol, Tal. Junagadh PAN : AAATD 1612 K Vs Income Tax Officer, Ward-1(1), Junagadh Applicant Respondent Assessee by : Shri Vimal Desai, AR Revenue by : Shri B.D. Gupta, Sr DR /Date of Hearing : 10/06/2022 /Date of Pr onouncement: 15/06/2022 आदेश/O R D E R PER P.M. JAGTAP, VICE-PRESIDENT : By this Miscellaneous Application, the assessee is seeking recall of the Tribunal’s order dated 27 th January, 2020 in ITA No.378/Rjt/2014 passed ex parte dismissing the appeal of the assessee for non-prosecution on the following grounds:- “1. The appeal bearing ITA No. 378/Rjt/2014 for A.Y. 2009-10 was filed on 12.06.2014 through a tax consultant at Rajkot. In form no. 36, the address for receipt of notice from ITAT was mentioned to be the address of said tax consultant. 2. Accordingly, the notices for hearings were served on the address of our tax consultant. We were under bonafide impression that our said tax consultant would have furnished the requisite submissions in the matter and appeared before the Hon'ble ITAT to represent our said appeal. 3. However, since we were not receiving proper information from the said tax consultant, we specifically asked him to provide the status of our appeal. 4. In response, in the month of February, 2020, we were informed by the said tax consultant that our appeal bearing ITA No. 378/Rjt/2014 for A.Y. 2009-10 was decided ex-parte by the Hon'ble ITAT vide order dated MA No. 34/Rjt/2020 Dr. Subhash Pethaljibhai Chavda Ahir Kelavani Mandal Vs. ITO AY : 2009-10 2 27.01.2020 as the said tax consultant had failed to appear before the ITAT on the date of hearing. 5. Thereafter, we decided to take all the pending tax matters back from the said tax consultant as he was non-compliant in other matters also. We decided to appoint a new authorized representative. Accordingly, we contacted a firm of senior Chartered Accountants at Rajkot who have advised us to file an application before ITAT for recalling the ex-parte order dated 27.01.2020. Accordingly, we are filing the present petition, seeking recall of the ex-parte order dated 27.01.2020. 6. It may please be observed from the above stated facts that there is no willful default on our part. The non-appearance on the appointed dates of hearings happened due to the fact that we were not aware about the said dates and our tax consultant failed to appear for the hearings of the said appeal on account of his personal reasons. It is humbly submitted that we should not be made to suffer for the default committed by our counsel.” 2. Since the averments made by the assessee as above are duly supported by an affidavit filed by the assessee affirming the relevant facts on oath, we are satisfied that there was a sufficient cause for the non- appearance of the assessee when this appeal was called for hearing on 21.01.2020. We, therefore, recall the order of the Tribunal dated 27.01.2020 passed ex parte dismissing the appeal of the assessee for non-prosecution and restore the appeal of the assessee to its original number. The Registry is directed to fix the said appeal for hearing in the regular course. 3. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on 15 th June, 2022 at Ahmedabad. Sd/- Sd/- (MADHUMITA ROY) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad, Dated 15/06/2022 *Bt MA No. 34/Rjt/2020 Dr. Subhash Pethaljibhai Chavda Ahir Kelavani Mandal Vs. ITO AY : 2009-10 3 /Copy of the Order forwarded to : 1. ! / The Appellant 2. "# ! / The Respondent. 3. $%$&' # # ( / Concerned CIT 4. # # ( ) (/ The CIT(A)- 5. + , # &' , # # &' /DR,ITAT, Rajkot, 6. , ./ 0 /Guard file. / BY ORDER, TRUE COPY ह # $ज (Asstt. Registrar) # # &' ITAT, Rajkot 1. Date of dictation- ...14.06.2022...- ... 2. Date on which the typed draft is placed before the Dictating Member ......14.06.2022...... Other member ...14.06.2022 .................. 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ...14.06.2022 ............... 4. Date on which the fair order is placed before the Dictating Member for Pronouncement 15.06.2022.. 5. Date on which the file goes to the Bench Clerk...15.06.2022......... 6. Date on which the file goes to the Head Clerk.................................. 7. The date on which the file goes to the Assistant Registrar for signature on the order..................... 8. Date of Despatch of the Order..................