Shri Ramanbhai D. Patel, KHAMBHAT V. The Income tax Officer, Ward-3(4), Petlad

MA 89/AHD/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5501 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 07-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIV SEWAK SR DR
• Keywords: Reasonable cause

Judgement Text

, MH MHMH MH IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD , EKUHK CKSJM EKUHK CKSJM EKUHK CKSJM EKUHK CKSJM , BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI, MANISH BORAD, ACCOUNTANT MEMBER MA NO.89/AHD/2017 (ARISING OUT OF ITA NO.2615/AHD/2011) (ASSESSMENT YEAR : 2004-05) SHRI RAMANBHAI D. PATEL KHAMBHAT / VS. THE INCOME-TAX OFFICER, WARD-3(4), PETLAD. ./ ./ PAN/GIR NO. : ACWPP 1837 E ( !' / APPELLANT ) .. ( #' / RESPONDENT ) !' $ / APPELLANT BY : SHRI ASEEM L. THAKKAR, A.R #' % $ / RESPONDENT BY : SHRI SHIV SEWAK, SR. DR & '( % )* / DATE OF HEARING 05/05/2017 +,-. % )* / DATE OF PRONOUNCEMENT 11/05/2017 / / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE APPELLANT/A SSESSEE HAS REQUESTED FOR RECALLING THE ORDER DATED 18/05/2016 PASSED BY THE ITAT AHMEDABAD BENCH D IN ITA NO. 2615/AHD/2011 FOR A. Y. 2004-05. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE HAS FILED A WRITTEN SUBMISSION WHICH READS AS UNDER:- MA NO.89/AHD/2017(ARISIN G OUT OF ITA NO.2615/AHD/2011) SHRI RAMANBHAI D. PATEL VS. ITO A.Y. 2004-05 - 2 - (I). THIS IS A MISCELLANEOUS PETITION FILED IN THE CASE OF SHRI RAMANBHAI D. PATEL VS. INCOME TAX OFFICER, WARD 3(4 ), PETLAD ARISING OUT OF THE ORDER PASSED BY THE HONOURABLE I NCOME TAX APPELLATE TRIBUNAL, AHMEDABAD, BENCH 'D', AHMEDABAD DATED 18.05.2016. (II). THE ASSESSEE HAD PREFERRED AN APPEAL BEFORE T HE HON'BLE TRIBUNAL AGAINST THE ORDER PASSED BY THE LD. CIT-IV , BARODA DATED 05.08.2011 FOR A.Y.2004-05. (III). IT HAS BEEN STATED THAT THE ADJOURNMENT WAS SOUGHT FOR THE HEARING WHICH WAS GRANTED AND THE HEARING WAS THERE AFTER FIXED ON 22.12.2015. THE HEARING WAS AGAIN ADJOURNED TO 1 1.03.2016 AND FINALLY FIXED ON 18.05.2016. IT HAS BEEN STATED THAT ON 18.05.2016, NOBODY HAD APPEARED ON BEHALF OF THE AS SESSEE AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. ON T HE BASIS OF THE ABOVE AN INFERENCE HAS BEEN DRAWN THAT THE ASSE SSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IN VIEW OF THE D ECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 480 (M.P.) AND THE DECISION OF HON'BLE DELHI TRIBUNAL IN THE CASE OF C IT V. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DELHI), TH E APPEAL OF THE ASSESSEE HAS BEEN DISMISSED IN LIMINE. (IV). AT THE OUTSET IT IS SUBMITTED THAT THE INTENT ION OF THE ASSESSEE TO PURSUE THE APPEAL IS EVIDENT FROM THE VARIOUS COMPL IANCES MADE ON VARIOUS DATES I.E. 05.10.2015, 22.12.2015 AND 11 .03.2016. ON 18.05.2016 ON ACCOUNT OF THE PERSONAL REASONS THE A UTHORIZED COUNSEL OF THE ASSESSEE THAT APPEARANCE COULD NOT B E CAUSED. THERE WAS NO INTENTION SO AS TO NOT PURSUE THE APPE AL AS IS EVIDENT FROM THE REGULAR COMPLIANCE OF ALL THE EARL IER HEARINGS. ONLY ON ACCOUNT OF SOME MISUNDERSTANDING ON ACCOUNT OF ABOVE COMPLIANCE ON 18.05.2016 COULD NOT BE MADE. IT IS H EREBY SUBMITTED TO YOUR HONORS THAT FULLEST COOPERATION W ILL BE EXTENDED IN CONDUCTING THE APPELLATE PROCEEDINGS IF THE MATTER IS ORDERED TO BE READMITTED/RESTORED. (V). WE SHALL BE HIGHLY GRATEFUL FOR THIS ACT OF KI NDNESS BESTOWED UPON THE ASSESSEE IF THE MATTER IS RESTORED/READMIT TED. MA NO.89/AHD/2017(ARISIN G OUT OF ITA NO.2615/AHD/2011) SHRI RAMANBHAI D. PATEL VS. ITO A.Y. 2004-05 - 3 - 2. WE HAVE HEARD THE PARTIES. 3. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSION OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSES SEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAL B EFORE THE ITAT ON THE DATE OF HEARING OF APPEAL. ACCORDINGLY, WE RECALL T HE ORDER OF THE ITAT BENCH D AHMEDABAD PASSED IN ITA NO.2615/AHD/2011 DATED 18/05/2016 (SUPRA) AND DIRECT THE REGISTRY TO FIX T HE HEARING OF THE ASSESSEES APPEAL ON 13/06/2017 . BOTH PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING WAS DISPENSED WITH THE CO NSENT OF BOTH PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 11/ 0 5 /201 7 SD/- SD/- EKUHK CKSJM EKUHK CKSJM EKUHK CKSJM EKUHK CKSJM EGKOHJ IZLKN EGKOHJ IZLKN EGKOHJ IZLKN EGKOHJ IZLKN YS[KK LNL; U;KF;D LNL; YS[KK LNL; U ;KF;D LNL; YS[KK LNL; U ;KF;D LNL; YS[KK LNL; U ;KF;D LNL; ( MANISH BORAD ) (MAHAVIR PRASA D) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 11/05/2017 PRITI YADAV, SR. PS MA NO.89/AHD/2017(ARISIN G OUT OF ITA NO.2615/AHD/2011) SHRI RAMANBHAI D. PATEL VS. ITO A.Y. 2004-05 - 4 - ! ' / COPY OF THE ORDER FORWARDED TO : 1. !' / THE APPELLANT 2. #' / THE RESPONDENT. 3. 012) & 3) / CONCERNED CIT 4. & 3) ( !) / THE CIT(A) 5. 678 )'12 , !* 12. , 0 / DR, ITAT, AHMEDABAD 6. 89 :( / GUARD FILE. # $ / BY ORDER, #6!) ) //TRUE COPY// %/$ &' ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD TRUE COPY