Nileshkumar Chhaganbhai Vasoya, Surat V. Income Tax Officer, Ward-3(2)(8), Surat

MA 54/SRT/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5705 (ITAT-SURAT)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 26-10-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 31-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER िविवध आवेदन स ं ./M. A.No.54/SRT/2023 (Arising out of ITA No.64/SRT/2023) (Hearing in Physical Court) Nileshkumar Chhaganbhai Vasoya,186, Suvidha Row House, Nr. Yogi Chowk, Puna Simada Road, Surat-395001 PAN No. AMFPV 9665 F Vs Income Tax Officer Ward-3(2)(8), Surat, Aaykar Bhavan, Opp. New Civil Hospital, Majura Gate, Surat-395001 अपीलाथŎ/Applicant ŮȑथŎ /Respondent Ǔनधा[ǐरती कȧ ओर से /Assessee by Shri Rohit Taja, CA राजèव कȧ ओर से /Revenue by Shri Vinod Kumar – Sr. DR िविवध आवेदन पंजीकरण/MA instituted on 01.09.2023 सुनवाई की तारीख/Date of hearing 27.10.2023 उɮघोषणा कȧ तारȣख/Date of pronouncement 01 .11.2023 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This Miscellaneous Application (MA) under section 254(2) of the Income Tax Act, 1961 filed by the assessee for seeking rectification / re-calling the order dated 08.05.2023 passed in ITA No.64/SRT/2023. 2. The Learned Authorized Representative (AR) for the assessee submits that in this appeal he was authorized by assessee to contest before the Bench. The hearing of appeal was fixed on 03.05.2023, as none appeared on behalf of assessee, the appeal was heard ex-party and order was passed on 08.05.2023 in dismissing the appeal. The ld AR for the assessee submits that he could not appear on 03.05.2023 before the Bench as he was suffering from typhoid. Due to high fiver he was undergoing treatment by doctor who advised him complete rest. The medical certificate of Dr. Hiren J. Bhalani, is filed on record. MA No.54/SRT/2023 (a/o ITA No.64/Srt/2023 Nineshkumr C Vasoya 2 The Ld. AR for the assessee submits that non-appearance before the Bench by him is not intentional nor deliberate but the to the facts explained. The Ld. AR for the assessee submits that assessee has a good case on merit and is likely succeeds, if one more opportunity is given him, to contest his case on merit. The ld AR for the assessee submits that he has shown reasonable and sufficient cause for non- appearance on 03.05.2023 and order dated 08.05.2023 may be recall for deciding it afresh. 3. On the other hand, Ld. Senior Departmental Representative (Ld. Sr- DR) for the Revenue submits that Ld.AR for the assessee has not shown sufficient cause for recalling the order passed by bench on merit of the case on the basis of material on record. No such request letter or communication was sent to Bench on the date fixed about such cause for his non-appearance. The ld AR for the assessee is seeking revival of order, which is not permissible under the scope of application under section 254(2) of the Income Tax Act. 4. I have considered the submissions of both the parties and find that appeal of assessee was listed on various occasions and ultimately on 03.05.2023. On 03.05.2023, none appeared on behalf of assessee. Thus, after hearing the submission of ld Sr DR for the revenue and considering material on record, the appeal of assessee was dismissed. Now, before me, the Ld.AR for the assessee has shown reasonable and sufficient cause for his non-appearance on 03.05.2023 as that he was suffering from typhoid, copy of medical certificate is produced on record. Therefore, I find that as per the provisions of Rule 23 of Income MA No.54/SRT/2023 (a/o ITA No.64/Srt/2023 Nineshkumr C Vasoya 3 Tax (Appellate Tribunal) Rules-1963, the ld AR For the assessee has reasonable and sufficient cause for his non-appearance on 03.05.2023, therefore the order passed on 08.05.2023 is recalled and the appeal of the assessee at its original number. 5. Considering the fact that order dated 08.05.2023 is recalled, the hearing of the appeal is fixed on 15th November, 2023. The issuance of fresh notice of hearing is dispensed with as the date of hearing was announced in the open Court. The Ld. AR for the assessee is directed to file all the documents / evidence or written submission, if any, on the condonation of delay or on merit of the additions in the assessment order, one week before the date of hearing, with copy to the officer of ld Sr DR for the revenue. It was made clear at the time of hearing of this M.A. that ld AR for the assessee has to expedite the hearing as early as possible and not to seek any further adjournment without any valid reason. 6. In the result, M.A. filed by the assessee is allowed. Order pronounced in the open court on 01/11/2023. Sd/- (PAWAN SINGH) [Ɋाियक सद˟ JUDICIAL MEMBER] सूरत /Surat, Dated: 01/11/2023 Dkp. Out Sourcing Sr.P.S Copy to: 1. Appellant 2. Respondent By order 3. CIT 4. DR 5. Guard File Senior Private Secretary/ Private Secretary/Assistant Registrar, ITAT, Surat // True Copy //