Nalinkumar Ramniklal Shah, Ahmedabad V. Income Tax officer, Ward-3, Surendranagar

MA 68/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6526 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 28-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ANKIT M TALSANIA
• Keywords: Reasonable cause

Judgement Text

, , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD IZEKSN DQEKJ IZEKSN DQEKJ IZEKSN DQEKJ IZEKSN DQEKJ , , BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER MISC. APPLICATION NO.68/AHD/2018 (ARISING OUT OF ITA NO.3128/AHD/2014) (ASSESSMENT YEAR : 2006-07) SHRI NALINKUMAR R. SHAH, B-501, KALATIRTH APARTMENT, NR. PRENATIRTH JAIN TEMPLE, JODHPUR, SATELLITE, AHMEDABAD 380 015. / VS. ITO, WARD 3, SURENDRANAGAR. ./ ./ PAN/GIR NO. : AEQPS 9741 G ( ! ' / APPELLANT ) .. ( #' / RESPONDENT ) ! ' $ / APPELLANT BY : SHRI ANKIT M. TALSANIA, AR #' % $ / RESPONDENT BY : SHRI MUDIT NAGPAL, SR. DR & ' ( % ) * / DATE OF HEARING 04/05/2018 +,-. % ) * / DATE OF PRONOUNCEMENT 11/05/2018 / / O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE AP PLICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 13.12.20 17 PASSED BY THE APPELLATE TRIBUNAL, AHMEDABAD BENCH-A IN ITA NO.3 128/AHD/2014 FOR ASST. YEAR 2006-07 IN THE CASE OF SHRI NALINKUM AR R. SHAH. 2. IN THE MISC. APPLICATION THE ASSESSEE HAS SUBMIT TED AS FOLLOWS: 1. THE PRESENT APPLICATION IS FILED BY THE APPELL ANT ABOVE NAMED FOR SETTING ASIDE THE ORDER DATED 13/12/2017 PASSED BY THIS HON'BLE TRIBUNAL DISMISSING THE APPEAL OF THE APPELLANT EX- PARTE FOR NON-PROSECUTION, IN THE ABSENCE OF ADVOCATE OF THE APPELLANT. MA NO.68/ AHD/2018(IN ITA NO.3128/AHD/2014) SHRI NALINKUMAR R. SHAH VS. ITO A.Y. 2006-07 - 2 - 2. THE ABOVE MENTIONED ORDER OF THE HON'BLE T RIBUNAL STATES THAT THE NOTICE OF THE HEARING ISSUED TO THE ASSESSEE BY THE REGISTERED POST WHICH WAS DULY SERVED ON THE ASSESSEE, HOWEVER NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICAT ION FOR ADJOURNMENT HAS BEEN RECEIVED. THEREFORE, THE HON'B LE ITAT HELD THAT IT IS PRESUMED THAT THE ASSESSEE IS NOT I NTERESTED IN PURSUING THE APPEAL AND THEREFORE THIS HON'BLE ITAT DISMISSED THE CAPTIONED APPEAL FOR WANT OF PROSECUTION. 3. THE APPLICANT SUBMITS THAT THE NOTICE OF HEAR ING WAS ISSUED ON 14/11/2017 AND THE SAME WAS SERVED TO THE ADDRESS O F THE APPLICANT. THE APPLICANT WAS TRAVELLING TO HYDERABA D DURING THE PERIOD 22/11/2017 AND 27/11/2017. IT IS MOST RESPEC TFULLY SUBMITTED THAT THE FAMILY MEMBER OF THE APPLICANT R ECEIVED THE NOTICE OF HEARING, HOWEVER, DUE TO OVERSIGHT AND IN ADVERTENT MISTAKE, THE FAMILY MEMBER OF THE APPLICANT COULD N OT INTIMATE THE SAME TO THE APPLICANT. THEREFORE, NO ONE COULD APPEAR BEFORE THE HON'BLE BENCH. 4. THE APPELLANT MOST RESPECTFULLY SUBMITS TH AT HEARING OF THE APPEAL COULD NOT BE ATTENDED FOR THE REASONS STATED ABOVE. THE APPELLANT HAS NO DESIRE TO GIVE UP THE APPEAL AND E X- PARTE DECISION OF THE APPEAL WOULD CAUSE GRAVE AND IRREPA RABLE INJURY TO THE APPELLANT. 5. IT IS RESPECTFULLY SUBMITTED THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE EX - PARTE ORDER DECIDING THE APPEAL MAY KINDLY BE RECALLED AND THE APPEAL MAY KINDLY BE RE-FIXED FOR HEARING TO GIVE ONE MORE OPPORTUNITY TO THE APPELLANT TO REPRE SENT ITS CASE. IT IS RESPECTFULLY SUBMITTED THAT IN THE LARGER INT EREST OF JUSTICE THE HON'BLE TRIBUNAL BE PLEASED TO ACCEPT THE PRAYER OF THE APPELLANT AND REHEAR THE MATTER. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERI AL AVAILABLE ON RECORD. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS 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 MA NO.68/ AHD/2018(IN ITA NO.3128/AHD/2014) SHRI NALINKUMAR R. SHAH VS. ITO A.Y. 2006-07 - 3 - DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER D ATED 13.12.2017 OF THE ITAT AHMEDABAD A BENCH PASSED IN ITA NO.3128/AHD/ 2014 FOR ASST. YEAR 2006-07. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 14.06.2018. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 11/05/2018 SD/- SD/- IZEKSN IZEKSN IZEKSN IZEKSN DQEKJ DQEKJ DQEKJ DQEKJ EGKOHJ IZLKN EGKOHJ IZLKN EGKOHJ IZLKN EGKOHJ IZLKN YKS[KK LN YKS[KK LN YKS[KK LN YKS[KK LNL; L; L; L; U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; (PRAMOD KUMAR) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 11/ 05 /2017 PRITI YADAV, SR. PS ! ' / COPY OF THE ORDER FORWARDED TO : 1. ! ' / THE APPELLANT 2. #' / THE RESPONDENT. 3. 012) & 3) / CONCERNED CIT 4. & 3) ( !) / THE CIT(A) 5. 67 8 )'12 , !* 12. , 0 / DR, ITAT, AHMEDABAD 6. 8 9 : ( / GUARD FILE. # $ / BY ORDER, # 6!) ) //TRUE COPY// %/$ &' ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD TRUE COPY