Income Tax Appellate Tribunal - Ahmedabad
Sunil Bajaj Infra Builders Pvt. Ltd., ... vs The Ito, Ward-2(1)(3),, Baroda on 26 March, 2019
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'A' अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR Miscellaneous Application No. 11/Ahd/2019 - A.Y. 2009-10 ( in I.T.A. No. 769/Ahd/2018 - A.Y. 2009-10) Sunil Bajaj Infra Builders बनाम/ The Income Tax Offier Pvt. Ltd. Ward - 2(1)(3), Baroda Vs. Sunil Baja, 3 r d Floor, Lakeview Complex, Nr.
Gandhinagar Gruh Opp.
Pratap Cinema Jubli Garden, Vadodara 390016 थायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : AALCS6532R (अपीलाथ /Appellant) .. ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Shri Jimit Shah, A.R. यथ क ओर से / Shri James Kurian, Sr. D.R. Respondent by :
सन ु वाई क तार ख / Date of 15/03/2019 Hearing घोषणा क तार ख /Date of 26/03/2019 Pronouncement आदे श/O R D E R PER PRADIP KUMAR KEDIA - AM:
The captioned Miscellaneous Application has been filed at the instance of assessee seeking rectification of order dated 25.09.2018 passed by the Tribunal under s. 254(1) of the Act.
2. When the matter was called for hearing, the learned AR for the assessee vide its miscellaneous application contended as under:
M . A. N o . 1 1 / Ah d / 1 9 [ S u n i l B a j a j In f r a B u i l d e r s Pvt. Ltd. vs. ITO] A.Y. 2009-10 - 2 -
"1. The present applicati on is filed by the appellant above named f or setting aside the order dated 11/09/2018 passed by this Hon'ble Tribunal dismissing t he appeal of the appellant ex-parte for non- prosecution, in the absence of advocate of t he appellant.
2. The impugned order of the Hon' ble Tribunal states that none coul d appear on behalf of the assessee nor any application f or adjournment has been received. Therefore, the Hon'ble ITAT hel d that the assessee has nothing to say agai nst the findings of the learned CIT(A) and it is presumed that the assessee is not interested in pursuing the appeal. Therefore this Hon'ble ITAT dismissed the captioned appeal for want of prosecution.
3. In the impugned order, it has been ment ioned that none coul d appear on behalf of the assessee, as the notice of hearing was served to the appellant on 05/09/2018. The notice was served to t he appellant on 05/09/2018 wherein the date of hearing was scheduled on 11/09/2018. However the appellant being a person who was not aware about such legal procedures. However the appellant could not appoint authorized representative till the date of hearing and thus there was non-compliance on account of appellant. Moreover the appellant is residing in vadodara and thus was seeking the assistance of consultants in vadodara who can assist in the matter of the appellant. However till the time the appellant could find the consultant who can appear before the Honorable Tribunal in Ahmedabad, the date of hearing was already passed. The appellant was seeking to appoint the authorized representative to appear on behalf of the appellant. However the appellant could not appoi nt authorized representative in short span of 5 days and thus there was such non-compliance on account of the appellant. However on 12/12/2018, the appellant on receipt of the order came to know that the appeal has been di smissed.
4. The appellant most respectfully submits that hearing of the appeal could not be attended for the reasons stated above without there being any fault on the part of the assessee. The appellant has no desire to give up the appeal and ex- parte decision of the appeal would cause grave and irreparable injury to the appellant.
5. It is respectfully submitted that in the facts and circumstances of the case, the ex - parte order deciding the appeal may kindly be recalled and the appeal may kindly be re-fixed for hearing to give one more opportunity to the appellant to r epresent its case. It is respectfully submitted that in the larger interest of justice the Hon'ble Tribunal be pleased to accept the prayer of the appellant and rehear the matter."
3. After considering the circumstances existing in the case and the submissions of the assessee, we are satisfied that the reasonable cause existed for failure on the part of the assessee to appear before the ITAT on the date of hearing. Accordingly, we recall the order of the ITAT Ahmedabad Bench 'A' passed in ITA No. 769/Ahd/2018 dated M . A. N o . 1 1 / Ah d / 1 9 [ S u n i l B a j a j In f r a B u i l d e r s Pvt. Ltd. vs. ITO] A.Y. 2009-10 - 3 -
25/09/2018(supra) and direct the Registry to list the appeal for fresh hearing on 02/05/2019 fixed in consultation with both the sides present. Therefore, formal notice of hearing is dispensed with the consent of both parties.
4. In the result, miscellaneous application filed by the assessee is allowed.
This Order is pronounced in the Open Court on 26/03/2019
Sd/- Sd/-
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad: Dated 26/03/2019
True Copy
S. K. SINHA
आदे श क त ल प अ े षत / Copy of Order Forwarded to:-
1. राज व / Revenue
2. आवेदक / Assessee
3. संबं*धत आयकर आयु,त / Concerned CIT
4. आयकर आयु,त- अपील / CIT (A)
5. 0वभागीय 3त3न*ध, आयकर अपील य अ*धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड9 फाइल / Guard file.
By order/आदे श से, उप/सहायक पंजीकार आयकर अपील य अ*धकरण, अहमदाबाद ।