IN INCOME TAX APPELLATE TRIBUNAL, SMC BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms MADHUMITA ROY, JUDICIAL MEMBER M.A No.222/Ahd/2019 In ./ITA No.798/Ahd/2017 /Asstt. Year: 2009-2010 Shri Harishkumar C. Madhu, Income Tax Officer, C/2, Jaldarshan Flat, Vs Ward-10(2), Opposite Natraj Cinema, Ahmedabad. Ashram Road, Ahmedabad. PAN No. ABEPM2735M (Applicant) (Responent) Assessee by : Shri Jimi Patel, A.R. Revenue by : Shri Vinod Tanwani, Sr.DR / Da te of Hearing : 02/08/2019 / Date of Pro nouncement: 20/08/2019 ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: By this Miscellaneous Application, assessee has requested for recalling of order dated 11/12/2018 passed by Co-ordinate Bench, in ITA No.798/AHD/2017 for Asst. Year 2009-2010. 2. In Miscellaneous Application assessee has submitted as follows: 1. Applicant is in receipt of order dated 11.12.2018, which was received by him on 14.02.2019. Hon'ble Bench by said order has dismissed appeal filed by Applicant in limine as there was no appearance on behalf of M.A No.222/Ahd/2019 In ITA No.798/Ahd/2017 A.Y.2009-10. 2 Applicant and it was presumed that Applicant is not serious in pursuing appeal filed. 2. Applicant humbly submits that he is very serious about pursuing hearing of appeal and would pray that appeal filed by him, which is dismissed in limine, may kindly be recalled in interest of justice because he could not appear for bona fide reasons, which are mentioned herein below. 3. Applicant has been suffering from multiple health problems and has been undergoing treatment for cancer. notice for hearing was received by Applicant but because of his ill-health he could not inform his Authorized Representative about notice and in this fact circumstances, no one appeared on his behalf on date of hearing of above mentioned appeal. proof of Application undergoing different treatments for his ill-health is attached herewith for ready reference. It in these circumstances that Applicant missed out on informing his Representative about date of hearing. 4. Applicant humbly prays that there was no mala fide intention on his part in not appearing |and pursuing his-appeal and he promises that he will be representing his appeal on next date of hearing if Hon'ble Tribunal is pleased to restore and recall order dated 11.12.2018 in ITA No.798/Ahd/2017 for Asst. Year 2009-10. 5. Applicant, therefore, humbly prays that above mentioned was reasonable cause for his not being in position to represent appeal hearing on given date. 6. bona fides of applicant not being in doubt, this matter may kindly be restored and fresh date of hearing may kindly be fixed, for which act of kindness, applicant will be ever grateful. Applicant assures that such mistake or lapse on his part would never occur again in future. 3. On other hand, ld. DR raised no objection if matter is recalled and fix for fresh hearing as per provisions of law. 4. We have heard parties and perused materials available on record. After considering facts of case and submissions of assessee, we agree with contention of assessee that there was reasonable cause for assessee s failure to appear before ITAT on date of hearing. Accordingly, we recall order dated 11/12/2018 of ITAT Ahmedabad SMC Bench passed in ITA No.798/Ahd/2017 for Asst. Year M.A No.222/Ahd/2019 In ITA No.798/Ahd/2017 A.Y.2009-10. 3 2009-10. Accordingly, Registry is directed to fix appeal for hearing on 22/10/2019. As date of hearing was pronounced in open court, requirement for issuing separate notice is dispensed with. 5. In result, Miscellaneous Application filed by assessee is allowed. Order pronounced in Court on 20/08/2019 at Ahmedabad. -Sd- -Sd- ( Ms. MADHUMITA ROY) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (True Copy) Ahmedabad; Dated 20/08/2019 Manish Harishkumar C. Madhu v. Income-tax Officer, Ward-10(2), Ahmedabad