M/s. Ganesh Travels, Bharuch V. The Dy.CIT.,Bharuch Circle, Bharuch

MA 43/SRT/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4749 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 8 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 14-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RECALLING OF
• Section: 254(2)

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. 43/SRT/2019 IN ITA NO. 99/AHD/2013 FOR AY.2007-08 ( VIRTUAL HEARING) M/S GANESH TRAVELS, 19/20, NANDANVAN SHOPPING, SEVASHRAM ROAD, BHARUCH PAN : AADFG 5404 D VS DCIT, CIRCLE, BHARUCH APPLICANT RESPONDENT ASSESSEE BY SH. MUKUND RAO- CA/ AR REVENUE BY MISS ANUPMA SINGHLA SR. DR DATE OF HEARING 05.02.2021 DATE OF PRONOUNCEMENT 05.02.2021 ORDER UNDER SECTION 254(2) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. THIS MISCELLANEOUS APPLICATIONS (MA) IS FILED BY THE ASSESSEE FOR RECALLING OF THE ORDER DATED 03.10.2018 IN ITA NO. 99/AHD/2013. THE LEARNED AUTHORIZED REPRESENTATIVE (AR) FOR THE ASSESSEE SUBMITS THAT THIS APPEAL WAS INITIALLY FILED AT AHMEDABAD AND ON SETTING UP BENCH AT SURAT; IT WAS TRANSFER TO THIS BENCH. THE APPEAL OF THE ASSESSEE WAS DECIDED BY TRIBUNAL DUE TO NON APPEARANCE AND PROSECUTION ON 03.10.2018. THE LD. AR FOR THE ASSESSEE SUBMITS THAT ASSESSEE APPOINTED HIS AUTHORISED REPRESENTATIVE (AR) AT AHMEDABAD WHO WAS PURSUING THIS APPEAL. NO NOTICE FOR FIXING THE MA NO. 43/SRT/2019 IN ITA NO. 99/AHD/2013 M/S GANESH TRAVELLS 2 HEARING OF APPEAL AT SURAT BENCH WAS RECEIVED TO ASSESSEE. THE NOTICE MAY HAVE BEEN RECEIVED BY HIS AR, BUT NO INTIMATION ABOUT THE RECEIPT OF NOTICE WAS COMMUNICATED TO THE ASSESSEE AND THAT THE ASSESSEE SHOULD NOT BE ALLOW TO SUFFER. THE ASSESSEE CAME TO KNOW ABOUT THE PASSING OF EX-PARTY ON 12.02.2019, WHEN COPY OF THE ORDER WAS RECEIVED BY ASSESSEE. THE LD. AR FOR ASSESSEE SUBMITS THAT NON APPEARANCE ON BEHALF OF ASSESSEE ON THE DATE OF HEARING WAS NOT INTENTIONAL BUT DUE TO REASONS EXPLAINED HEREINABOVE. AND THERE IS SUFFICIENT CAUSE FOR RECALLING THE ORDER DATED 03.10.2018. 2. THE LD. AR FOR THE ASSESSEE FURTHER SUBMITS THAT THE ASSESSEE HAS GOOD CASE ON MERIT AND LIKELY TO SUCCEED, IF THE APPEAL IS HEARD AND DECIDE ON MERIT. THE TRIBUNAL WHILE PASSING ORDER ON 03.10.2018HAS NOT ADJUDICATED THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE. THE LD AR FOR THE ASSESSEE FURTHER SUBMITS THAT THE ASSESSEE INTENDS TO SETTLE DISPUTE WITH THE DEPARTMENT AND HAS ALREADY FILED APPLICATION UNDER VIVAD SE VISVAS SCHEME -2020 (VSV). 3. ON THE OTHER HAND THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE (DR) FOR THE REVENUE SUBMITS THE ASSESSEE SHOULD BE VIGILANT IN ATTENDING THE HEARING BEFORE THE TRIBUNAL. THE ASSESSEE HAS GIVEN EXCUSES INSTEAD OF DISCLOSING SUFFICIENT CAUSE FOR RECTIFICATION OF THE MA NO. 43/SRT/2019 IN ITA NO. 99/AHD/2013 M/S GANESH TRAVELLS 3 ORDER. THE LD. DR FOR REVENUE SUBMITS THAT BENCH MAY TAKE DECISION IN ACCORDANCE WITH LAW. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF THE PARTIES AND HAVE SEEN THE CONTENTS OF THE ORDER DATED 03.10.2018. PERUSAL OF THE ORDER REVEALS THAT WHILE DECIDING THE APPEAL THE TRIBUNAL HAS NOT ADJUDICATED THE APPEAL ON MERIT RATHER DISMISSED FOR NON PROSECUTION. BEFORE US, THE LD. AR FOR THE ASSESSEE FAIRLY SUBMITTED THAT THE ASSESSEE IS WILLING TO AVAIL THE BENEFIT OF VSV AND HAS ALREADY FILED APPLICATION UNDER THE SAID SCHEME. CONSIDERING THE SUBMISSIONS OF LD. AR FOR THE ASSESSEE THAT THE ASSESSEE APPOINTED HIS REPRESENTATIVE AT AHMEDABAD WHO WAS PURSUING THIS APPEAL AND THAT NO NOTICE FOR FIXING THE HEARING OF APPEAL AT SURAT BENCH WAS RECEIVED TO ASSESSEE, THE APPLICATION OF THE ASSESSEE IS SUPPORTED WITH HIS AFFIDAVIT. THEREFORE, THE ORDER DATED 03.10.2018 IS RECALLED AND THE HEARING OF APPEAL IS FIXED ON 18.03.2021 FOR HEARING IT AFRESH AND / OR REPORTING THE STATUS OF OUTCOME OF APPLICATION FILED BY THE ASSESSEE UNDER VSV. ISSUANCE OF FRESH NOTICE FOR HEARING IS DISPENSED WITH AS THE DATE OF HEARING IS FIXED WITH THE CONSENT OF PARTIES. THE ASSESSEE IS DIRECTED TO FILE ALL THE DOCUMENTS, IF SO DESIRED FIFTEEN DAYS BEFORE THE DATE OF HEARING, WITH COPY TO THE OPPOSITE PARTY. 5. IN THE RESULT THE MA FILED BY THE ASSESSEE IS ALLOWED. MA NO. 43/SRT/2019 IN ITA NO. 99/AHD/2013 M/S GANESH TRAVELLS 4 ORDER PRONOUNCED ON 05 TH FEBRUARY 2021 AT THE TIME OF HEARING IN VIRTUAL COURT. SD/- SD/- (DR. ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 05 TH FEBRUARY 2021 SELF BY AUTHOR COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR , SURAT