Smt. Prreti Sadashivam Saji, Bharuch V. The Income Tax Officer, Ward-1, Bharuch

MA 40/SRT/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2457 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 10 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 11-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RECALL OF
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER MA NO. 40/SRT/2018 [ARISING OUT OF ITA NO. 247/AHD/2015 FOR AY.2010-11] ( VIRTUAL HEARING IN VIRTUAL COURT) SMT. PREETI SADASHIVAM SAJI, PROP. OF NARMADA FLUID CONTROL, 2 ND FLOOR, 202, SHIV MANGALAM COMPLEX, B/H ADITYA COMPLEX , KASAK CIRCLE BHARUCH 392001, PAN : ATBPS 1591G VS INCOME TAX OFFICER, WARD-(1), BHARUCH-392001 APPLICANT RESPONDEDNT APPLICANT BY SHRI MUKUND RAO - CA RESPONDENT BY MS ANUPMA SINGLA -SR. DR DATE OF HEARING 29.10.2020 DATE OF ORDER 04.11.2020 O R D E R PER PAWAN SINGH, JUDICIAL MEMBER : 1. THIS MISCELLANEOUS APPLICATION (MA) IS FILED BY ASSESSEE FOR RECALL OF ORDER DATED 10.08.2018. THE APPLICATION WAS FILED ON 11.12.2018. IN THE APPLICATION THE ASSESSEE STATED THAT HEARING OF APPEAL WAS FIXED ON 31.07.2018 AND THE ASSESSEE COULD NOT ATTEND THE HEARING AS THE AUTHORIZED REPRESENTATIVE (AR) APPOINTED BY THE ASSESSEE IS BASED IN AHMEDABAD. THE ASSESSEE WAS NOT AWARE THAT HIS AR HAS NOT APPEARED ON THE DATE FIXED FOR HEARING NOR FILED APPLICATION FOR SEEKING ADJOURNMENT. THE ASSESSEE HAS ALSO FILED HIS MA NO. 40/SRT/2018 IN ITA NO. 247/AHD/2015 PREETI SADASHIVAM SAJI 2 AFFIDAVIT SUPPORTING THE CONTENTS OF APPLICATION. THE LD. AUTHORIZED REPRESENTATIVE (AR) OF THE ASSESSEE SUBMITS THAT NONE COULD APPEARED ON BEHALF OF ASSESSEE WHEN APPEAL WAS FIXED ON 31.07.2018, THE NON- APPEARANCE WAS NEITHER INTENTIONAL NOR DELIBERANT BUT WAS DUE TO THE BONA FIDE REASON THAT THE ASSESSEE WAS NOT AWARE THAT HIS AR HAS NOT APPEARED ON THE DATE FIXED FOR HEARING NOR FILED APPLICATION FOR SEEKING ADJOURNMENT. THE LD. AR FOR THE ASSESSEE PRAYED THAT ASSESSEE MAY BE GIVEN OPPORTUNITY OF HEARING ON MERIT. THE ASSESSEE HAS GOOD CASE ON MERIT AND HE WOULD SUFFER IRREPARABLE INJURY IF THE ORDER IS NOT RECALLED. THE TRIBUNAL WHILE PASSING THE ORDER DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT DISCUSSION IN THE MERIT OF THE CASE. THE LD. AR FOR THE ASSESSEE SUBMITS THAT THE ASSESSEE IS WILLING TO SETTLE THE DISPUTE BY FILING APPLICATION UNDER VIVAD SE VISWAS SCHEME-2019. 2. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESENTATIVE (DR) FOR THE REVENUE SUBMITS THAT THERE IS NO MISTAKE APPARENT IN THE ORDER PASSED BY TRIBUNAL. THE ASSESSEE WAS SERVED UPON THE PROPER NOTICE OF HEARING OF APPEAL. THE MA OF THE ASSESSEE MAY BE DISMISSED. 3. WE HAVE CONSIDERED THE CONTENTIONS OF BOTH THE PARTIES AND PERUSED THE RECORD ACCORDINGLY. WE HAVE NOTED THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON19.07.2018. THE APPEAL OF THE ASSESSEE WAS DECIDED EX PARTE AND WAS DISMISSED IN LIMINE AND WITHOUT DISCUSSING THE MERIT OF THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND MA NO. 40/SRT/2018 IN ITA NO. 247/AHD/2015 PREETI SADASHIVAM SAJI 3 THE FACT THAT THE SUBSTANTIAL RIGHT OF THE ASSESSEE ARE INVOLVED IN THE PRESENT APPEAL, THEREFORE, IN THE CONSIDERING THE PRINCIPLE OF NATURAL JUSTICE, THE ORDER DATED 10.08.2018 IS RECALLED AND THE HEARING OF APPEAL AFRESH IS FIXED ON 05.01.2021. ISSUANCE OF FRESH NOTICE OF HEARING IS DISPENSED WITH AS THE DATE OF HEARING IS FIXED IN THE PRESENCE OF PARTIES. THE ASSESSEE IS DIRECTED TO BE VIGILANT IN FUTURE IN TIMELY ATTENDING THE HEARING OF THE APPEAL. 4. IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 29.10.2020 AT THE TIME OF HEARING MA. SD/- SD/- (DR. ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 04/11/2020 (SELF)PS COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR /TRUE COPY/ BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SR. PS/ PS ITAT, SURAT