Shri Hasmukhbhai Tekchand Shah, Ahmedabad V. The Addl. CIT, Range-2(1), Ahmedabad

MA 38/AHD/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3685 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 06-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: S N DIVETIA
• Section: 271E; 254(2); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) (THROUGH VIRTUAL COURT) M.A. NO: 38/AHD/2020 (IN ITA NO. 198/AHD/2017) (ASSESSMENT YEAR: 2011-12) HASMUKHBHAI TEKCHAND SHAH E/80, AAYOJANNAGAR SOCIETY OPP. JIVRAJ MEHTA HOSPITAL, PALDI, AHMEDABAD V/S ACIT, RANGE-2(1), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: ADZPS9982K APPELLANT BY : SHRI S.N. DIVETIA, A.R. RESPONDENT BY : SHRI LALIT P. JAIN SR. D.R. ( )/ ORDER DATE OF HEARING : 16 -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. 04-12- 2019 PASSED BY THIS TRIBUNAL. M.A. NO 38/AHD/2020 . A.Y. 2011-12 2 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1.THE APPLICANT ABOVE NAMED SUBMITS THIS MISC. APPLICATION U/S. 254(2) OF THE IT ACT 1961 (FOR SHORT 'THE ACT') FOR RECTIFICATION OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH- SMC, AND AHMEDABAD, WHEREBY THE APPEAL OF THE APPLICANT HAS BEEN DISMISSED. 2.BEING AGGRIEVED AND DISSATISFIED WITH THE ORDER DATED 16.11.2016 PASSED BY CIT(A)-2, AHMEDABAD FOR A.Y. 2011-12, THE APPLICANT HAD PREFERRED AN APPEAL BEFORE THE INCOME-TAX APPELLATE TRIBUNAL BEING ITA NO. 198/AHD/2017 CHALLENGING THE PENALTY LEVIED U/S 271E OF RS. 3,56,589/. 3. THE APPLICANT SUBMITS THAT THIS MISC. APPLICATION HAS BEEN FIXED FOR HEARING ON 20-3-2020. I UNDERSTAND THAT MINISTRY OF FINANCE HAS LAUNCHED SCHEME CALLED ' VIVVAD SE VISHWAS' WHEREIN THE RULES HAVE BEEN ISSUED ON 19-3-2020 AND DECLARATION & PAYMENT HAVE TO BE MADE BEFORE 31-3-2020. 4. I. DESIRE TO AVAIL THE BENEFIT OF THIS SCHEME IN CASE MY APPEAL IS REVIVED BY RECALLING THE AFORESAID ORDER. 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. 04-12-2019, 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 04-12-2019. THUS, FOLLOWING THE VARIOUS DECISIONS 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 [04-12- 2019]. THEREFORE, IN VIEW OF SUBMISSION OF ASSESSEE M.A. NO 38/AHD/2020 . A.Y. 2011-12 3 WE RECALL THE ORDER DATED 04-12-2019 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