Pavan Anil Bakeri, Ahmedabad V. The DCIT, Circle-1(1)(1), Ahmedabad

MA 80/AHD/2022

AI Insights

The case revolves around a Miscellaneous Application filed by the Assessee, Pavan Anil Bakeri, against an order of the Income Tax Appellate Tribunal which had dismissed his appeal instead of restoring it to the file of the Ld. CIT(A) as previously directed. The Assessee contended that the dismissal was an inadvertent mistake and requested the recall of the order to ensure an opportunity to defend himself, citing principles of natural justice. The Revenue supported the original dismissal, arguing that the assessee had not been cooperative and that the dismissal was on merits. However, the Tribunal acknowledged the mistake and recalled the order, emphasizing the importance of natural justice and providing the Assessee another opportunity to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114164 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-03-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 02-10-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Pavan Anil Bakeri Sanskrut, 1 st Floor, Old High Court Road, Navrangpura, Ahmedabad-380009 PAN: AENPB5730M (Appellant) Vs The DCIT, Circle- 1(1)(1), Ahmedabad (Respondent) Assessee Represented: Shri Tej Shah, A.R. Revenue Represented: Shri Rakesh Jha, Sr. D.R. Date of hearing : 03-03-2023 Date of pronouncement : 08-05-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This Miscellaneous Application is filed by the Assessee stating that at the time of hearing of the appeal, it was requested to the Hon’ble Bench that the matter be restored back to the file of the Ld. CIT(A) to which, the Hon’ble Bench agreed to set aside. However, by way of inadvertence, the Hon’ble Bench dismissed the appeal of the assessee instead of restoring it back to the file of the Ld. CIT(A) which is the apparent mistake on record and the written order is not in consonance with the oral direction given by the Bench at the M.A. No. 80/Ahd/2022 (in ITA No. 1659/Ahd/2019) Assessment Year 2016-17 M.A. No. 80/Ahd/2022 A.Y. 2016-17 Page No Pavan Anil Bakeri vs. DCIT 2 time of hearing. Further the assessee was not give opportunity to defend himself before Ld. CIT(A) which would cause grave injustice to the assessee. It is, therefore, humbly requested to recall the order and an opportunity to present assessee’s case be granted. 2. The Ld. Counsel for the assessee pleaded to recall the above order on the reasons stated in the above application in the Interest of Principle of Natural Justice. 3. Per contra, the Ld. D.R. appearing for the Revenue supported the order that the assessee was not cooperative even before the Assessing officer and exparte appellate order passed by Ld. CIT(A) however passed the order on merits. The Hon’ble Tribunal is also dismissed the appeal of the assessee on merits of the case and no question of recalling the above order and therefore requested to dismiss the Miscellaneous Application. 4. We have given our thoughtful consideration and perused the materials available on record. As it can be seen from the log book dated 19.07.2022 as against ITA No. 1659/Ahd/2019, it was noted by the Bench as “set aside to Ld. CIT(A)”. However while passing the order inadvertently, the case was discussed on merits and thereby dismissed. The assessee's contention that it was not given opportunity to argue on merits is found to be correct. In the Interest of Principle of Natural Justice, we hereby recall the order dated 26.08.2022 and list the appeal for hearing in due course. The assessee should argue the case on merits by producing appropriate evidences during the recall proceedings. M.A. No. 80/Ahd/2022 A.Y. 2016-17 Page No Pavan Anil Bakeri vs. DCIT 3 5. In the result, the Miscellaneous Application filed by the Assessee is allowed. Order pronounced in the open court on 08-05-2023 Sd/- Sd/- (WASEEM AHMED) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 08/05/2023 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद