Jitendra Ambalal Patel, Ahmedabad V. Income Tax Officer, Ward-6(1), Ahmedabad

MA 52/AHD/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5635 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 08-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

M.A. NO.52/AHD/2017 ASSESSMENT YEAR: 2009-10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD SMC BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM] M.A. NO.52/AHD/2017 (IN ITA NO.804/AHD/2015) ASSESSMENT YEAR: 2009-10 JITENDRA AMBALAL PATEL, ..................APPLICANT MAHALAXMI TENAMENT, BESIDE MAHALAXMI TEMPLE, BAHARGAV ROAD, KUBER NAGAR, SAIJPUR, BOGHA, AHMEDABAD. [PAN : AEXPP 7489 P] VS. INCOME TAX OFFICER, WARD 7(2)(2), AHMEDABAD. ............................RESPONDENT APPEARANCES BY: ANIL N. SHAH FOR THE APPLICANT PRASOON KABRA FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 19.01.2018 DATE OF PRONOUNCING THE ORDER : 19.01.2018 O R D E R BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE APP LICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 02.12.2016 PASSED BY T HE ITAT AHMEDABAD SMC BENCH IN ITA NO.804/AHD/2015 FOR ASSESSMENT YEAR 2009-10. 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE AP PLICANT HAS SUBMITTED AS FOLLOWS:- ON THE DAY OF HEARING AS ON 01.12.2016 MY A.R. C A ANIL N. SHAH COULD NOT APPEAR FOR HEARING OF THE APPEAL BEFORE THE HON BLE TRIBUNAL AS HE WAS SUFFERING FROM CHIKANGUNIA AND WAS ALSO HAVING TOO MUCH WEAKNESS. THOUGH HE CONTACTED AND REQUESTED ME TO ARRANGE FOR ADJOUR NMENT, BUT I BEING A LAYMAN AND PRESENTLY RUNNING A LOADING VAN ON HIRE, I COUL D NOT APPROACH THE HONBLE TRIBUNAL TIMELY FOR ADJOURNMENT AND WHILE ENQUIRED ABOUT THE APPEAL BY MY A.R., M.A. NO.52/AHD/2017 ASSESSMENT YEAR: 2009-10 PAGE 2 OF 2 IT WAS LEARNT THAT THE APPEAL WAS DISMISSED ON THE VERY SAME DAY. THEREUPON, ON THE NEXT DAY ENQUIRY BY MY A.R., BEFORE HE CAN R EQUEST FOR ADJOURNMENT, IT WAS LEARNT THAT THE ORDER WAS PRONOUNCED AND THE ON LY REMEDY WAS TO APPROACH THE HONBLE TRIBUNAL BY WAY OF PREFERRING M.A. FOR RESTORATION OF THE APPEAL AND TO REQUEST THE HONBLE TRIBUNAL FOR HEARING OF THE CAS E ON MERITS THEREOF. IN VIEW OF THE ABOVE FACTS, IN THE INTEREST OF JU STICE, I PRAY THE HONBLE TRIBUNAL FOR RESTORATION OF APPEAL NO.804/AHD/2015 AND HEARING THEREOF. 3. I HAVE HEARD THE PARTIES AND PERUSED THE MATERIA L AVAILABLE ON RECORD. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, I AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THER E WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, I RECALL THE ORDER DATED 02.12.2016 OF THE ITAT AHMED ABAD SMC BENCH PASSED IN ITA NO.804/AHD/2015 FOR ASSESSMENT YEAR 2009-10. THE R EGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 14.02.2018. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 19 TH DAY OF JANUARY, 2018. SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: AHMEDABAD, THE 19. TH DAY OF JANUARY, 2018. 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 AHMEDABAD BENCHES, AHMEDABAD