M/s. Marwadi Stores, , Ahmedabad V. DCIT, Central Circle-1(4), Ahmedabad

MA 395/AHD/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3686 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 26-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: DIVYANG J SHAH
• Keywords: Reasonable cause
• Section: 254(2); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) (THROUGH VIRTUAL COURT) M.A. NO: 395/AHD/2019 (IN IT(SS)A NO. 34/AHD/2018) (ASSESSMENT YEAR: 2014-15) M/S. MARWADI STORES O/S PREM DARWAJA, AHMEDABAD V/S THE DY. CIT, CENTRAL CIRCLE-1(4), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AACFM5415M APPELLANT BY : SHRI DIVYANG J SHAH, 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. 15-10- 2019 PASSED BY THIS TRIBUNAL. M.A. NO 395AHD/2019 . A.Y. 2014-15 2 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: SUBMISSION THE APPELLANT, THROUGH THIS MISCELLANEOUS APPLICATION, IS IN FRONT OF YOUR HONOR FOR RESTORATION OF ORIGINAL APPEAL; VIDE IT(SS)A NO.34/AHD/2018 FOR AY 2014-15 WHEREIN NO PERSON COULD BE APPEAR AT THE TIME OF THE HEARING AND THUS, APPEAL WAS DISMISSED IN LIMINE. IN THIS REGARDS, OUR SUBMISSION IS AS UNDER:- PARA 1 'ERSTWHILE AUTHORISED REPRESENTATIVE' COULD NOT APPEAR DUE TO HIS HEALTH ISSUE:- IN THIS REGARDS, HE WOULD LIKE TO SUBMIT WITH YOUR HONOUR THAT ABOVE STATED APPEAL WAS ASSIGNED TO SHRI VIJAYKUMAR RAJENDRAPRASAD MITTAL, TAX ADVOCATE. DUE TO SOME HEALTH ISSUE OF 'ERSTWHILE AUTHORISED REPRESENTATIVE (I.E. SHRI VIJAYKUMAR RAJENDRAPRASAD MITTAL), HE COULD NOT APPEAR ON THE HEARING DATE. TO PROVE THIS FACT AN AFFIDAVIT OF ERSTWHILE AR IS ALSO ATTACHED HEREWITH AS ANNEXURE A. PARA 2 DUE TO NON-APPEARANCE BY ERSTWHILE AR, MATTER IS ASSIGNED TO NEW AR:- DUE TO HEALTH ISSUE OF ERSTWHILE AR, MATTER IS NOW ASSIGNED TO NEW AUTHORISED REPRESENTATIVE (I.E. CA. DIVYANG SHAH, CHARTERED ACCOUNTANT). PARA 3 SUBMISSION:- FROM WHAT HAS BEEN STATED ABOVE, WE UNDERSTAND THAT THERE WAS REASONABLE CAUSE BECAUSE OF WHICH APPELLANT CANNOT APPEAR ON THE GIVEN DATE. AS THERE WAS A REASONABLE CAUSE FOR NON-APPEARANCE, WE REQUEST YOUR HONOUR TO RESTORE THE APPEAL SO THAT SAME CAN BE HEARD ON MERITS OF THE CASE. IN THIS REGARDS, WE WOULD ALSO LIKE TO SUBMIT THAT ON IDENTICAL REASONS, MATTER OF STATE BANK OF INDIA WAS RESTORED BACK THROUGH MA APPLICATION NO.101/AHD/2015. COPY OF SUCH ORDER IS ATTACHED HEREWITH AS ANNEXURE B. 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. 15-10-2019, WE FIND THAT IN SPITE OF SERVICE OF NOTICES BY THE REGISTRY NEITHER M.A. NO 395AHD/2019 . A.Y. 2014-15 3 ANY ONE APPEARED NOR THERE WAS ANY ADJOURNMENT APPLICATION FILED ON BEHALF OF ASSESSEE FOR THE HEARING ON 15-10-2019. 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 [15-10- 2019]. THEREFORE, IN VIEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 15-10-2019 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