Shri Sashi Kumar Mohta, Ahmedabad V. The Income tax Officer, Ahmedabad

MA 36/AHD/2008

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2583 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 year(s) 10 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 28-11-2014
• Assessment Year: 1995-1996
• Appeal Filed On: 20-02-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , 0 0 , BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N. S. SAINI , ACCOUNTANT MEMBER MA NO S . 36, 36 - 1 & 36 - 2 /AHD/20 08 (ARISING OUT OF ITA NO S . 159, 160 & 161 / AHD/20 0 4 ) ASSESSMENT YEAR : 1995 - 96, 1996 - 97 & 1997 - 98 SHRI SHASHI KUMAR MOHATA, DHUN HOUSE, MISSION ROAD, BHADRA, AHMEDABAD PAN : AGAPM 0059 K VS THE I.T.O., WARD - 3(4), AHMEDABAD / APPELLANT / RESPONDENT ASSESSEE(S) BY : SMT. URVASHI SHODHAN, AR REVENUE BY : SHRI V.K. SINGH, SR. DR. / DATE OF HEARING : 28 . 11 .2014 / DATE OF PRONOUNCE MENT : 23 . 12 .2014 / O R D E R PER SHRI N.S. SAINI , ACCOUNTANT MEMBER: TH ESE ARE THE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE TRIBUNAL DATED 27.07.2007 PASSED IN ITA NO S . 159, 160 & 161/AHD/2004 IN THE ASSESSM ENT YEAR S 1995 - 96, 1996 - 97 & 1997 - 98 . 2. THESE MISCELLANEOUS APPLICATIONS WERE HEARD ON 24.09.2010 BY THE BENCH COMPRISING OF SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER A ND SHRI N.S. SAINI, ACCOUNTANT MEMBER . THEREAFTER, WHILE DRAFTING THE ORDER, IT WAS DIS COVERED THAT ONLY ONE MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE FOR THREE APPEALS OF THE ASSESSEE ; NAMELY , ITA NOS. 159, 160 & 161/AHD/2004 IN ASSESSMENT YEARS 1995 - 96, 1996 - 97 & 1997 - 98 RESPECTIVELY. THEREFORE, A DEFECT MEMO WAS ISSUED BY T HE REGISTRY ON 20.10.2010 DIRECTING THE ASSESSEE TO REMOVE THE DEFECT BY FILING THREE SEPARATE MISCELLANEOUS APPLICATIONS. THE ASSESSEE COMPLIED WITH THE SAID DEFECT MEMO OF THE REGISTRY BY FILING SEPARATE MISCELLANEOUS APPLICATIONS ON MA NO 36,.36 - 1 & 36 - 2 AHD 2004 (ARISING OUT OF IT A NO. 159 TO 161 /AHD/200 4 ) - SHASHI KUMAR MOHATA - 2 - 20.02.2014 AND THE SAME ARE NUMBERED AS 36, 36 - 1 & 36 - 2/AHD/2008 . FURTHER, THE ASSESSEE ALSO FILED CHALLAN S FOR PAYMENT OF TRIBUNAL FEES FOR FILING OF MISCELLANEOUS APPLICATION S . A CHALLAN DATED 16.02.2008 FOR RS.50/ - OF INDIAN BANK, AHMEDABAD MAIN BRANCH BEARING NO.4 IS FI LED FOR PAYMENT OF TRIBUNAL FEE AND TWO CH A LLAN S OF RS.50/ - EACH WAS PAID, BOTH DATED 11.04.2008, NUMBERED BY INDIAN BANK, AHMEDABAD MAIN BRANCH AS 80 AND 81. ORIGINAL C OPIES OF THESE CH A LLAN S ARE PLACED IN THE RESPECTIVE MISCELLANEOUS APPLICATION S OF THE ASSESSEE . CONSIDERING THE FACT THAT THE TRIBUNAL FEE FOR MISCELLANEOUS APPLICATIONS WAS PAID ON 16.02.2008 AND 11.04.2008, THEREFORE, THE SEPARATE INDEPENDENT MISCELLANEOUS APPLICATION FOR EACH YEAR FILED ON 20.02.2014 WERE CONSIDERED BY THE BENCH AS WIT HIN THE PERIOD OF FOUR YEARS FROM THE DATE OF ORDER OF THE TRIBUNAL AND WERE ADMITTED FOR HEARING. 3 . THE GRIEVANCE OF THE ASSESSEE IS THAT ON THE DATE OF HEARING FIXED ON 27.07.2007, THE ASSESSEE COULD NOT BE PRESENT BEFORE THE TRIBUNAL BUT THE ASSESSEE ON 26.07.2007 HAD FILED A PAPER - BOOK CONTAINING THE WRITTEN SUBMISSIONS. THEREFORE, IT IS PRAYED THAT THE ORDER PASSED BY THE TRIBUNAL DISMISSING THE APPEAL S OF THE ASS ESSEE FOR WANT OF PROSECUTION BE RECALLED AND THE APPEAL S BE FIXED FOR HEARING ON MERIT . 4 . THE DEPARTMENTAL REPRESENTATIVE DID NOT HAVE ANY OBJECTION TO RECALLING THE ORDER OF THE TRIBUNAL DATED 27.07.2007 AND HEARING THE APPEAL S OF THE ASSESSEE ON MERIT. 5 . WE H AVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECOR D. IN THE INSTANT CASE, THE APPEALS OF THE ASSESSEE WERE DISMISSED BY THE TRIBUNAL VIDE ITS CONSOLIDATED ORDER DATED 27.07.2007 PASSED IN ITA NOS. 159, 160 & 161/AHD/2004 IN THE ASSESSMENT YEARS 1995 - 96, 1996 - 97 & 1997 - 98, ON THE GROUND THAT THE ASSESSEE F AILED TO PUT IN APPE A RANCE ON THE DATE OF HEARING FIXED AND , THEREFORE, THE APPEALS WERE DISMISSED FOR WANT OF PROSECUTION. THE ASSESSEE HAS NOW SUBMITTED BY WAY OF MISCELLANEOUS APPLICATIONS THAT IT HAD FILED A PAPER - BOOK CON TAINING MA NO 36,.36 - 1 & 36 - 2 AHD 2004 (ARISING OUT OF IT A NO. 159 TO 161 /AHD/200 4 ) - SHASHI KUMAR MOHATA - 3 - WRITTEN SUBMISSIONS O N 26.07.2007 AND THEREFORE, THE ORDER OF THE TRIBUNAL DATED 27.07.2007 SHOULD BE RECALLED AND THE APPEAL S BE HEARD ON MERITS . THE DEPARTMENTAL REPRESENTATIVE HAS NO OBJECTION TO THE ABOVE SUBMISSIONS OF THE ASSESSEE. 6 . IN VIEW OF THE ABOVE FACTS , WE FIN D THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT PUTTING IN APPEARANCE ON THE DATE OF HEARING FIXED . WE , THEREFORE, IN THE INTEREST OF SUBSTANTIAL JUSTICE, RECALL THE ORDER OF THE TRIBUNAL DATED 27.07.2007 PASSED IN ITA NOS. 159, 16 0 & 161/AHD/2004 IN THE ASSESSMENT YEARS 1995 - 96, 1996 - 97 & 1997 - 98 . THE REGISTRY IS DIRECTED TO FIX THE APPEAL S FOR HEARING IN THE NORMAL COURSE. T HE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE ALLOWED . 7 . IN THE RESULT, THE MISCELLANEOUS APPL ICATION S FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE COURT ON TUESDAY , THE 23 RD OF DECEMBER, 2014 AT AHMEDABAD. SD/ - SD/ - ( MUKUL KR. SHRAWAT ) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHME DABAD; DATED 23 /1 2 /20 1 4 *BIJU T. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, AHMEDABAD 6. [ / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD