Income Tax Appellate Tribunal - Ahmedabad
Shree Mahuva Nagrik Sahakari Bank Ltd., ... vs The Acit, Circle-2,, Bhavnagar on 2 August, 2019
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'SMC' अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER Miscellaneous Application No. 224/Ahd/2019-AY 2012-13 ( in I.T.A. No. 159/Ahd/2016-AY 2012-13) Shree Mahuva Nagrik बनाम/ The Assistant Sahakari Bank Ltd. Vs. Commissioner of Bajrangdas Bapa Chowk, Income-tax Vasitalav, Mahuva - Circle - 2, Bhavnagar 364290 थायी ले खा सं . /जीआइआर सं . /PAN/GIR No. : AABAM1326K (अपीलाथ /Appellant) .. ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Riddhi T. Shah, A.R. यथ क ओर से / Shri Mudit Nagpal, Sr.D.R. Respondent by :
सन ु वाई क तार ख / Date of 02/08/2019 Hearing घोषणा क तार ख /Date of 02/08/2019 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 recall of ex parte order dated 17.01.2019 passed by the Tribunal under s.254(1) of the Act whereby the appeal of the assessee is dismissed in limine for want of prosecution of its appeal filed by assessee.
M . A. N o . 2 2 4 / Ah d / 1 9 [ S h r e e M a h u v a N a g r i k S a h a k a r i B a n k Lt d . v s . AC I T ] A. Y . 2 0 1 2 - 1 3 - 2 -
2. 2. When the matter was called for hearing, the learned AR for the assessee vide its miscellaneous application contended as under:
(i) In above-referred matter, the Hon'ble Tribunal passed an order dated 17-01-2019.
(ii) In the said order, the appeal has been dismissed relying upon the decisions of CIT vs Multiplan India (Pvt.) Ltd 38 (TO 320 (Del) and Estate of Late Tukojirao Holkar vs CWT 223 ITR 480 (M.P.) as nobody appeared on behalf of assessee on the date of hearing 17-01-2019.
(iii) However, the applicant submits that the order restoring previous miscellaneous application of the applicant fixing date of hearing on 17-01-2019 was received on 21-01-2019 by the applicant. In the said order, it was mentioned that no separate notice intimating the date of hearing shall be served upon the assessee. Therefore, since the order mentioning the date of hearing was received by the applicant after the date of hearing, the applicant or its authorized representative could not attend the hearing on the said date. Evidence regarding receipt of order on 21-01-2019 is enclosed herewith.
(iv) Thus, the applicant being unaware of the fixation of date of hearing and bring situated in a small town, there was sufficient cause for non-attendance on part of the appellant.
Hence, the applicant desiring to prosecute the matter further humbly requests the Hon'ble Tribunal that the above matter may kindly be restored and a fresh date of hearing may kindly be granted.
(v) The impugned order was passed on 17-01-2019 and hence the present application is filed within statutory time limit.
3. After considering the circumstances existing in the case and the submissions of the assessee, we are satisfied that the reasonable cause for 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 'SMC' passed in ITA No. 159/Ahd/2016 dated 17/01/2019 (supra) and direct the Registry to fix the appeal for fresh hearing on 01/10/2019 in consultation with both the sides present. M . A. N o . 2 2 4 / Ah d / 1 9 [ S h r e e M a h u v a N a g r i k S a h a k a r i B a n k Lt d . v s . AC I T ] A. Y . 2 0 1 2 - 1 3 - 3 -
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 02/08/2019 Sd/- Sd/-
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 02/08/2019 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 ।