Shri Dharmendra Kanaiyalal Patel, Kadi V. The ACIT, Central Circle-1(4), Ahmedabad

MA 40/AHD/2015

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5157 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-11-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 29-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P M MEHTA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I S. S. GODARA , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER DHARMENDRA KANAIYALAL PATEL, KADI , AHMEDABAD PAN: ABUPP4537C (APPELLANT) VS THE ACIT, CENTRAL CIRCLE - 1(4), AHMEDABAD (RESPONDENT) REVENUE BY : S H RI PRASOON KABRA , SR. D . R. ASSESSEE BY: S H RI P.M. MEHTA , A.R. DATE OF HEARING : 18 - 11 - 2 016 DATE OF PRONOUNCEMENT : 09 - 01 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE M .A. IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 26 - 02 - 2015 IN RESPECT OF ITA NO. 675/AHD/2011 FOR A.Y. 2008 - 09 WHICH WAS DISMISSED BY THE CO - ORDINATE B BENCH, AHMEDABAD. M.A. NO. 40/AHD/2015 (IN I T ( SS) A NO . 675 / A HD/20 11 ) A SSESSMENT YEAR 200 8 - 09 M.A. NO. 40/AHD/2015 (IN I.T.A NO.675/AHD/2011) A.Y. 2008 - 09 PAGE NO DHARMENDRA KANAIYALAL PATEL VS. ACIT 2 2. THE ASSESSEE VIDE ITS APPLICATION DATED 29.06.2015 HAS STATED AS FOLLOWS: - THE ABOVE MENTIONED APPEAL WAS FILED BY THE ASSESSEE ON 26 - 12 - 2011. THEREAFTER, HEARINGS OF THE ABOVE APPEALS WERE FIXED ON VARIOUS DATES. LAST HEARING OF THE ABOVE MENTIONED APPEAL WAS FIXED ON 20.01.2015, BUT ON THAT DAY MATTER WAS ADJOURNED AS BENCH WA S NOT FUNCTIONING. AS MENTIONED ABOVE, THE HON'BLE TRIBUNAL HAS MENTIONED THAT A NOTICE HAS BEEN ISSUED BY REGISTRY ON 30.01.2015 TO THE ASSESSEE FIXING THE DATE OF HEARING 18.2.2015, BUT NO ONE HAS APPEARED NOR AN ADJOURNMENT APPLICATION ON BEHALF OF THE ASSESSEE WAS FILED. IN THIS CONNECTION, WE HAVE TO BRING TO YOUR HONOURS' KIND NOTICE THAT THE SAID NOTICE WAS RECEIVED BY ONE OF THE FAMILY MEMBERS OF THE ASSESSEE VIZ. PATEL VIDHYABEN RASIKLAL, BUT DUE TO ILLNESS OF HER NEPHEW SANJAY KANAIYALAL PATEL, WH O WAS ADMITTED IN THE HOSPITAL ON ACCOUNT OF CANCER DISEASE AND IN THAT TENSION, SHE FORGOT TO HANDOVER THE PERSON CONCERNED THE SAID NOTICE OF ITAT IN THE OFFICE OF THE ASSESSEE FOR TAKING NECESSARY ACTION ON IT. IN SUPPORT OF THE ABOVE CONTENTION, THE AF FIDAVIT OF PATEL VIDHYABEN RASIKLAL IS ATTACHED HEREWITH FOR YOUR HONOURS' KIND PERUSAL. THIS BEING A REASONABLE CAUSE IN THE INTEREST OF THE JUSTICE, ASSESSEE REQUESTS YOUR HONOURS TO GRANT ONE OPPORTUNITY TO THE ASSESSEE TO REPRESENT HIS CASE, AND REQUES TS YOUR HONOURS TO RECALL THE APPEAL BY SETTING ASIDE THE EXPARTE ORDER. 3. DURING THE COURSE OF APPELLANT PROCEEDINGS THE LEARNED COUNSEL HAS REPEATED THE ABOVE STATED FACTS AS A REASON FOR NOT ATTENDING THE HEARING IN THE CASE OF THE ASSESSEE. ON THE O THER HAND THE LEARNED DR HAS NOT RAISED ANY OBJECTION FOR CONSIDERING THIS CASE ON MERIT. AFTER CONSIDERING THE ENTIRE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND THE REASON ABLE CAUSE FOR NON - ATTENDANCE ON THE DATE OF HEARING , WE SET ASIDE THE ORDER O F THE TRIBUNAL DATED 26.02.2015 AND RESTORE THE APPEAL FOR FRESH HEARING AND THE REGISTRY WILL FIX THE HEARING OF THIS APPEAL IN DUE COURSE OF TIME. M.A. NO. 40/AHD/2015 (IN I.T.A NO.675/AHD/2011) A.Y. 2008 - 09 PAGE NO DHARMENDRA KANAIYALAL PATEL VS. ACIT 3 4. IN THE RESULT, THE M.A. OF ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 09 - 01 - 201 7 SD/ - SD/ - ( S.S. GODARA ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 09 /01/2017 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CI T 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,