Sh. Rahul Bhat, Jammu V. The Income Tax Officer, Jammu

MA 40/ASR/2015

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9201 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 7 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 21-12-2018
• Assessment Year: 2005-2006
• Appeal Filed On: 20-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M K KAUL LD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER M.A NO.40(ASR)/2015 (ARISING OUT OF I.T.A NO.517(ASR)/2014) ASSESSMENT YEAR:200 5-06 SH. RAHUL BHAT 12-B, DREAMLANDS COOP. HOUSING SOCIETY LTD. SECTOR-1, EXT. TRIKUTA NAGAR JAMMU. [PAN: AFZPB 1564Q] VS. INCOME TAX OFFICER WARD-1(2), JAMMU (APPELLANT) (RESPONDENT) APPELLANT BY: SH. M.K. KAUL (LD. CA) RESPONDENT BY: SH.CHARAN DASS (LD. DR) DATE OF HEARING: 21.12.2018 DATE OF PRONOUNCEMENT 21.12.2018 ORDER PER N.K.CHOUDHRY, JM: THIS ORDER SHALL DISPOSE OF THE MISC. APPLICATION CAPTION ED ABOVE FILED BY THE ASSESSEE, BY WHICH, SEEKING RECALL OF THE ORDER DAT ED 17.03.2015 PASSED BY THE CO-ORDINATE BENCH AT AMRITSAR IN ASSESSEES AP PEAL. 2. AT THE OUTSET, THE LEARNED AR CONTENDED THAT THE ASSESSE E COULD NOT ATTEND THE HEARING ON 16.03.2015, AS NO NOTICE WAS EV ER SERVED UPON THE ASSESSEE OR HIS COUNSEL. HOWEVER, THE ASSESSEE HAS FILED THE W RITTEN SUBMISSIONS MENTIONING THEREIN THE REASONS FOR NON ATTEND ANCE, WHICH ARE REPRODUCED AS UNDER: I HAVE RECEIVED ON 23/04/2015 A COPY OF ORDER MADE BY THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, DATED 17/03/201 5 WHICH INDICATES THAT THE APPEAL FILED BY ME BEFORE THE TRIBUNAL ON 13 TH AUGUST 2014 BEING APPEAL NO. I.T.A. NO. 517 (ASR) / 2014, FOR ASSESSMENT YEA R 2005-06 HAS BEEN TREATED AS UN-ADMITTED AND , ACCORDINGLY, IS DISMIS SED ON THE GROUND THAT M.A.NO.40/ASR/2015 (A.Y.2005-06) (ARISING OUT OF ITA NO.517(ASR)/2014) S H. RAHUL BHAT VS. ITO 2 I/APPELLANT HAVE DEFAULTED IN APPEARING BEFORE THE HONBLE TRIBUNAL ON 16/03/2015 WHICH WAS THE DATE FIXED FOR THE HEARING OF THE APPEAL. I SUBMIT THAT THE DEFAULT HAS NOT BEEN INTENTIONAL. THE ASSESSEE /APPELLANT COULD NOT TAKE NOTICE OF THE INTIMATION FOR FIXATIO N OF THE HEARING OF THE APPEAL ON 16 TH MARCH 2015 DUE TO CIRCUMSTANCES EXPLAINED BELOW. BY VIRTUE OF HIS EMPLOYMENT THE ASSESSEE SH. RAHUL BHAT HAS BEEN LIVING IN SINGAPORE FOR THE LAST SEVERAL YEARS. HE HAS NOT VI SITED INDIA FOR AT LEAST LAST ONE YEAR. HIS INTERESTS IN INDIA ARE BEING LOOKED A FTER BY HIS FATHER SH. RAJIV BHAT WHO IS ALSO SIGNATORY TO THE APPEAL ON BEHALF OF HIS SON. SH. RAJIV BHAT, AS ALSO OTHER MEMBERS OF HIS FAMILY HAD ALSO LEFT I NDIA TO JOIN HIS SON IN SINGAPORE. HE LEFT INDIA ON 21/01/2015 AND ARRIVED BACK ON 20/04/2015. OBVIOUSLY, RAJIV BHAT AND HIS FAMILY MEMBERS WERE A BSENT FROM INDIA BETWEEN 21/01/2015 AND 20/04/2015. THE HOUSE REMAIN ED LOCKED DURING THIS INTERVAL. IN SUPPORT OF THESE FACTS FOLLOWING DOCUMENTS ARE ATTACHED FOR REFERENCE. (I) COPY OF PASS PORT OF SH. RAJIV BHAT WITH EXIT AND A RRIVAL MARKINGS (II) COPIES OF AIR TICKETS FOR BOTH TO AND FRO JOURNEY. ANY INTIMATION/NOTICE WHICH MAY HAVE ARRIVED DURING THE SAID INTERVAL HAS GOT MISS-DELIVERED OR IN ANY CASE HAS NOT COME TO T HE NOTICE OF THE CONCERNED. IN VIEW OF THE ABOVE SUBMISSIONS, THE LEARNED COUNSEL FO R THE ASSESSEE PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 17 .03.2015 MAY BE RECALLED FOR FRESH ADJUDICATION ON MERITS, TO WHICH THE LEARNED DR DID NOT OPPOSE. 3. WE HAVE HEARD BOTH THE PARTIES AND HAVE PERUSED THE MATERIAL AVAILABLE ON RECORD. HENCE, WE ARE SATISFIED WITH THE EX PLANATION OFFERED BY THE ASSESSEE FOR NON ATTENDANCE ON THE SCHEDULED DATE OF H EARING. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE A FORESAID ORDER OF THE TRIBUNAL DATED 17.03.2015 AND DIRECT THE REGISTRY TO FIX THE MAIN APPEAL FOR HEARING IN DUE COURSE, WHICH WE, IN CONSULTATION WITH T HE PARTIES, HAVE IN FACT FIXED FOR 04.02.2019. NO NOTICES OF HEARING SHALL, ACCORDINGLY BE SENT. M.A.NO.40/ASR/2015 (A.Y.2005-06) (ARISING OUT OF ITA NO.517(ASR)/2014) S H. RAHUL BHAT VS. ITO 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21.12.2018 . SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUD ICIAL MEMBER DATED: 21.12.2018 /PK/PS. COPY OF THE ORDER FORWARDED TO: (1) SH. RAHUL BHAT 12-B, DREAMLANDS COOP. HOUSING SOCIETY L TD. SECTOR-1, EXT. TRIKUTA NAGAR JAMMU (2) INCOME TAX OFFICER, WARD-1(2), JAMMU (3) THE CIT(A), JAMMU (4) THE CIT, CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER FILENAME: RAHUL BHAT, M.A 40-15 DIRECTORY: D:\DOCUMENT\NKC ORDERS 2018\MISC. PETITO N TEMPLATE: C:\USERS\ETC PARMOD\APPDATA\ROAMING\MICROSOFT\TEMPLATES\NORMAL.D OT TITLE: IN THE INCOME TAX APPELLATE TRIBU NAL SUBJECT: AUTHOR: RAHUL PRABHAKAR KEYWORDS: COMMENTS: CREATION DATE: 12/21/2018 11:36:00 AM CHANGE NUMBER: 58 LAST SAVED ON: 12/21/2018 3:30:00 PM LAST SAVED BY: ETC PARMOD TOTAL EDITING TIME: 42 MINUTES LAST PRINTED ON: 12/21/2018 3:31:00 PM AS OF LAST COMPLETE PRINTING NUMBER OF PAGES: 3 NUMBER OF WORDS: 679 (APPROX.) NUMBER OF CHARACTERS: 3,872 (APPROX.)