Pritam Gandhi, BILASPUR(CG) V. ITO, WARD 1(2), BILASPUR(CG)

MA 5/BIL/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4600 (ITAT-RAIPUR)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 14-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause; Non compliance
• Section: 147

Judgement Text

MA NO.0 5 /RPR/2015 ASSESSMEN T Y EAR: 200 6 - 0 7 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR [CORAM : PRAMOD KUMAR AM & C.M. GARG, JM ] M.A. NO.0 5 /RPR/2015 (IN ITA NO . 26 / BLPR/201 2 AS SESSMENT Y EAR : 20 0 6 - 07 PRITAM GANDHI .APPELLANT S/O. SHRI SOHANLAL GANDHI PUNJABI COL ONY DAYALBANDH BILASPUR (CG) [PAN : A ICPG 2476 J ] VS. INCOME TAX OFFICER WARD 1(2) BILASPUR ....................RESPONDENT APPEARANCES BY: S.R. RAO , FOR THE A PPELLANT D.K. JAIN , F OR THE RE SPONDENT DATE OF CONCLUDING THE HEARI NG : JUNE 2 4 TH , 201 6 DATE OF PRONOUNCING THE ORDER : JUNE 24 TH , 201 6 O R D E R PER PRAMOD KUMAR, AM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE APPLICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 1 9 .0 6 .2015 PASSED BY THE ITA T RAIPUR BENCH IN ITA NO. 26/BLPR/2012 FOR ASSESSMENT YEAR 200 6 - 07 . 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE APPLICANT HAS SUBMITTED AS FOLLOWS: - THAT AGGRIEVED BY ASSESSMENT MADE UNDER SECTION 147 OF INCOME TAX ACT, 1961 , I HAVE FILED APPEAL BE FORE THE HON BLE COMMISSIONER OF I NCOME T AX , BILASPUR. IT WAS DISMISSED. THEREFORE FURTHER APPEAL WAS FILED BEFORE THIS HON BLE T RIBUNAL ON 21.02.2012. SHRI A K JAIN , ADVOCATE , BILASPUR WAS ENGAGED TO REPRESENT BEFORE THIS HON BLE TRIBUNAL . MA NO.0 5 /RPR/2015 ASSESSMEN T Y EAR: 200 6 - 0 7 PAGE 2 OF 3 THAT LATER ON, FOR SOME PERSONAL REASONS I WAS FORCED TO SUBSTITUTE HIM AND ENGAGE S HRI S R RAO ADVOCATE B H ILAI WHO APPEARED BEFORE THE HON BLE FIRST APPELLATE AUTHORITY. THE APPEAL MEMO, OTHER ENCL O SURES AND POWER OF ATTORNEY WERE SENT TO HIM ON 17.06.2015 THROUGH MADHUR COURIER SERVICES. AS PER CONSIGNMENT TRACKING REPORT, THE DOCUMENT REACHED THEIR BHILAI OFFICE ON 18.06.2015 AT 18.55 HOURS. IT APPEARS THE ENVELOPE WAS DELIVERED IN TIME AND WAS SENT FOR DELIVERY TO THE ADDRESSEE ON 19.06.2015. COPY OF THE CONSI GNMENT TRACKING REPORT IS SUBMITTED HEREWITH AS ANNEXURE - 1 THAT THE APPEAL WAS FIXED FOR HEARING ON 19.06.2015. SINCE POWER OF ATTORNEY WAS NOT RECEIVED BY SHRI RAO BEFORE 19.06.2015 , HE COULD NOT APPEAR BEFORE THE HO N BLE TRIBUNAL. RESULTANTLY THE APPE AL WAS DISMISSED EX - PARTE ON THE GROUND OF NON PROSECUTION, WITH LIBERTY TO APPROACH THE HON BLE TRIBUNAL FOR RECALLING THE ORDER. COPY OF THE ORDER IS SUBMITTED HEREWITH FOR KIND PERUSAL AS ANNEXURE - 1, THAT FOR REASONS OF DELAY IN SENDING THE PAPERS AND POWER OF ATTORNEY, THE LAPSE HAS OCCURRED. I SINCERELY WANTED TO PROSECUTE THE APPEAL BUT THE COMPLIANCE COULD NOT BE MADE FOR POSTAL DELAY IN DELIVERING THE POWER OF ATTORNEY, FOR WHICH I SEEK SINCERE APOLOGY THAT, AS SUBMITTED ABOVE, THE HON BLE T RIBU NAL HAS BEEN PLEASED TO ALLOW LIBERTY TO FILE MISC APPLICATION FOR RECALLING THE EX - PARTE ORDER AFTER EXPLAINING REASONS FOR NON COMPLIANCE. ACCORDINGLY , THIS APPLICATION IS BEING MADE DETAILING REASONS FOR NON COMPLIANCE . IN THE FACTS AND CIRCUMSTANCES SUBMITT ED ABOVE , IT IS HUMBLY AND RESPECTFULLY PRAYED THAT THIS HON BLE TRIBUNAL MAY BE PL EASED TO RECALL ITS ODER IN APPEAL ITA NO.26/BLPR/2012 PRONOUNCED ON 19.06.2015 EX - PARTE IN THE INTEREST OF JUSTICE. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEE S FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEA RING. ACCORDINGLY, WE RECALL THE ORDER DATED 1 9 .0 6 .2015 OF THE ITAT, RAIPUR BENCH PASSED IN ITA NO. 26/BLPR /2012 FOR ASSESSMENT YEAR 200 6 - 07 . THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON MERIT. MA NO.0 5 /RPR/2015 ASSESSMEN T Y EAR: 200 6 - 0 7 PAGE 3 OF 3 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF JUNE, 2016. SD/ - SD/ - C.M. GARG PRAMOD KU MAR ( JUDICIAL MEMBER ) (ACCOUNTANT MEMBER) DATED: THE 24 TH DAY OF JUNE, 2016 . PBN/* COPIES TO : (1 ) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR