Dr. Chandrahas A. Desai, Ahmedabad V. The ACIT, Circle-15, Ahmedabad

MA 44/AHD/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3803 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 18-01-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 03-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA SINGH
• Section: 6

Judgement Text

MA NO. 44 /AHD/20 1 5 (IN ITA NO . 1651 /AHD/20 1 1 ) A SSESSMENT Y EAR : 200 8 - 09 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH , AHMEDABAD [CORAM: SHAILENDRA KUMAR YADAV JM AND PRAMOD KUMAR AM ] M.A. NO. 44 /AHD/201 5 (IN ITA NO. 1651 / AHD / 2 0 1 1 ) ASSESSMENT YEAR: 200 8 - 09 DR. CHANDRAHAS A. DESAI ....... .. . ..... APPEL LANT B/2, STATUS APARTMENT, OPP. NAVRANGPUR A TELE. EXCHANGE, ELLISBRIDGE, AHMEDABAD [PAN: A CJPD 5052 C ] VS. A .C.I.T., CIRCLE 15 .... ........ .... .. .. .. .... .. RESPONDENT AHMEDABAD. APPEARANCES BY: SAKAR SHARMA , FOR THE A PPELLANT NARENDRA SINGH, FOR THE RE SPONDENT DATE OF CONCLUDING THE HEARING : JANUARY 1 ST , 201 6 DATE OF PRONOUNCING THE ORDER : JANUARY 18 TH , 201 6 O R D E R PER PRAMOD KUMAR AM : BY THIS M ISCELLANEOUS A PPLICATION , THE ASSESSEE APPLICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 1 0 .0 4 .201 5 PASS ED BY THE ITAT AH MEDABAD D BENCH IN IT A NO . 1651 /AHD/2011 FOR A.Y. 200 8 - 09 . 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE APPLICANT HAS SUBMITTED A S FOLLOWS : - 1. THE PRESENT APPLICATION IS FILED BY THE ABOVE NAMED APPLICANT IN RESPECT OF DISMISSAL OF THE APPEAL EX - P A RT E VIDE ORDER DA T ED 10.04.2015 PASSED BY THIS HON BLE TRIBUNAL FOR NON ATTENDANCE BY THE APPLICANT/AUTHORISED REPRESENTATIVE . MA NO. 44 /AHD/20 1 5 (IN ITA NO . 1651 /AHD/20 1 1 ) A SSESSMENT Y EAR : 200 8 - 09 PAGE 2 OF 3 2. IN T HIS RESPECT, YOUR A PPELLAN T HAS NOT RECEIVED THE ABOVE NO T ED ORDER TILL DAT E , B UT HAS COME TO KNOW THIS ONLY AT THE TIME OF VERIFYING THE ONLINE RECORD ON THE ITAT S WEBSITE AND THEN ONLY, YOUR APPELLANT HAS COME TO KNOW THAT , THE ORDER HAS ALREADY BEEN PASSED EX - PART E BY HON BLE ITAT, AHMEDABAD ON 10.04.2015 AND THUS YOUR APPELLANT , PRAYS TO RECONSIDER THE ORDER PASSED BY HON BLE I TAT BY GIVING ONE MORE CHANCE FOR HEARING ON THE CASE. 3. IN THIS RESPECT SHRI MAYUR M. SHAH WHO IS AUTHORISE D BY YOUR APPELLANT FOR THE AFORESAID MATTER WAS OUT OF T OWN FOR SOME URGENT MATTER FOR SEIZURE O F SILVER MATERIAL IN I NCOME T AX D EPARTMENT A T KOLHAPUR. SINCE, THE AUTHORISED REPRESENTATIVE W AS NOT IN TOWN, HE WAS UNABLE TO BE PRESENT AND/OR SEND HIS OFFICE STAFF FOR THE ADJOURNMENT OF THIS HEARING ON THE DATE OF HEARING. 4. ACCORDINGLY , IT IS HUMBLY SUBMITTED T HAT, THE AUTHORISE REPRESENTATIVE OF YOUR APPELLANT WAS NOT ABLE TO REPRESENT HIS CASE BEFORE HON BLE I T AT ON THE DATE OF HEARING. ACCORDINGLY , T HE NOTICE SENT BY T HE OFFICE OF THE HON BLE ITAT, FIXING THE D ATE OF HEARING ON 31 ST MARCH, 2015 CO ULD NOT BE ATTENDED OR ADJOURNED BY THE AUTHORISED REPRESENT AT IVE. UNDER THE CIRCUMSTANCES , IN ABSENCE OF A NY FURTHER NOTICE BEING SERVED UPON THE ASSESSEE, AS STATED EARLIER ON VERIFICATION OF ONLINE RECORDS IT IS FOUND THAT THE ORDER HAS ALREADY BEEN PA SSED EX - P ARTE BY HON BLE ITAT. 5. YOUR APPELLANT MOST RESPECTFULLY SUBMIT THAT THE HEARING OF THE APPEAL COULD NOT BE ATTENDED FOR THE REASONS STA T ED ABOVE. YOUR APPELLANT HAD NOT DESIRED TO GIVE UP THE APPEAL AND EX - PARTE DECISION OF THE APPEAL WOULD CAU SE GRAVE AND IRREPARABLE INJURY TO YOUR APPELLANT SINCE , THE SUBJECT MATTER OF THE APPEAL IS PURELY BASED ON THE FACTS. 6. IT IS RESPECTFULLY SUBMITTED THAT IN T HE FACTS AND CIRCUMSTANCES OF THE CA S E, THE EX - PARTE ORDER DECIDING THE APPEAL MAY KINDLY BE RE CALLED AND THE APPEAL MAY KINDLY BE RE - FIXED FOR HEARING TO GIVE ONE MORE OPPORTUNITY TO THE APPELLANT TO REPRESENT HIS CASE. IT IS RESPECTFULLY SUBMITTED THAT IN THE LARGER INTEREST OF JUSTICE THE HON BLE TRIBUNAL BE PLEASED TO ACCEPT THE PRAYER OF THE A PPELLANT AND REHEAR THE MATTER. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSION S OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THERE WAS A REASO NABLE CAUSE FOR ASSESSEE S FAILURE TO APPEAR BEFORE THE I T AT ON THE DATE OF HARING. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT BENCH D AHMEDABAD PASSED IN ITA NO . 1651 /AHD/2011 DATED 10 .0 4 .201 5 . THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING O N MERIT . MA NO. 44 /AHD/20 1 5 (IN ITA NO . 1651 /AHD/20 1 1 ) A SSESSMENT Y EAR : 200 8 - 09 PAGE 3 OF 3 5. IN THE RESULT, THE M ISCELLANEOUS A PPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH JANUARY, 2016 . SD/ - SD/ - SHAILENDRA KUMAR YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD , THE 18 TH DAY OF JANUARY, 2016 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD