Shri Chirag P. Patni, Vadodara V. The Income Tax Officer, Ward-5(4), Vadodara

MA 4/AHD/2023

AI Insights

The case involves Chirag P. Patni, the appellant, who filed a Miscellaneous Application seeking the recall of an ex parte order passed by the ITAT in 2019 for the Assessment Year 2005-06. The appellant argued that his written submissions, which were crucial for the appeal, were not considered by the Tribunal when the ex parte order was issued. The Tribunal acknowledged the oversight and the violation of the principles of natural justice, leading to the decision to recall the order and restore the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133592 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 23-02-2023
• Assessment Year: 2005-2006
• Appeal Filed On: 11-01-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘C’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MISS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER Misc. Application No.4/Ahd/2023 IN ITA No.2877/Ahd/2014 Assessment Year : 2005-06 Chirag P. Patni Prop: Chirag Carrying corporation B-1, Parvati Nagar Nr. Sweta Park-1 Harni Warasiya Ring Road Baroda 390 006 PAN : ADUPP 2470 N Vs. ITO, Ward-5(4) Baroda. अपीलाथ / (Appellant) यथ /(Respondent) Assessee by : Shri Manish J Shah, AR Revenue by : Ms.Pooja Parekh, Sr.DR स ु नवाई क तार ख/Date of Hearing : 24/02/2023 घोषणा क तार ख /Date of Pronouncement: 28/02/2023 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER Present Misc. Applicationhas been filed by the assessee Revenue seeking recall of ex parte order dated 25.7.2019of the ITAT passed in the case of the assessee for Assessment Year 2005-06 in ITA No.2877/Ahd/2014. 2. The assessee has filed the above MA supported by an affidavit sworn by the assessee. It is pleaded inter alia that the assessee had filed written submissions, but the same was not considered while passing the impugned order, the appeal being dismissed for non MA No.4/Ahd/2023 2 prosecution. The same being an apparent mistake from the record, and being violation of principle of natural justice, the impugned order deserves to be recalled, it was pleaded and the assessee be given a fresh opportunity to defend his case before the Tribunal. The contents of the application read as under: “3. The applicant-assessee humbly submits that, the applicant had submitted his written submissions dated 26.09.2017 and 20.05.2019 before the Hon'ble Bench. However, the Hon'ble Tribunal passed the order dated 25.07.2019 stating that, there was no representation on behalf of the applicant-assessee. The applicant-assessee was very serious about pursuing the appeal filed, and therefore, prays of Your Honour to kindly recall and restore the above mentioned appeal. 4. In this view of the matter, it is most humbly submitted that, deciding the aforesaid appeal without considering the written submissions of the Applicant would be in violation of the principles of natural justice and a mistake apparent from record within the meaning of section 254(2) of the Act, and hence, it is most humbly urged that order passed by this Hon'ble Tribunal, may kindly be recalled in the interest of justice. 5. It is humbly submitted that, the applicant-assessee had not received the order dated 25.07.2019 passed by the Hon'ble Tribunal. However, since long time had elapsed after filing the written submissions before the Hon'ble Tribunal, the applicant-assessee came to know of the order on checking of online portal of ITAT recently. Therefore, the applicant-assessee received the official copy of the order of the Tribunal on 22.12.2022 by making application before the Registry. 6. Under the aforesaid circumstances, it is requested that, in view of the above mentioned facts, the appeal may kindly be recalled and an opportunity of hearing may kindly be granted to the applicant-assessee in the interest of justice.” 3. The ld.counsel for the assessee while reiterating the pleadings in the MA, submitted that the assessee was prevented by reasonable cause and the fact that written submissions though filed by the assessee in the matter, was not considered by the Tribunal while passing the ex parte order, accordingly, he submitted that the impugned order may be recalled and the assessee may be given fresh opportunity of hearing his case in the interest of justice. MA No.4/Ahd/2023 3 4. Heard the parties, and gone through the assessee’s pleadings and the impugned order of the Tribunal. Though, the absence of the assessee, without reason, cannot be countenanced, but in terms of Rule 24/25 of the Income Tax Appellate Tribunal Rules,1963, requiring appeals heard exparte to be disposed off on merits and noting that despite written submissions filed by the assessee in support of the grounds raised , the order passed by the ITAT did not dispose off the appeal on merits ,we are inclined to accept the application of the assessee seeking recall of the order for hearing afresh. Accordingly, we recall the impugned order dated 25.7.2019and restore the appeal of the assessee to its original number. The Registry is directed to fix the case of assessee in the normal course. Parties be informed accordingly. 5. In the result, MA of the assessee is allowed. Order pronounced in the Court on 28 th February, 2023 at Ahmedabad. Sd/- Sd/- (SUCHITRA R. KAMBLE) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 28/02/2023