Shri Vinodbhai Arvindbhai Patel, Anand V. The Income tax Officer, Ward-1, Anand

MA 108/AHD/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5499 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 1995-1996
• Appeal Filed On: 06-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMIR VAKIL HEARING CONCLUDED
• Assessee Lawyers: KAMLESH CHAUHAN
• Keywords: Opportunity of being heard

Judgement Text

M.A. NO. 108 /AHD/201 7 ASSESSMENT YEAR : 1995 - 96 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD SMC BENCH, AHMEDABAD [CORAM : PRAMOD KUMAR AM ] M.A. NO. 108 /AHD/201 7 (IN I.T.A. NO. 1 099 /AHD/201 3 ASSESSMENT Y EAR : 1995 - 96 VINODBHAI A RVINDBHAI PATEL , ............APPELLANT SHIV RESIDENCY, SHANTI NIKETAN, BAKROL ROAD, ANAND. [PAN: A ESPP 6788 E ] VS INCOME TAX OFFICER WARD 1 , A NAND . ...........RESPONDENT APPEARANCES BY KAMLESH CHAUHAN FOR THE APPELLANT SAMIR VAKIL FOR THE RESPONDENT HEARING CONCLUDED ON: 19.05 .2017 ORDER PRONOUNCE D ON : 19 . 05.2017 O R D E R BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE APPLICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 09.09.2016 PASSED BY THE ITAT AHMEDABAD SMC BENCH IN ITA NO. 1 099 / AHD/201 3 FOR ASSESSMENT YEAR 1995 - 96 . 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE HAS SUBMITTED AS FOLLOWS : - THE APPELLANT BEGS TO SUBMIT THAT SINCE APPEAL WAS FILED FROM OLD ADDRESS OF 23, SHIV COMPLEX. KR. LAXMI CINEMA. ANAND. NOTICE OF HEARING WITH OLD ADDRESS COULD NOT BE SERVED U PON THE APPELLANT AS THE APPELLANT SHIFTED HIS RESIDENCE TO SHIV RESIDENCY. SHANTINIKELAN, BAKROL ROAD, ANAND. THROUGH OVERSIGHT THE APPELLANT DID NOT CONVEY THE CHANGE OF ADDRESS TO THE REGISTRY OF HON'BLE ITAT. THEREFORE, THE APPELLANT DID NOT RECEIVE THE NOTICE OF HEARING FIXED ON 13/06/2016 AND THEREFORE DID NOT ATTEND THE HEARING ON 13/06/2016 NOR HE COULD M.A. NO. 108 /AHD/201 7 ASSESSMENT YEAR : 1995 - 96 PAGE 2 OF 2 INSTRUCT HIS CHARTERED ACCOUNTANT TO ATTEND THE HEARING AND CONSEQUENTLY EXPARTE ORDER HAS BEEN PASSED BY HOBBLE ITAT ON 09/09/2016. THE APPELLA NT HAS THEREAFTER FILED A FRESH FORM NO.36 FOR CHANGE OF ADDRESS ON 03/08/2016, WHICH MAY KINDLY BE NOTED. YOUR APPELLANT, THEREFORE, HUMBLY PRAYS THAT, UNDER THE ABOVE STATED FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, THE ABOVE S TATED EX - PARTE ORDER PASSED BY THE HON'BLE TRIBUNAL ON 09/09/2016, MAY BE KINDLY RECALLED AND THE MATTER BE DECIDED AFRESH AFTER GRANTING THE APPELLANT, A PROPER AND ADEQUATE OPPORTUNITY OF BEING HEARD FOR WHICH ACT OF KINDNESS THE APPELLANT FOR EVER SHALL REMAIN GRATEFUL TO YOUR HONOURS. 3. I HAVE HEARD THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, I AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THERE WAS A REASON ABLE CAUSE FOR ASSESSEE S FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF H E ARING. ACCORDINGLY, I RECALL THE ORDER OF THE ITAT , AHMEDABAD SMC BENCH PASSED IN ITA NO. 1 099 AHD/201 3 DATED 09.09. 2016 . THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON MERIT ON 25.07.2017 . 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 19 TH DAY OF MAY, 2017 . SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER ) DATED: AHMEDABAD, THE 19 TH DAY OF MAY , 2017. COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD