Dr. Prahladbhai Mohanbhai Parmar, Ahmedabad V. The Income Tax Officer, Ward-9(3), New Ward-4(2)(4), Ahmedabad

MA 65/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6524 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 27-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) M.A. NO: 65/AHD/2018 (IN ITA NO. 2042/AHD/2015) (ASSESSMENT YEAR: 2010-11) DR. PRAHLADBHAI MOHANBHAI PARMAR, C/O. SHUBHAM MULTI SPECIALTY TRAUMA CENTRE, 145/1129- KALAPINAGAR, NR. KALAPINAGAR BUS STOP, KALAPINAGAR, AHMEDABAD- 380016 V/S ITO, WARD-9(3), NEW WARD-4(2)(4), PRATYAKSH VERA BHAVAN, AMBAWADI, AHMEDABAD-380006 (APPELLANT) (RESPONDENT) PAN: ACHPP0859P APPELLANT BY : SHRI RUPESH MEHTA RESPONDENT BY :SHRI V.K. SINGH, SR. D.R. ( )/ ORDER DATE OF HEARING : 18 -05-201 8 DATE OF PRONOUNCEMENT : 21 -05-2018 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE APP LICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 21.12.2017 PASSED BY T HE APPELLATE TRIBUNAL, M.A. NO. 65/ AHD/2018 . A.Y. 2010-1 1 2 AHMEDABAD BENCH-B IN ITA NO.2042/AHD/2015 FOR ASS T. YEAR 2010-11 IN THE CASE OF DR. PRAHLADBHAI MOHANBHAI PARMAR. 2. IN THE MISC. APPLICATION THE ASSESSEE HAS SUBMITTED AS FOLLOWS: 1. THAT AN APPEAL ITA NO. 2042/AHD/2015 FOR ASST . YEAR 2010-11 WAS FILED ON 09-07-2015 AGAINST THE ORDER PASSED BY THE HON'BLE COMMISSIONER OF INCOME 1'AX (APPEALS)- 4, AHMEDABAD DATED 08/05/2015. 2. THAT YOUR APPELLANT HAD NOT RECEIVED ANY NOTI CE / COMMUNICATION FOR HEARING OF AFORESAID APPEAL. FURTHER, YOUR APPELLANT HAD NO T RECEIVED THE ORDER FROM THE ITAT ABOUT DISMISSAL OF APPEAL. 3. THAT YOUR APPELLANT HAD RECEIVED THE COMMUNIC ATION FROM THE OFFICE OF WARD 4(2)(4), AHMEDABAD VIDE LETTER DATED 20/02/2018 ABO UT THE RECOVERY OF DEMAND. AND AT THAT TIME YOUR APPELLANT CAME TO KNOW THAT H ON'BLE BENCH HAS DISMISSED MY APPEAL BY PASSING THE EX- PARTE ORDER FOR THE RE ASON THAT NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJO URNMENT HAS BEEN FILED. THE HON'BLE COURT RELYING UPON THE DECISION IN THE CASE OF CIT VS. B.N. BHATTACHARGEE AND ANOTHER, 118 ITR 461 (SC). PL FIND HEREWITH THE COPY OF ORDER FOR YOUR READY REFERENCE. REFER ANNEXURE - A. 4. THE APPLICANT MOST RESPECTFULLY SUBMITS THAT YOUR APPLICANT HAD NEITHER RECEIVED NOTICE FOR FIXING THE HEARING ON 21-12-201 7 NOR THE ITAT ORDER DATED 21- 12-2017. THE APPLICANT FURTHER RESPECTFULLY SUBMITS THAT THE APPLICANT IS ALWAYS INTERESTED AND INCLINED TO PROSECUTE THE APPEAL FIL ED BY HIM. 5. IN VIEW OF THE ABOVE FACTS BEING NO FAULT ON THE PART OF THE APPLICANT AND THE APPLICANT ALWAYS AS IN DUTY BOUND AND IS INCLINED T O PROSECUTE THE APPEAL FILED BY HIM BUT ON ACCOUNT OF NON-RECEIPT OF NOTICE, FIXING THE HEARING ON 21-12-2017 AS STATED IN THE ORDER, THE SAME COULD NOT BE ATTENDED . 6. UNDER THE ABOVE CIRCUMSTANCES, IN THE INTERES T OF JUSTICE, I HEREBY PRAY TO HON'BLE COURT THAT THE EX-PARTE ORDER PASSED BY THE HON'BLE BENCH BE RECALLED M.A. NO. 65/ AHD/2018 . A.Y. 2010-1 1 3 AND GRANT THE OPPORTUNITY TO THE APPLICANT TO PRESE NT HIS CASE BEFORE THE TRIBUNAL AFTER RE FIXING THE DATE OF APPEAL. 7. FOR YOUR ACT OF KINDNESS FOR ADMITTING THIS M ISCELLANEOUS APPLICATION, FOR RECALLING THE ORDER AND FOR GIVING AN OPPORTUNITY O F BEING HEARD TO THE ASSESSEE, THE APPLICANT AS IN DUTY BOUND SHALL EVER REMAIN HI GHLY OBLIGED TO YOUR HONOUR AS IT WOULD BE IN THE BEST INTEREST OF JUSTICE. 8. YOUR APPELLANT HAS FILED A NECESSARY FEE OF RS . 50/- ON 26-02-2018. COPY OF THE CHALLAN IS ATTACHED HEREWITH FOR READY REFERENC E. REFER ANNEXURE - B. 9. YOUR APPLICANT CRAVES LEAVE TO ADD, ALTER AND /OR TO AMEND ALL OR ANY OF THE GROUND BEFORE THE FINAL HEARING. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUB MISSIONS OF THE ASSESSEE, WE 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, WE RECALL THE ORDER DATED 21.12.2017 O F THE ITAT AHMEDABAD B BENCH PASSED IN ITA NO.2042/AHD/2015 FOR ASST. YEAR 2010-11. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 04.07.2018. REGISTRY IS DIRECTED TO ISSUE NOTICES TO BOTH THE PARTIES. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY THE A SSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 21 - 05- 2018 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 21/05/2018