Vijaykumar Bhikhabhai Patel, Kalol V. ITO, Ward-4, Mehsana

MA 97/AHD/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5053 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 02-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R R MAKWANA
• Assessee Lawyers: VARIS ISANI
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 96/AHD/2020-AY 2008-0 9 ( IN I.T.A. NO. 2895/AHD/2017-AY 2008-09 ) BHIKHABHAI AMBALAL PATEL PROP. OF DHANLAXMI PRINTERS, NAVJIVAN SHOPPING CENTRE, KALOL [VARIS V. ISANI 103, 104, 105, 106, 203, ELLISBRIGE SHOPPING CENTRE, OPP. TOWN HALL, ELLISBRIDGE, AHMEDABAD 380006] / VS. INCOME TAX OFFICER WARD-4, MEHSANA / / PAN/GIR NO. : ABIPP8641B ( / APPELLANT ) .. ( / RESPONDENT ) & MISCELLANEOUS APPLICATION NO. 97/AHD/2020-AY 2013-1 4 ( IN I.T.A. NO. 2896/AHD/2017-AY 2013-14 ) VIJAYKUMAR BHIKHABHAI PATEL PROP. VIJAY PET, PLOT NO. 139 GIDC, KALOL [VARIS V. ISANI 103, 104, 105, 106, 203, ELLISBRIGE SHOPPING CENTRE, OPP. TOWN HALL, ELLISBRIDGE, AHMEDABAD 380006] / VS. INCOME TAX OFFICER WARD-4, MEHSANA / / PAN/GIR NO. : BEPPP7324J M.A. NOS. 96 & 97/AHD/2020 [BHIKHABHAI A. PATEL & VIJAYKUMAR B. PATEL VS. ITO] A.YS. 2008-09 & 2013- 14 - 2 - ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI VARIS ISANI, A.R. / RESPONDENT BY : SHRI R. R. MAKWANA, SR.D.R. / DATE OF HEARING 17/09/2021 !'# / DATE OF PRONOUNCEMENT 27/09/2021 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATIONS HAVE BEEN FILED AT THE INSTANCE OF TWO DIFFERENT ASSESSEES SEEKING REC ALL OF COMBINED EX PARTE ORDER DATED 04.12.2019 PASSED BY THE TRIBUNAL UNDER S.254(1) OF THE ACT WHEREBY BOTH APPEALS OF THE ASS ESSEE ARE DISMISSED IN LIMINE FOR WANT OF PROSECUTION OF ITS APPEAL FILED BY ASSESSEE. 2. 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE L EARNED AR FOR THE ASSESSEE VIDE ITS MISCELLANEOUS APPLICATION CON TENDED AS UNDER: 1. IN THE CASE OF THE APPELLANT, THE HON'BLE INCO ME TAX APPELLATE TRIBUNAL, 'B' BENCH, AHMEDABAD, HAS PASSED THE ORDE R ON 4TH DECEMBER 2019, RECEIVED BY THE APPELLANT ON 11 TH DECEMBER 2019, WHEREIN THE APPEAL OF THE APPELLANT IS DISMIS SED IN LIMINE. 2. THE HON'BLE TRIBUNAL HAS DISMISSED THE APPEAL O N THE GROUND OF NONAPPEARANCE ON BEHALF OF THE APPELLANT. 3. IT IS TRUE THAT IN THE CASE OF THE APPELLANT, N OTICE DATED 30/09/2019 FIXING THE DATE OF HEARING ON 04/12/2019 WAS RECEIVED BY THE APPELLANT. M.A. NOS. 96 & 97/AHD/2020 [BHIKHABHAI A. PATEL & VIJAYKUMAR B. PATEL VS. ITO] A.YS. 2008-09 & 2013- 14 - 3 - 4. ON 3RD DECEMBER 2019, THE AUTHORIZED REPRESENTA TIVE OF THE APPELLANT MR. VARIS V. ISANI, HAS RECEIVED A PHONE CALL FROM THE OFFICE OF THE DEPARTMENTAL REPRESENTATIVE STATING T HAT THEY ARE SEEKING ADJOURNMENT ON 4LH DECEMBER 2019 IN THE CAS E OF MR. BHIKHABHAI AMBALAL PATEL. SINCE THE AUTHORIZED REPR ESENTATIVE OF THE APPELLANT WAS INFORMED ON PHONE CALL FROM THE O FFICE OF THE DEPARTMENTAL REPRESENTATIVE ABOUT TAKING THE ADJOUR NMENT ON 4L DECEMBER 2019, THE AUTHORIZED REPRESENTATIVE OF THE APPELLANT HAD NOT ATTENDED THE MATTER BEFORE THE HON'BLE TRIB UNAL ON 4LH DECEMBER 2019. THE APPELLANT AND THE AUTHORIZED REP RESENTATIVE BOTH WERE VERY MUCH SHOCKED ON RECEIPT OF THE ORDER DATED 04/12/2019 RECEIVED ON 11/12/2019, WHEREIN IT IS ME NTIONED THAT THE APPEAL OF THE APPELLANT IS DISMISSED IN LIMINE DUE TO NONAPPEARANCE ON BEHALF OF THE APPELLANT. IN FACT I N EARLIER OCCASIONS, THE APPELLANT HAD ATTENDED THE MATTER IN ALL THE OCCASIONS. 5. THERE WAS A REASONABLE CAUSE ON THE PART OF THE APPELLANT FOR NONREPRESENTATION / NONAPPEARANCE ON THE DATE OF HE ARING. THERE WAS NO INTENTION TO DISREGARD THE NOTICE OF THE HON 'BLE TRIBUNAL FOR NONAPPEARANCE ON THE DATE OF HEARING. THE APPEA L OF THE APPELLANT WAS DISMISSED WITHOUT PROCEEDINGS ON MERI TS. THE REASON FOR NOT APPEARING ARE ALREADY EXPLAINED IN P ARA REFERRED HEREINABOVE AND THEREFORE, IT IS HUMBLY REQUESTED A ND PRAYED THAT THE IMPUGNED ORDER MAY BE RECALLED FOR GIVING AN OPPORTUNITY OF HEARING AND DECIDING THE APPEAL ON M ERITS. WE HEREBY INVITE THE ATTENTION OF THE HON'BLE TRIBUNAL ON PARA 3 ON PAGE 3 OF THE ORDER OF THE TRIBUNAL DATED 04/12/201 9, WHEREIN IT IS STATED THAT IS THE ASSESSEE IS ABLE TO SHOW THAT THERE EXISTED A REASONABLE CAUSE FOR NONREPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY, IF SO ADVISED, TO SEEK RECALL OF THIS ORDER. 6. THEREFORE, ON THE GROUND OF PRINCIPLE OF NATURAL JUSTICE AND FOR GRANTING PROPER OPPORTUNITY OF HEARING TO THE APPEL LANT AND THE APPEAL OF THE APPELLANT IS REQUIRED TO BE HEARD ON MERITS, THE HON'BLE INCOME TAX APPELLATE TRIBUNAL IS THEREFORE HUMBLY PRAYED AND REQUESTED TO RECALL THE ORDER PASSED ON 04/12/2019 AND GIVE A FRESH OPPORTUNITY OF HEARING TO THE APPE LLANT AND OBLIGE. 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED T HAT THE REASONABLE CAUSE FOR EXISTED FOR FAILURE ON THE PAR T OF THE ASSESSEE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT AHMEDABAD BENCH 'B' PASSED IN ITA NOS. 2895/AHD/2017 & 2896/AHD/2017 DATED 04/12/ 2019 (SUPRA) AND DIRECT THE REGISTRY TO FIX BOTH THE APPEALS FO R FRESH M.A. NOS. 96 & 97/AHD/2020 [BHIKHABHAI A. PATEL & VIJAYKUMAR B. PATEL VS. ITO] A.YS. 2008-09 & 2013- 14 - 4 - HEARING ON 02/12/2021 IN CONSULTATION WITH BOTH THE SIDES PRESENT. THEREFORE, FORMAL NOTICE OF HEARING IS DISPENSED WI TH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY BOTH THE ASSESSEES ARE ALLOWED. SD/- SD/- (MADHUMITA ROY) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 27/09/2021 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 27/09/20 21