Shri Jayesh Kalidas Patel, Daman V. The ACIT, Valsad Range, Valsad

MA 57/AHD/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3518 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 31-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA SINGHSR D R
• Keywords: Reasonable cause

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , , BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.57/AHD/2015 ( ./ IN I.T.A. NO.1326/AHD/2009) ( / ASSESSMENT YEAR : 2006-07) MR.JAYESH KALIDAS PATEL PATEL FALIYA BHIMPOR CHAR RASTA DAMAN 396 210 / VS. THE ACIT VALSAD RANGE VALSAD ./ ./ PAN/GIR NO. : ACCPP 2948 L ( ' / APPLICANT ) .. ( #' / RESPONDENT ) ' $ / APPLICANT BY : SHRI TUSHAR HEMANI, AR #' % $ / RESPONDENT BY : SHRI NARENDRA SINGH, SR.DR &'( % ) / DATE OF HEARING 06/11/2015 *+, % ) / DATE OF PRONOUNCEMENT 23/11/2015 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE ON 31.07.2015 (ARISING OUT OF ITA NO.1326/AHD/2009 FOR AY 2006-07) SEEKING FOR RECALLING THE ORDER DATED 30/08/2011 PA SSED BY THE ITAT A BENCH, AHMEDABAD. 2. THE APPEAL WAS DISMISSED BY THE TRIBUNAL FOR WAN T OF PROSECUTION VIDE ORDER DATED 30/08/2011. THE LD.COUNSEL FOR TH E ASSESSEE SUBMITTED MA NO.57/AHD/2015 (IN ITA NO.1326/AHD/2009) MR.JAYESH KALIDAS PATEL VS. ACIT ASST.YEAR 2006-07 - 2 - THAT IN THE APPELLATE ORDER, IT HAS BEEN MENTIONED THAT THOUGH THE NOTICE HAD BEEN ISSUED TO THE ASSESSEE THROUGH RPAD, NEITH ER ANYONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR A DJOURNMENT WAS FILED. IN THIS CONNECTION, IT IS SUBMITTED THAT THE NOTICE OF HEARING WAS RECEIVED. HOWEVER, DUE TO OVERSIGHT AND INADVERTENT MISTAKE, THE ASSESSEE FORGOT TO FORWARD THE SAID NOTICE TO THE CONCERNED ADVOCATE. IT IS ALSO SUBMITTED BY THE LD.COUNSEL FOR THE ASSESSEE THAT THE ASSESSE E WOULD SUFFER IRREPARABLE LOSS AND INJURY AND WOULD RESULT INTO M ISCARRIAGE OF JUSTICE, IF THE ORDER DATED 30/08/2011 IS NOT RECALLED. 2.1. ON THE CONTRARY, LD.SR.DR SHRI NARENDRA SINGH VEHEMENTLY OPPOSED THE APPLICATION OF THE ASSESSEE AND SUBMITT ED THAT THE NEGLIGENCE OF THE ASSESSEE CANNOT BE A REASONABLE CAUSE FOR R ECALLING THE TRIBUNALS ORDER(SUPRA). 3. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. WE FIND THAT THE APPEAL OF THE ASSESSEE WAS DISMISS ED BY THE TRIBUNAL FOR WANT OF PROSECUTION. THE NOTICE OF HEARING HAD BEE N RECEIVED BY THE ASSESSEE, HOWEVER DUE TO OVERSIGHT AND INADVERTENT MISTAKE, THE ASSESSEE FORGOT TO FORWARD THE SAID NOTICE TO THE CONCERNED ADVOCATE. LOOKING TO THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND CONSIDERING THE SUBMISSIONS MADE BY THE LD.COUNSEL FOR THE ASSESSEE , WE FEEL THAT IT WOULD SUB-SERVE THE INTEREST OF JUSTICE, IF THE ASS ESSEE IS GRANTED ANOTHER MA NO.57/AHD/2015 (IN ITA NO.1326/AHD/2009) MR.JAYESH KALIDAS PATEL VS. ACIT ASST.YEAR 2006-07 - 3 - OPPORTUNITY OF HEARING TO REPRESENT HIS CASE. U NDER THESE FACTS, WE DEEM IT PROPER TO RECALL THE TRIBUNAL ORDER DATED 3 0/08/2011 PASSED IN ITA NO.1326/AHD/2009 FOR AY 2006-07 AND DIRECT THE REGISTRY TO FIX THE ASSESSEES APPEAL IN ITA NO.1326/AHD/2009 FOR A Y 2006-07 FOR HEARING AFRESH IN DUE COURSE. ACCORDINGLY, NOTICE BE ISSUED TO BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON MONDAY, THE 23 RD DAY OF NOVEMBER, 2015 AT AHMEDABAD. SD/- SD/- ( ) ( ) ( PRAMOD KUMAR ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 23/ 11 /2015 0)..& , '.&../ T.C. NAIR, SR. PS MA NO.57/AHD/2015 (IN ITA NO.1326/AHD/2009) MR.JAYESH KALIDAS PATEL VS. ACIT ASST.YEAR 2006-07 - 4 - !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPLICANT 2. #' / THE RESPONDENT. 3. 123 4 / CONCERNED CIT 4. 4 ( ) / THE CIT(A)-VALSAD 5. 5'6 &23 , ) 23 , , 1 / DR, ITAT, AHMEDABAD 6. 689 :( / GUARD FILE. / BY ORDER, #5 //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 16.XI.15(COPIED MATTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER .. 20.XI.15 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 23.XI.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23.XI.15 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER