Arvindbhai M.Patel, Surat V. Income Tax Officer-6(1), Surat

MA 96/AHD/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4825 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 07-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

MA NO . 96 /AHD/201 5 ASSESSMENT Y EAR: 20 0 5 - 06 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND S.S. GODARA JM ] MA NO. 96 /AHD/201 5 (IN ITA NO. 1295 /AHD/201 2 ) ASSESSMENT YEAR: 20 0 5 - 06 ARVINDBHAI M PATEL, ............. ... .. APPLICANT AT & POST KHAM BHASLA, VIA. KHARVASA, TALUKA CHORYASI, SURAT. [PAN: AFLPP 1669 N] VS. INCOME TAX OFFICER , WARD 6(1), SURAT . . . . RESPONDENT APPEARANCES BY: NONE FOR THE APPLICANT JAMES KURIAN FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 02.09 .2016 DATE OF PRONOUNC ING THE ORDER : 26 . 10. 2016 O R D E R PER PRAMOD KUMAR , AM : BY WAY OF TH IS M ISCELLANEOUS A PPLICATION THE ASSESSEE APPLICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 14.08.2015 PASSED BY THE ITAT AHMEDABAD B BENCH IN ITA NO. 12 95/AHD/2012 FOR ASSESSMENT YEAR 200 5 - 06 . 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE APPLICANT HAS SUBMITTED AS FOLLOWS: - 1. THE APPELLANT COULD NOT ATTEND TO THE SAID NOTICE AS HE WAS IN ILL HEALTH FOR A PERIOD OF A FORTNIGHT. 2. SINCE NOBODY A TTENDED ON HEARING DATED 11.08.2015 BEFORE HON BLE TRIBUNAL , T HE APPEAL WAS DISMISSED. MA NO . 96 /AHD/201 5 ASSESSMENT Y EAR: 20 0 5 - 06 PAGE 2 OF 2 3. THE APPELLANT IS A SMALL TAX PAYER AND THE APPEAL WAS FILED LONG BACK IN THE YEAR 2 008. HE COULD NOT REALIZE THE SERIOUSNESS OF TH E MAT T ER WHICH LEAD TO THE NON - CO MPLIANCE OF T HE FIRST AND FINAL NOTICE OF HON BLE ITAT. 4. THE HON BLE MEMBER S ARE REQUESTED TO CONSIDER THIS MISC . A PPLICATION CONSIDERING THE CIRCUMSTANCES AND A MATTER COVERED ON THIS ISSUE. 5. IT IS THEREFORE URGED THAT THIS M ISC. APPLICATION MAY BE ADMITTED A N D CASE MAY BE T A KEN UP FOR FRESH HEARING. 3. WE HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE AGREE WITH T HE CONTENTION OF THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEE S FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER DATED 14.08.2015 OF THE ITAT AHMEDABAD PASSED IN ITA NO. 1295 /AHD/201 2 FOR ASSESSMENT YEAR 200 5 - 06 . THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 21.12 .2016 . 5. IN THE RESULT, M ISCELLANEOUS A PPLICATION IS ALLOWED. PRONOUNCED IN THE OPEN COURT TODAY ON 26 TH DAY OF OCTOBER, 2016. SD/ - SD/ - S.S. GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED: 26 TH DAY OF OCTOBER , 2016. COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDE R ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD