Shri Ashish Krishnakant Shah, Gandhinagar V. The Income Tax Officer, Ward-1, Gandhinagar

MA 82/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2908 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-04-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 26-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH AHMEDABAD , ,L ,E LH ,L ,E LH ,L ,E LH ,L ,E LH BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER. M.A. NO. 82/AHD/2014 (IN ITA NO. 195/AHD/2012) (ASSESSMENT YEAR:2006-07) SHRI ASHISH KRISHNAKANT SHAH BAZAR, SARDAV, GANDHINAGAR-382010 APPELL ANT VS. ITO, WARD-1, AHMEDABAD RESPONDENT PAN: AFDPS6935G /BY APPELLANT : SHRI MANISH RAJVAIDYA, A.R. /BY RESPONDENT :SHRI B. L. YADAV, SR. D.R. !' /DATE OF HEARING :17.04.2015 #$% !' /DATE OF PRONOUNCEMENT : 22.04.2015 M.A. NO. 82/AHD/14 A.Y. 2006-07 [SHRI ASHISH KRISHNAKANT SHAH VS. ITO] PAGE 2 ORDER PER SHAILENDRA KUMAR YADAV, J.M: THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY AS SESSEE SEEKING RECALL OF THE EX PARTE ORDER DATED 10/01/20 14, PASSED BY THIS TRIBUNAL BY DISMISSING THE APPEAL OF ASSESS EE. THE SUBMISSION OF ASSESSEE BY THIS MISCELLANEOUS APPLIC ATION IS AS UNDER: 1. THAT THE APPLICANT HAD FILED AN APPEAL AGAINS T THE ORDER OF THE LEARNED CIT (APPEALS), GANDHINAGAR WHI CH WAS REGISTER UNDER THE HON'BLE INCOME TAX APPELLANT TRIBUNAL, AHMEDABAD VIDE ITA NO. 195/AHD/2012 FOR A.Y. 2006-07. 2. THE FIRST HEARING IN THE CASE OF THE APPELLANT WAS FIXED ON 17-10-2013 AND ON THE SAME DATE THE APPEAL WAS SINE DIE ADJOURNED. THEN AFTER, A FRESH NOTICE OF HEARING WAS ISSUED FIXING THE HEARING ON 03-12-2013 . HOWEVER, ON THE SAME DATE THE HON'BLE INCOME TAX TRIBUNAL, BENCH - 'SMC', AHMEDABAD HAD DISPOSED OFF THE APPEAL STATING AS NONE APPEARED AND DISMISS ED THE APPEAL OF THE APPELLANT. 3. IT IS TO BE SUBMITTED THAT THE APPELLANT IS N OT IN RECEIPT OF THE NOTICE FIXING THE DATE OF HEARING ON 03-12-2 013 ON WHICH DATE THE APPEAL OF THE APPELLANT WAS DISPO SED OFF BY THE HON'BLE TRIBUNAL AND ACCORDINGLY IT WAS NOT ATTENDED. 4. SINCE ON RECEIPT OF THE HON'BLE TRIBUNALS ORDER AND OBSERVING THE NONE ATTENDED IN THE TRIBUNAL'S ORDER THE APPELLANT'S REPRESENTATIVE HAS INSPECTED THE FILE O F THE HON'BLE TRIBUNAL BY PAYING NECESSARY FEE AND THE APPELLANT CAME TO KNOW THE ABOVE FACT. M.A. NO. 82/AHD/14 A.Y. 2006-07 [SHRI ASHISH KRISHNAKANT SHAH VS. ITO] PAGE 3 5. THE FIRST HEARING WAS FIXED ON 17/10/2013 BY R PAD AND AD SLIP OF THAT RPAD WAS ON RECORD. FOR THE SAI D HEARING WAS SINE DIE ADJOURNED. 6. THE SECOND HEARING NOTICE ISSUED ON 26-11-2013 FIXING THE DATE OF HEARING ON 03-12-2013 WAS NOT RECEIVED BY THE APPELLANT AS WELL AS THE REGD. AD SLIP SHOWING THE DELIVERY OF THE NOTICE FIXING THE HEARING IS ALSO N OT ON RECORD WHEN THE FILE HAS BEEN INSPECTED. MOREOVER T HE SECOND HEARING NOTICE IS NOT RECEIVED BY THE APPELL ANT AND ACCORDINGLY NONE ATTENDED. 7. IN THE ABOVE CIRCUMSTANCES, YOUR APPELLANT COULD NOT ATTEND THE SAID SECOND HEARING NOTICE FOR THE REASO N THAT THE SAME WAS NOT RECEIVED BY YOUR APPELLANT AN D THE APPEAL HAS BEEN DISPOSED OFF AND DISMISSED. 8. THIS BEING THE GENUINE CIRCUMSTANCES, YOUR AP PELLANT IS REQUESTING YOUR HONOUR TO GIVE AN OPPORTUNITY TO HEAR THE ABOVE MATTER ON MERITS AND PERMIT THE APPELLANT TO APPEAR BEFORE YOUR HONOUR AND RECALL T HE ORDER PASSED RECTIFY THE ABOVE MATTER AND RECTIFY T HE ABOVE ORDER ACCORDINGLY AS THE ABOVE CIRCUMSTANCES ARE UNCONTROLLED AND CONSIDERING HE ABOVE GENUINE REASONS FOR NON-APPEARANCE FOR NATURAL JUSTICE. 2. ASSESSEE REQUESTED THAT THIS EX PARTE TRIBUNAL O RDER SHOULD BE RECALLED BECAUSE THERE WAS REASONABLE CAU SE FOR NON APPEARANCE OF THE ASSESSEE ON THAT DATE. IN VIEW OF THE CIRCUMSTANCES EXPLAINED BY THE LEARNED COUNSEL FOR THE ASSESSEE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NOT ATTENDING THE DATE OF HEARING BEFORE THE TRIBUNAL. ACCORDINGLY, THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO. 195/A HD/2012 DATED 10.01.2014 IS HEREBY RECALLED. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THIS APPEAL ON 28.07.2015. THERE IS NO M.A. NO. 82/AHD/14 A.Y. 2006-07 [SHRI ASHISH KRISHNAKANT SHAH VS. ITO] PAGE 4 NECESSITY FOR SERVING SEPARATE NOTICE FOR DATE OF H EARING ON THE PARTIES. WE DIRECT ACCORDINGLY. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS THE 22 ND DAY OF APRIL, 2015. SD/- SD/- (ANIL CHATURVEDI) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMB ER AHMEDABAD: DATED 22/04/2015 TRUE COPY S.K.SINHA & & & & ' ' ' ' ('% ('% ('% ('% / COPY OF ORDER FORWARDED TO:- 1. +, / REVENUE 2. / ASSESSEE 3. // 0 / CONCERNED CIT 4. 0- / CIT (A) 5. '45 , , / DR, ITAT, AHMEDABAD 6. 589 :; / GUARD FILE. BY ORDER / & ,