Smt. Kashmira Gautam Desai, Valsad V. The Income Tax Officer, Valsad

MA 71/AHD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4824 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 25-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

M .A. NOS. 70 & 71 / AHD/20 1 6 A.Y. 20 0 5 - 06 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD BEFORE SHRI S.S. GODARA , JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER M .A. NOS. 70 & 71 / AHD /201 6 (IN ITA NOS. 2706 & 3444 /AHD/2014) ASSESSMENT YEAR : 20 0 5 - 06 S MT. KASHMI RA GAUTAM DESAI, VS. INCOME TAX OFFICER, A - 902, SUNFLOWER APARTMENTS, VALSAD. TITHAL ROAD, VALSAD 396 001. [ PAN A BXPD 0348 Q ] (APP LICANT ) (RESPONDENT) A PP LICANT BY : S HRI RAJESH M. UPADHYAY, A.R. RE SPONDENT BY : S HRI PRASOO N KABRA, SR. D.R. DATE OF HEARING : 2 1 . 10 . 20 16 DATE OF PRONOUNCEMENT : 25 . 10 .2016 O R D E R PER S.S. GODARA , J.M. BY WAY OF TH ESE M ISCELLANEOUS A PPLICATION S THE ASSESSEE APPLICANT HAS REQUESTED FOR RECALLING OF THE ORDER S DATED 13 .01.2016 AND 10.12.2015 PASSED BY THE ITAT AHMEDABAD BENCH IN ITA NO S . 2706/AHD/2014 AND 3444/AHD/2014 FOR ASSESSMENT YEAR 200 5 - 06 . 2. IN THE MISCELLANEOUS APPLICATION S THE ASSESSEE APPLICANT HAS SUBMITTED AS FOLLOWS: - 1. THAT REGISTRY HAVE FIXED HEARI NG OF OUR APPE A L BARING ITA NO.2706/AHD/2014 FOR A.Y. 2005 - 06 ON 11.12.2015 AND ITA NO.3444/AHD/2014 FOR A.Y. 2005 - 06 ON 10.12.2015 AND NOTICE OF HEARING WERE ALSO SENT TO THE A DDRESS MENTIONED IN THE APPEAL - MEMO. IN THOSE D A YS, I.E. DURING NOVEMBER , 2015 & DECEMBER , 2015, I WAS NOT AVAILABLE AT MY RESIDENCE DUE TO SEARCHING OF NICE GIRL FOR MY SON, SHRI CHARIT GAUTAM DESAI. SO MANY DAYS, DURING THIS PERIOD I HAD VISITED DIFFERENT PREMISES OF MY RELATIVES FOR THE S A ID PURPOSE. TH IS BEING A MAJOR FAMILY S OCIAL WO R K , I HAD TO CONCENTRATE ON IT. AS A RESULT, I WAS UNABLE TO CONSULT M .A. NOS. 70 & 71 / AHD/20 1 6 A.Y. 20 0 5 - 06 PAGE 2 OF 3 TO MY A . R . SHRI RAJESH M . UPADHY A Y AT SURAT IN CONNECTION WITH MY ITAT APPEAL S FOR A . Y . 2005 - 06. UNDER THESE CIRCUMSTANCES, NOTICE S ISSUED BY REGISTRY, ITAT AH MEDABAD REMAINE D N ON - COMPLIED. 2. UNDER THE ABOVE CIRCUMSTANCES, NEITHER MY A . R . NOR MYSELF REMAINED PRESENT BEFORE THE HON BLE B ENCH AT AH MEDABAD. SO, HON BLE M EMBER S OF THE BENCH HAVE OPINED THAT I AM NOT INTER ES T ED IN PURSUING WITH MY APPEAL S . THE B ENCH HAS ALSO RELIE D UPON THE DECISION OF HON BLE ITAT DELHI IN THE CASE OF CIT VS . MULTIPLAN INDIA P . LTD ., 38 I T D 320 AND DISMISSED MY APPEALS IN LEMINE. 3. IT MAY BE A MIS T AKE ON OUR PART TO REMAIN PRESENT BEFORE THE HON BLE B ENCH BUT TH E RE WAS NOT AN INTENTION TO GIVE U P THE CASE. SUCH MISTAKE IS ALSO NOT AT ALL DELIBERATE . 4. IN THE LIGHT OF ABOVE FACTS, I VERY HUM BLY REQUEST TO RECALL YOUR H ONOUR S OR D ER S DA T ED 13.01.2016 AND 10.12.2015 AND PROVIDE ME AN OPPORTUNITY T O REPRESENT MY CASE THROUGH MY A . R . S HRI RAJESH M . UPADHYAY. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSES SEE S FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE S OF HEARING. ACCORDINGLY, WE RECALL THE ORDER S DATED 13.01.2016 AND 10.12.2015 OF THE ITAT AHMEDABAD PASSED IN ITA NO S . 2706/AHD/2014 AND 3444/AHD/2014 FOR ASSESSMENT YEAR 200 5 - 06 . MAIN CASE IS FIXED FOR H E ARING ON 06.02.2017 WITH THE CONSENT OF BOTH THE PAR T I E S. LEARN E D C OUNSEL REPRESENTING THE ASSESSEE H A S NOTED DOWN THE DATE. REGISTRY IS ACCORDINGLY DIRECTED NOT TO I S SUE FRESH NOTICE OF HEARING . 5. IN THE RESULT, THE SE TWO ASSESSEE S M ISCELLANEOUS A PPLICATION S ARE ALLOWED. PRONOUNCED IN THE OPEN COURT TODAY ON 25 TH DAY OF OCTOBER, 201 6. SD/ - SD/ - MANISH BORAD S.S. GODARA (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, THE 25 TH DAY OF OCTOBER , 2016 M .A. NOS. 70 & 71 / AHD/20 1 6 A.Y. 20 0 5 - 06 PAGE 3 OF 3 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD