Shri Lalit M.Patel,, Baroda v. Income Tax Officer,, Baroda

MA 192/AHD/2014 | 1997-1998
Pronouncement Date: 29-04-2015 | Result: Allowed

Appeal Details

RSA Number 19220524 RSA 2014
Assessee PAN AEKPP4794K
Bench Ahmedabad
Appeal Number MA 192/AHD/2014
Duration Of Justice 5 month(s) 4 day(s)
Appellant Shri Lalit M.Patel,, Baroda
Respondent Income Tax Officer,, Baroda
Appeal Type Miscellaneous Application
Pronouncement Date 29-04-2015
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 29-04-2015
Date Of Final Hearing 17-04-2015
Next Hearing Date 17-04-2015
Assessment Year 1997-1998
Appeal Filed On 24-11-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BENCH AHMEDABAD .. BEFORE SHRI N.S. SAINI ACCOUNTANT MEMBER AND SHRI KUL BHARAT JUDICIAL MEMBER SL. NO(S). MA NO(S) [ IN ITA NO(S) ] ASSESS- MENT YEAR(S) MA(S) BY APPLICANT VS. RESPONDENT APPLICANT (ORIGINAL APPELLANT) RESPOND- ENT (ORIGINAL RESPONDENT) 1. 192/AHD/2014 ( IN ITA NO.2037/AHD/2010 ) 1997- 1998 SHRI LALIT M.PATEL 4-ATMAJYOTI NAGAR SOCIETY ELLOR PARK BARODA PAN:AEKPP 4794K THE ITO WARD- 4(1) BARODA 2. 193/AHD/2014 ( IN ITA NO.2038/AHD/2010 ) 1998- 1999 -DO- -DO- 3. 194/AHD/2014 ( IN ITA NO.2039/AHD/2010 ) 1999- 2000 -DO- -DO- 4. 195/AHD/2014 ( IN ITA NO.2040/AHD/2010 ) 2000- 2001 -DO- -DO- / APPLICANT BY : SHRI M.G. PATEL AR !'# / RESPONDENT BY : SHRI ROOPCHAND SR.DR $%#& / DATE OF HEARING 17/04/2015 '()*#& / DATE OF PRONOUNCEMENT 29/04/2015 / O R D E R PER SHRI KUL BHARAT JUDICIAL MEMBER : THESE FOUR MISCELLANEOUS APPLICATIONS HAVE BEEN FIL ED BY THE ASSESSEE ON 24.11.2014 (ARISING OUT OF ITA NOS.2037 2038 2039 & 2040/AHD/2010 FOR AYS 1997-98 TO 2000-01 RESPECTIVE LY) IN RESPECT OF THE ORDER DATED 22/11/2013 PASSED BY THE ITAT D B ENCH AHMEDABAD. MA NOS.192 TO 195 /AHD/2014 (IN ITA NOS.203 7 2038 2039 & 2040/AHD/2010 SHRI LALIT M.PATEL VS. ITO AYS1997-98 1998-99 1999-2000 & 2000-01 RESPECTIVEL Y - 2 - 2. THE ASSESSEE HAD FILED FOUR APPEALS; I.E. ITA NO S.2037 2038 2039 AND 2040/AHD/2010 FOR AYS 1997-98 TO 2000-01 RESPEC TIVELY. ALL THESE APPEALS WERE FIXED FOR HEARING ON 20/11/2013. 2.1. DURING THE COURSE OF HEARING SHRI MANISH J.S HAH ADVOCATE APPEARED AND INFORMED THE TRIBUNAL THAT SHRI M.G.PA TEL LD.COUNSEL FOR THE ASSESSEE HAS INFORMED THAT NO INSTRUCTION HAS B EEN GIVEN BY THE ASSESSEE TO APPEAR BEFORE THE TRIBUNAL. THEREFORE HE EXPRESSED HIS INABILITY TO APPEAR BEFORE THE TRIBUNAL. NOW LD.C OUNSEL FOR THE ASSESSEE SHRI M.G.PATEL SUBMITTED THAT THE ASSESSEE WAS IN C RITICAL MEDICAL CONDITION THEREFORE THE ASSESSEE WAS NOT IN A POS ITION TO INSTRUCT HIM. HE SUBMITTED THAT THE ASSESSEE WAS BEDRIDDEN WITH S EVERE BACK-PAIN AND UNDERGOING TREATMENT OF DR.ASHOK R.LALWANI FROM 01/ 11/2013 ONWARDS. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT A CE RTIFICATE FROM DR.ASHOK R.LALWANI DATED 30/09/2014 IS PLACED ON RE CORD FOR KIND PERUSAL OF THIS TRIBUNAL. HE SUBMITTED THAT THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT DATED 16/10/2014 IN SUPPORT OF THE CONTEN TION MADE IN THE APPLICATIONS. 2.2. HOWEVER SR.DR VEHEMENTLY OPPOSED THE APPLICA TIONS AND SUBMITTED THAT THE ASSESSEE HAS NOT DEMONSTRATED AN Y REASONABLE CAUSE FOR RECALLING THE TRIBUNALS ORDER DATED 22/11/201 3(SUPRA). 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE REASON FOR NON-APPEARANCE IS GIVEN IS STATED TO MA NOS.192 TO 195 /AHD/2014 (IN ITA NOS.203 7 2038 2039 & 2040/AHD/2010 SHRI LALIT M.PATEL VS. ITO AYS1997-98 1998-99 1999-2000 & 2000-01 RESPECTIVEL Y - 3 - BE ILLNESS OF THE ASSESSEE A MEDICAL CERTIFICATE I S ALSO PLACED ON RECORD. AFTER CONSIDERING THE RIVAL CONTENTIONS AND LOOKING TO THE TOTALITY OF THE FACTS OF THE CASE(S) WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE HAS DEMONSTRATED THE REASONABLE CAUSE FOR HIS NON-APPEA RANCE. THEREFORE IN THE INTEREST OF JUSTICE THE ORDER OF THE TRIBUNAL DATED 22/11/2013(SUPRA) IS HEREBY RECALLED AND ASSESSEES APPEALS IN ITA NO S.2037 2038 2039 & 2040/AHD/2010 PERTAINING TO AYS 1997-98 TO 2000-01 ARE DIRECTED TO BE FIXED FOR HEARING IN DUE COURSE. THE REGISTRY IS D IRECTED ACCORDINGLY. BEFORE PARTING WITH THE MATTER WE CAUTION THE ASSE SSEE TO BE VIGILANT IN FUTURE AND PROVIDE THE NECESSARY INFORMATION SOUGHT FOR BY THE LD.COUNSEL FOR THE ASSESSEE. 4. IN THE RESULT ALL THE FOUR MISCELLANEOUS APPLIC ATIONS FILED BY THE ASSESSEE ARE DISPOSED OF AS DISCUSSED HEREINABO VE. ORDER PRONOUNCED IN THE COURT ON WEDNESDAY THE 29 TH DAY OF APRIL 2015 AT AHMEDABAD. SD/- SD/- ( .. ) ( ) ( N.S. SAINI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 29/ 04 /2015 /&.. $.../ T.C. NAIR SR. PS MA NOS.192 TO 195 /AHD/2014 (IN ITA NOS.203 7 2038 2039 & 2040/AHD/2010 SHRI LALIT M.PATEL VS. ITO AYS1997-98 1998-99 1999-2000 & 2000-01 RESPECTIVEL Y - 4 - !'#$#%! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT. 2. !' / THE RESPONDENT. 3. 01023 4 / CONCERNED CIT 4. 4 ( ) / THE CIT(A)-III BARODA 5. 5$6!23 &23* 1 / DR ITAT AHMEDABAD 6. 689:% / GUARD FILE. / BY ORDER '5! //TRUE COPY// / ( DY./ASSTT.REGISTRAR) / ITAT AHMEDABAD 1. DATE OF DICTATION .. 28.4.15(DICTATION-PAD 6- P AGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..28.4.15 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.29.4.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 29.4.15 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER