Shri Amit R. Patel, Surat V. The Income Tax Officer, Ward-6(1), Surat

MA 92/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3138 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-07-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 13-06-2014
• Court: TRIBUNAL
• Department Lawyers: D C MISHRA
• Assessee Lawyers: SHAH

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV, JUDICIAL MEMBER MA NO.92/AHD/2014 IN ./ ITA NO.2585/AHD/2012 / ASSESSMENT YEAR: 2009-2010 SHRI AMIT R. PATEL AT & POST KIKWAD TAL-BARDOLI SURAT 394 601. VS ITO, WARD - 6(1) SURAT. ( APPLICANT ) (RESPONDENT) ASSESSEE BY : SHRI M.R.SHAH REVENUE BY : SHRI D.C. MISHRA, SR.DR / DATE OF HEARING : 17/07/2015 / DATE OF PRONOUNCEMENT: 17/07/2015 *+/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION HAS BEEN FILED BY TH E ASSESSEE UNDER SECTION 254(2) OF THE INCOME TAX ACT, 1961 R. W.R. 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES 1963. 2. IT IS PLEADED IN THE APPLICATION THAT THE COUNSE L FOR THE ASSESSEE FAILED TO NOTE DATE OF HEARING PROPERLY IN HIS DIAR Y, AND THEREFORE, COULD NOT APPEAR ON THE DATE OF HEARING. NON-APPEARANCE BEFORE THE TRIBUNAL WAS NOT DELIBERATE, RATHER, DUE TO BONA FIDE MISTAKE. IN SUPPORT OF THE APPLICATION, THE ASSESSEE HAS ALSO FILED AN AFFIDAV IT. MA NO.92/AHD/2014 2 3. ON DUE CONSIDERATION OF FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THE RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, EMPOWERS THE TRIBUNAL TO HEAR THE APPE AL EX PARTE , IF APPELLANT FAILED TO BEAR BEFORE THE TRIBUNAL IN SPI TE OF SERVICE OF NOTICE. THE PROVISO APPENDED TO THIS RULE FURTHER AUTHORIZES THE TRIBU NAL TO RECALL SUCH EX PARTE ORDER IF THE ASSESSEE DEMONSTRATES SUFFICIENT REAS ON FOR HIS NON-APPEARANCE ON THE DATE WHEN THE APPEAL WAS FIXED. WE FIND THAT THE LEARNED COUNSEL FOR THE ASSESSEE HAS COMMITTED BONA FIDE MISTAKE OF NOTING THE DATE PROPERLY IN HIS DIARY. HE FAILED TO APPEAR BEFORE THE TRIBUNAL DUE TO THIS LAPSE. WE, THEREFO RE, RECALL THE TRIBUNALS ORDER DATED 17.5.2013 PASSED IN ITA NO.2 585/AHD/2012 AND RESTORE THIS TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE HEARING ON 7 TH OCTOBER, 2015. BOTH THE PARTIES ARE INFORMED IN T HE COURT-ROOM, AND NO FRESH NOTICE WILL BE ISSUED TO T HE PARTIES. 4. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 17 TH JULY, 2015 AT AHMEDABAD. SD/- SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER