Shri Atul Roshanlal Gupta, Ahmedabad V. The Income Tax Officer, Ward 3(1), Ahmedabad

MA 75/AHD/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3367 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 21-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RASESH SHAH
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) (THROUGH VIRTUAL COURT) M.A. NO: 75/AHD/2020 (IN ITA NO. 1327/AHD/2015) (ASSESSMENT YEAR: 2010-11) SHRI ATULKUMAR R. GUPTA 504 B SHREE BALAJI RESIDENCY, MOTERA, AHMEDABAD V/S INCOME TAX OFFICER, WARD- 3(1), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AMUPG3191L APPELLANT BY : SHRI RASESH SHAH RESPONDENT BY : SHRI VIDHYUT TRIVEDI, SR. D.R. ( )/ ORDER DATE OF HEARING : 02 -09-2020 DATE OF PRONOUNCEMENT : 03-09-2020 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. BY VIRTUE OF THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE U/S 254(2) OF THE ACT, THE ASSESSEE INTENDS TO RECALL THE IMPUGNED EX PARTE ORDER DT. 26-03- 2019 PASSED BY THIS TRIBUNAL. M.A. NO 75/AHD/2020 . A.Y. 2010-11 2 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: 1. THE APPLICANT IS DIRECTED AGAINST THE ORDER OF THE HONOURABLE TRIBUNAL AHMEDABAD, BENCH-C PASSED IN ITA NO. 1327/AHD/2015 DISMISSING ASSESSEES APPEAL FOR NON-APPEARANCE ON THE DATE OF HEARING. 2. IT IS BEEN STATED IN PARA NO. 2 OF THE ORDER OF THE HONOURABLE TRIBUNAL AHMEDABAD, BENCH-C THAT ON THE DATE OF HEARING NONE OF THE ASSESSE ATTENDED THE HEARING. INFACT ASSESSED DID NOT RECEIVE THE NOTICE OF THE HEARING FOR THE MATTER FIXED BEFORE THE HONOURABLE BENCH BECAUSE OF THE CHANGE IN HIS RESIDENTIAL ADDRESS. ASSESSEE SOLD HIS RESIDENTIAL PROPERTY SITUATED AT 40 SHREE BALAJI VILLA IN THE MONTH OF MAY 18 AND THEREAFTER SHIFTED TO ANOTHER RESIDENCE SITUATED AT 504 B SHREE BALAJI RESIDENCY, MOTERA, AHMEDABAD FROM 01.06.2018. IN THE APPEAL MEMO, ASSESSEES OLD ADDRESS WAS MENTIONED AND THE CHANGE OF ADDRESS WAS NOT INTIMATED TO THE REGISTRY OF THE HONOURABLE TRIBUNAL. 3. THE ASSESSEE THEREFORE REQUEST HONOURABLE MEMBERS TO KINDLY RECALL THE ABOVE EX-PARE ORDER AND ONE MORE OPPORTUNITY MAY PLEASE BE PROVIDED IN THE INTEREST OF JUSTICE. IT IS SUBMITTED THAT GRAVE INJUSTICE WOULD BE CAUSED TO THE ASSESSE IF THE ABOVE ORDER IS NOT RECALLED. THE ASSESSEE PRAYS FOR THE ACT OF KINDNESS FOR WHICH THE ASSESSE SHALL ALWAYS REMAIN GRATEFUL. 3. ON THE OTHER HAND THE LD. DR RAISED NO OBJECTION IF THE MATTER IS RECALLED FOR FRESH ADJUDICATION AS PER THE PROVISION OF LAW. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. ON PERUSAL OF THE ORDER DT. 26-03-2019, WE FIND THAT IN SPITE OF SERVICE OF NOTICES BY THE REGISTRY NEITHER ANY ONE APPEARED NOR THERE WAS ANY ADJOURNMENT APPLICATION FILED ON BEHALF OF ASSESSEE FOR THE HEARING ON 26-03-2019. THUS, FOLLOWING THE VARIOUS DECISIONS IN THE CASES OF MULTIPLAN INDIA (P) LTD REPORTED IN 38 ITD 320 (DEL), HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 480(MP) THE TRIBUNAL DISMISSED THE APPEAL OF ASSESSEE BY PASSING EX PARTE ORDER FOR NON PROSECUTION. WE FIND THAT THERE WAS SUFFICIENT REASON FOR THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DATE OF HEARING [26-03-2019]. THEREFORE, IN VIEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 26 - 03-2019 BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASSESSEE. M.A. NO 75/AHD/2020 . A.Y. 2010-11 3 5. NEXT DATE OF HEARING IN THIS MATTER IS 17/11/2020 AND SAME HAS BEEN COMMUNICATED TO BOTH THE PARTIES AND NO SEPARATE NOTICE WILL BE SENT TO ANY OF THE PARTIES. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 03 - 09- 2020 SD/- SD/- (PRADIP KUMAR KEDIA) TRUE COPY (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 03/09/2020 RAJESH COPY OF THE ORDER FORWARDED TO:- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD