Mukesh M.Kelawala, Bharuch V. The Dy.CIT., Bharuch Circle, Bharuch

MA 60/SRT/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0633 (ITAT-SURAT)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 02-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM MA NO.60/SRT/2019 [ARISING OUT OF IT(SS)A NO.172/AHD/2007] FOR BLOCK YEAR:(01.04.1996 TO 13.08.2002) (VIRTUAL COURT HEARING) KELAWALA MUKESH MOHANLAL, 4-5, SWAMI VIVEKANAND SOCIETY, PRITAM-1, KASAK, BHARUCH- 392001. VS. DEPUTY COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE, BHARUCH. ./ ./ PAN/GIR NO.: AEEPK2831F (REVENUE) (ASSESSEE) ASSESSEE BY : SHRI MUKUND RAO CA REVENUE BY : MS ANUPAMA SINGLA - SR. DR / DATE OF HEARING : 12/02/2021 /DATE OF PRONOUNCEMENT : 19/02/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: BY WAY THIS MISCELLANEOUS APPLICATION (MA), THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER DATED 23.07.2019 PASSED BY THE ITAT, SURAT BENCH, IN IT(SS)A NO.172/AHD/2007 FOR THE BLOCK PERIOD FROM 01.04.1996 TO 13.08.2002. 2. THE CONTENTION OF THE ASSESSEE IN THIS MISCELLANEOUS APPLICATION (MA) IS THAT THE ASSESSEE HAS APPOINTED NEW COUNSEL AND WHEN THE DATE OF HEARING WAS FIXED THE ASSESSEE WAS OUT OF STATION, THEREFORE THE ASSESSEE COULD NOT ATTEND THE HEARING BEFORE THIS TRIBUNAL. THE TRIBUNAL HAS PASSED AN EX PARTE ORDER WITHOUT DEALING THE ASSESSEES ISSUE ON MERIT, THEREFORE, ORDER OF THE TRIBUNAL MAY BE RECALLED. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE (DR) FOR THE REVENUE SUBMITTED THAT ASSESSEE HAS FAILED TO EXPLAIN THE REASONABLE CAUSE OF HIS FAILURE TO ATTEND THE HEARING; THEREFORE ORDER OF THE TRIBUNAL SHOULD NOT BE RECALLED. PAGE | 2 MA NO.60/SRT/2019 FOR BLOCK YEAR.1996-2002 KELAWALA MUKESH MOHANLAL 4. WE HAVE HEARD BOTH THE PARTIES AND CAREFULLY GONE THROUGH THE SUBMISSIONS PUT FORTH ON BEHALF OF THE ASSESSEE. WE NOTE THAT ASSESSEE HAS APPOINTED THE NEW COUNSEL AND AT THE TIME OF HEARING, ASSESSEE WAS OUT OF STATION, THEREFORE WE COULD NOT ATTEND THE HEARING BEFORE THIS TRIBUNAL. THE TRIBUNAL HAS PASSED THE EX PARTE ORDER AND DISMISSED THE APPEAL OF THE ASSESSEE ON ACCOUNT OF NON-PROSECUTION. WE NOTE THAT THE TRIBUNAL HAS NOT ADJUDICATED THE ASSESSEES APPEAL ON MERIT. AFTER CONSIDERING THE FACTS OF THE CASE AND SUBMISSION OF LD. COUNSEL, WE AGREE WITH THE CONTENTION OF THE LD. COUNSEL THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER OF TRIBUNAL DATED 23.07.2019. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON MERIT ON 05.04.2021. THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, THEREFORE NO SEPARATE NOTICE OF HEARING WOULD BE SENT TO PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION (IN MA NO.60/SRT/2019) FILED BY THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED ON 19/02/2021 AT THE TIME OF VIRTUAL COURT HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER LWJR /SURAT / DATE: 19/02/2021 SAMANTA, PS COPY OF THE ORDER FORWARDED TO 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A) 4. PR.CIT 5. DR/AR, ITAT, SURAT 6. GUARD FILE BY ORDER // TRUE COPY // ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT