IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI, JM AND A. N. PAHUJA, AM) M. A. NO.01/AHD/2011 (IN ITA NO.04/AHD/2008 A. Y. 2004-05) VALLABHBHAI GANDABHAI ZADAPHIYA, DUMASWALA COMPOUND, BEHIND SAHAJANAND COMPLEX, VARACHHA ROAD, SURAT VS THE ADD. C. I. T., RANGE-8, DUMASWALA COMPOUND, BEHIND SAHAJANAND COMPLEX, NEAR HIRA BAG CIRCLE, VARACHHA ROAD, SURAT PA NO. AACPZ 0273 G (APPLICANT) (RESPONDENT) APPLICANT BY SHRI CHINTAN DIXIT, AR RESPONDENT BY SHRI K. MADHUSUDAN, SR. DR ORDER PER BHAVNESH SAINI : WE HAVE HEARD THE LEARNED REPRESENTATIVES OF BOTH THE PARTIES. THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT IN PUTTING APPEARANCE ON THE D ATE OF HEARING ON 15-11-2010. IT IS STATED THAT THE ASSESSEE HAD ALRE ADY POSTED ADJOURNMENT APPLICATION ON 11-11-2010 BUT THE RECOR D REVEALED THAT IT REACHED IN THE OFFICE OF THE TRIBUNAL AT 3.30 PM ON 15-11-2010. IT WOULD, THEREFORE, SHOW THAT THE ASSESSEE WAS PREVEN TED BY SUFFICIENT CAUSE FROM APPEARING ON THE DATE OF HEARING. THE EA RLIER ORDER OF THE TRIBUNAL DATED 15-11-2010 IS, THEREFORE, RECALLED A ND THE APPEAL OF THE ASSESSEE IS DIRECTED TO BE FIXED FOR HEARING ON MERITS ON 11-05-2011. NOTICE FOR HEARING IS DISPENSED WITH AN D THE PARTIES SHALL APPEAR THEMSELVES ON THE DATE OF HEARING ON 11-5-20 11. MA NO.01/AHD/2011 (IN ITA NO.04/AHD/2008) VALLABHBHAI GANDABHAI ZADAPHIYA VS ADDL. CIT, RANGE -8, SURAT 2 2. IN THE RESULT, MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 08-04-2011 SD/- SD/- (A. N. PAHUJA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 08-04-2011 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD