Shri Ketanbhai Kantilal Shah, Bharuch V. The ACIT.,Cent.Circle-2., Baroda

MA 53/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8884 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 13-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T SHANKAR
• Keywords: Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , .. , '# ' $ BEFORE SHRI MUKUL KR.SHRAWAT, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER MA NOS.53 AND 54/AHD/2012 [ ARISING OUT OF IT(SS)A NOS.209 & 210/AHD/2010] ( % & % & % & % & / / / / ASSESSMENT YEARS : 2003-04 & 2004-05) SHRI KETAN K.SHAH 23, TAKSHASHILA ARCADE ZADESHAWAR CHAR RASTA BHARUCH 392 011 % % % % / VS. ACIT CENTRAL CIRCLE-II AHMEDABAD ( '# ./)* ./ PAN/GIR NO. : AAXPS 1322 F ( (+ / // / APPLICANT ) .. ( ,-(+ / RESPONDENT ) (+ . ' / APPLICANT BY : SHRI VIVEK CHAVDA ,-(+ / . ' / RESPONDENT BY : SHRI T.SHANKAR, SR.D.R. %0 / # / / / / DATE OF HEARING : 07/09/212 12& / # / DATE OF PRONOUNCEMENT : 21.09.12 '3/ O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : BY THESE MISCELLANEOUS APPLICATIONS FILED ON 05/06 /2012, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER DATED 19.1 2.2011 PASSED BY THE ITAT B BENCH AHMEDABAD IN IT(SS)A NOS.209 & 210/AHD/2 010 (A.YS. 2003-04 & 2004-05) AND THE IDENTICALLY WORDED SUBMISSION IS REPRODUCED BELOW:- 1. THE APPLICANT ABOVE NAMED SUBMITS THIS MISC. APPLIC ATION U/S.254(2) OF THE IT ACT 1961 (FOR SHORT THE ACT) FOR RESTORATION OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH-B, AHMEDABAD, WHICH WAS PASSED EX-PARTE ON 19 .12.2011 WHEREBY THE APPEAL OF THE APPLICANT HAS BEEN DISMIS SED FOR WANT OF PROSECUTION. 2. THE APPLICANT SUBMITS THAT BEING AGGRIEVED AND DISS ATISFIED WITH THE ORDER PASSED U/S.250 OF THE ACT ON 21.12.2009 B Y CIT(A)-IV, MA NOS.53 & 53/AHD/ 2012 SHRI KETAN K.SHAH VS. ACIT ASST.YEARS - 2003-04 & 2004-05 - 2 - AHMEDABAD HE HAD PREFERRED AN APPEAL BEFORE THE APP ELLATE TRIBUNAL WHEREIN THE APPLICANT HAD RAISED VARIOUS G ROUNDS OF APPEALS. 3. THE AFORESAID APPEALS HAVE BEEN DISPOSED OF EX-PART E FOLLOWING THE DECISION IN CASE OF MULTIPLAN (INDIA) PVT.LTD., ETC . ON THE GROUND THAT NEITHER ANYBODY APPEARED NOR SOUGHT ADJOURNMEN T IN RESPONSE TO THE NOTICE OF HEARING FIXED ON 19.12.2011 SERVED THROUGH THE OFFICE OF DR. 1. THE APPLICANT SUBMITS WITH GREATEST RESPECT THAT TH E INCOME-TAX PROCEEDINGS INCLUDING PREPARATION AND REPRESENTATIO N BEFORE THE AUTHORITIES IN COMPANY WITH THE TAX CONSULTANT LOOK ED AFTER BY THE GROUP ACCOUNTANT. SHRI DHANJAY SUDHAKAR DHADAN KAR FOR PAST MANY YEARS AND THE APPLICANT HAS FULL CONFIDEN CE AND TRUST IN HIM AS TO THE DUE COMPLIANCE UNDER THE ACT. HOW EVER, WHEN THE NOTICE OF HEARING FIXED ON 19.12.201 WAS RECEIV ED BY HIM, HE COULD NOT COMPLY TO THE SAME ON ACCOUNT TO THE POST -FUNERAL CEREMONIES OF HIS FATHER, SHRI S.R. DHANDANKAR, WHO HAD EXPIRED ON 23.11.2011. THE COPY OF DEATH CERTIFICATE IS EN CLOSED. THE SAID ACCOUNTANT STAYS AT 212, TOWER-A, KUNJ-RES-CUM -PLAZA, J.N. MARG, NR.POLO CLUB, VADODARA AND HE COULD NOT COME TO BHARUCH DURING THIS PERIOD. IT IS CUSTOMARY IN HIS CASTE TO OBSERVE MOURNING FOR AT LEAST A MONTH OR THE LAST R ITES ARE PERFORMED. UNDER THE AFORESAID CIRCUMSTANCES OF GR IEF AND SORROW, IN HIS FAMILY, HE COULD NOT MAKE NECESSARY ARRANGEMENTS TO SEE THE COMPLIANCE TO THE NOTICE OF HEARING. 2. IN VIEW OF ABOVE FACTS AND CIRCUMSTANCES, THE APPLI CANT SUBMITS THAT THE ORDER PASSED BY THE HONBLE TRIBUNAL SHOUL D BE RECALLED AND THE APPEAL SHOULD BE FIXED FOR FRESH HEARING FO R DISPOSAL ON MERITS, OTHERWISE IT WOULD CAUSE GREAT INJUSTICE AN D HARDSHIP TO THE APPLICANT WITHOUT ANY CAUSE ATTRIBUTABLE TO IT. 3. NEEDLESS TO SAY FOR THIS ACT OF KINDNESS, THE APPLI CANT AS IN DUTY BOUND SHALL FOR EVER PRAY AND REMAIN GRATEFUL. 2. WE HAVE HEARD THE PARTIES. 3. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSION OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSES SEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR B EFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE COMMON ORDE R OF THE ITAT BENCH B MA NOS.53 & 53/AHD/ 2012 SHRI KETAN K.SHAH VS. ACIT ASST.YEARS - 2003-04 & 2004-05 - 3 - AHMEDABAD PASSED IN IT(SS)A NOS.209 & 210/AHD/2010 DATED 19/12/2011 AND DIRECT THE REGISTRY TO FIX THE HEARING OF BOTH THE APPEALS ON 10/10/2012 IN THE LIGHT OF THE UNDERTAKING GIVEN BY THE LD.AR MR.VIVE K CHAVDA THAT HE SHALL PROMPTLY COMPLY WITH THE APPELLATE PROCEEDINGS AND APPEAR BEFORE THE TRIBUNAL, SO THAT THE APPEALS SHOULD BE DECIDED EAR LIEST POSSIBLE. BOTH PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING WA S DISPENSED WITH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEE IS ALLOWED. SD/- SD/- ( .. ) ( ) '# ( T.R. MEENA ) ( MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL ME MBER AHMEDABAD; DATED 21/ 09 /2012 ..%, .%../ T.C. NAIR, SR. PS '3 / ,4 5'4& '3 / ,4 5'4& '3 / ,4 5'4& '3 / ,4 5'4&/ COPY OF THE ORDER FORWARDED TO : 1. (+ / THE APPLICANT 2. ,-(+ / THE RESPONDENT. 3. 6 / CONCERNED CIT 4. 6() / THE CIT(A)-IV, AHMEDABAD 5. 49: ,% , , / DR, ITAT, AHMEDABAD 6. :; <0 / GUARD FILE. '3% '3% '3% '3% / BY ORDER, -4 , //TRUE COPY// = == =/ // / ) ) ) ) ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD