Shri Natubhai Gomanbhai Patel, SILVASSA V. The ACIT, Central Circle-1, Surat

MA 70/AHD/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3520 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 28-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH SR D R
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD , , BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.70/AHD/2015 (IN (SS) ./ IN I.T(SS).A. NO.697/AHD/2010) ( / ASSESSMENT YEAR : 2006-07) NATUBHAI GOMANBHAI PATEL PLOT NO.31, YOGI SADAN ULTAN FALIA, SILVASSA / VS. THE ACIT CENTRAL CIRCLE-1 SURAT ./ ./ PAN/GIR NO. : AFVPP 6883 Q ( ' / APPLICANT ) .. ( #' / RESPONDENT ) ' $ / APPLICANT BY : SHRI ANIL KSHATRIYA, AR #' % $ / RESPONDENT BY : SHRI DINESH 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 28.09.2015 (ARISING OUT OF IT(SS)A NO.697/AHD/2010 FOR AY 2006-07) SEEKING FOR RECALLING THE ORDER DATED 30/10/2013 PA SSED BY THE ITAT C BENCH, AHMEDABAD AND PRAYING FOR RE-FIXATION OF HEA RING OF THE ASSESSEES APPEAL ON MERIT. MA NO.70/AHD/2015 (IN IT(SS)A NO.697/AHD/2010) NATUBHAI GOMANBHAI PATEL VS. ACIT ASST.YEAR 2006-07 - 2 - 2. THE APPEAL WAS DISMISSED BY THE TRIBUNAL FOR NON -PROSECUTION VIDE ORDER DATED 30/10/2013 AS NONE APPEARED ON BEH ALF OF THE ASSESSEE. IT IS STATED THAT NON-APPEARANCE WAS NOT DELIBERATE AND IT WAS DUE TO FACT THAT THE AUTHORIZED REPRESENTATIVE COULD NOT APPEAR BEFORE THE TRIBUNAL. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS A STRONG CASE ON MERIT AND THERE IS EVERY LIKELIHOOD OF SUCC ESS IN THE MATTER. IT IS ALSO SUBMITTED BY THE LD.COUNSEL FOR THE ASSESSEE T HAT THE ASSESSEE WOULD SUFFER IRREPARABLE LOSS AND INJURY AND WOULD RESULT INTO MISCARRIAGE OF JUSTICE, IF THE ORDER DATED 30/10/2013 IS NOT RECAL LED. 2.1. ON THE CONTRARY, LD.SR.DR SHRI DINESH SINGH VE HEMENTLY OPPOSED THE APPLICATION OF THE ASSESSEE AND SUBMITTED THAT THE NEGLIGENCE CANNOT BE A REASONABLE CAUSE FOR RECALLING 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. AFTER CONSIDERING THE TOTALITY OF THE FACTS AND CIR CUMSTANCES OF THE CASE AND SUBMISSIONS MADE BY THE LD.COUNSEL FOR THE ASSE SSEE, WE FEEL THAT IT WOULD SUB-SERVE THE INTEREST OF JUSTICE, IF THE ASS ESSEE IS GRANTED ANOTHER OPPORTUNITY OF HEARING TO REPRESENT HIS CASE. THER EFORE, WE HEREBY RECALL THE TRIBUNALS ORDER DATED 30/10/2013 PASSED IN IT( SS)A NO.697/AHD/2010 FOR AY 2006-07 AND DIRECT THE REGI STRY TO FIX THE ASSESSEES APPEAL IN IT(SS)A NO.697/AHD/2010 FOR AY 2006-07 FOR MA NO.70/AHD/2015 (IN IT(SS)A NO.697/AHD/2010) NATUBHAI GOMANBHAI PATEL VS. ACIT ASST.YEAR 2006-07 - 3 - 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 !'#$%&' &$ / COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPLICANT 2. #' / THE RESPONDENT. 3. 123 4 / CONCERNED CIT 4. 4 ( ) / THE CIT(A)-II, AHMEDABAD 5. 5'6 &23 , ) 23 , , 1 / DR, ITAT, AHMEDABAD 6. 689 :( / GUARD FILE. ! / BY ORDER, #5 //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD