Income Tax Appellate Tribunal - Ahmedabad
Shri Rasiklal D. Shah, Huf,, Ahmedabad vs The Deputy Commissioner Of Income Tax, ... on 11 May, 2017
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'lh' अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
"C" BENCH, AHMEDABAD
सव ी एन.के. ब लैया, लेखा सद य एवं महावीर साद, या यक सद य के सम ।
BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER And
SHRI MAHAVIR PRASAD, JUDICIAL MEMBER
MA No.15/Ahd/2017
(In IT(SS)A No.19/Ahd/2014)
(Assessment Year : Block Period 01/04/1995 to 31/07/2001)
Rasiklal D. Shah HUF बनाम/ DCIT
Karta Bharat rasiklal Vs. Circle -2, Ahmedabad
Ground Floor, Nikumbh
Complex,
C.G. Road,
Ahmedabad
थायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : AAJHR 8154 F
(अपीलाथ' /Appellant) .. ( (यथ' / Respondent)
अपीलाथ' ओर से / Appellant by : Shri D.K. Parikh, A.R
(यथ' क* ओर से/Respondent by : Shri Shiv Sewak, Sr. DR
ु वाई क* तार.ख /
सन Date of Hearing 05/05/2017
घोषणा क* तार.ख /Date of Pronounce ment 11/05/2017
आदे श / O R D E R
PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER :
By this Miscellaneous Application, the appellant/assessee has requested for recalling the order dated 05/10/2016 passed by the ITAT Ahmedabad Bench "C" in IT(SS)A No. 19/Ahd/2014 for Block period 01/04/1995 to 31/07/2001. In the Miscellaneous Application, the assessee has filed a written submission which reads as under:-
MA No.15/Ahd/2017(in IT(SS)No.19/Ahd/2014) Rasiklal D. Shah HUF vs. DCIT Block Period 01/04/1995 to 31/07/2001 -2-
(i) "The present application is filed by the applicant above named for setting aside the order dated 05/10/2016 passed by this Honourable Tribunal dismissing the appeal of the applicant 'ex-parte' for want of prosecution, in absence of any adjournment application or representation by the applicant.
(ii) The applicant on receipt of the notice fixing hearing on 05.09.2016 inquired but the Bench was not functioning on 05.09.2016.
(iii) The applicant was under bonafide impression that fresh notice of hearing will be issued. However, the case fixed for hearing on 05.09.2016 were refixed on 04.10.2016 which was not in knowledge of the applicant and no fresh notice for the same was received.
(iv) The Authorised Representative who is to argue the appeal was out of town on 04.10.2016 and hence could not attend the hearing.
(v) However when the applicant forwarded order of Hon'ble Tribunal dismissing the appeal ex parte to the office of the authorized representative, it came to the knowledge of the applicant that due to oversight of the clerk in his office, the appeal remained to be marked on the cause list for taking necessary action. As a result on the date of hearing he could not represent before the Hon'ble Bench for attending the appeal.
(vi) The applicant most respectfully submits that hearing of the appeal could not be attended due to failure of the authorized representative to represent the applicant. The applicant has no desire to give up the appeal and ex parte order of the Tribunal would cause grave and irreparable injury to the applicant.
(vii) 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 applicant to represent the case. It is respectfully submitted that in the larger interest of justice the Hon'ble Tribunal be pleased to accept the prayer of the applicant/appellant and rehear the matter."
MA No.15/Ahd/2017(in IT(SS)No.19/Ahd/2014) Rasiklal D. Shah HUF vs. DCIT Block Period 01/04/1995 to 31/07/2001 -3-
2. We have heard the parties.
3. After considering the facts of the case and the submission of the assessee, we agree with the contention of the assessee that there was a reasonable cause for assessee's failure to appeal before the ITAT on the date of hearing of appeal. Accordingly, we recall the order of the ITAT Bench "C" Ahmedabad passed in IT(SS)A No.19/Ahd/2014 dated 05/10/2016 (supra) and direct the Registry to fix the hearing of the assessee's appeal on 06/07/2017. Both parties were informed in Court and the notice of hearing was dispensed with the consent of both parties.
4. In the result, the Miscellaneous Application filed by the Assessee is allowed.
This Order pronounced in Open Court on 11/05/2017
Sd/- Sd/-
एन.के. ब लैया महावीर साद
(लेखा सद य) ( या यक सद य)
(N.K. BILLAIYA) (MAHAVIR PRASAD)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad;
Priti Yadav, Sr. Ps
Dated 11/05/2017
MA No.15/Ahd/2017(in IT(SS)No.19/Ahd/2014) Rasiklal D. Shah HUF vs. DCIT Block Period 01/04/1995 to 31/07/2001 -4- आदे श क त ल प अ!े षत/Copy of the Order forwarded to :
1. अपीलाथ' / The Appellant
2. (यथ' / The Respondent.
3. संबं6धत आयकर आयु8त / Concerned CIT
4. आयकर आय8 ु त(अपील) / The CIT(A)
5. 9वभागीय त न6ध, आयकर अपील.य अ6धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड फाईल / Guard file.
आदे शानुसार/ BY ORDER, स(या9पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad True Copy