Sonal S.Gandhi, Baroda V. The ACIT., Circle-1(1), Baroda

MA 123/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4320 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1997-1998
• Appeal Filed On: 15-04-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M C
• Assessee Lawyers: J P SHAH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'A' BEFORE SHRI T.K. SHARMA, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO.123/AHD/2009 (ARISING OUT OF ITA NO.330/AHD/2003) ASSESSMENT YEAR 1997-1998 SONAL S. GANDHI 23/A, KUNJ SOCIETY, ALKAPURI, BARODA. V/S ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), AAYAKAR BHAVAN, RACE COURSE, BARODA-390 007. [APPELLANT] [RESPONDENT] APPELLANT BY :- SHRI J.P.SHAH ADV. RESPONDENT BY:- SHRI M.C.PANDIT SR. D.R. O R D E R THIS IS MISCELLANEOUS APPLICATION FILED BY THE ASS ESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 18.07.2007 DISMISSI NG THE APPEAL OF THE ASSESSEE TREATING AS UNADMITTED. 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE H AS STATED THAT NOTICE OF HEARING WHICH WAS SENT AT THE ADDRESS GIV EN IN FORM 36. SUBSEQUENTLY, THE ASSESSEE GOT MARRIED AND WENT TO STAY AT ANOTHER ADDRESS AND ALSO FOR THE FACT THAT FATHER OF THE AS SESSEE SHRI S.K.GANDHI WAS UNDERGOING TREATMENT, THE NOTICE OF HEARING COULD NOT BE RECEIVED BY THE ASSESSEE AT THE GIVEN ADDRESS. T HEREFORE, THERE WAS A REASONABLE CAUSE FOR FAILURE ON THE PART OF THE A SSESSEE TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND IN T HE CIRCUMSTANCES, IT IS PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 18.0 7.2007 BE RECALLED AND THE APPEAL OF THE ASSESSEE SHOULD BE HEARD AND DECIDED ON MERITS. -2- 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT HAVE ANY OBJECTION TO RECALLING THE ORDER OF THE TRIBUNAL DA TED 18.07.2007 AND HEARING THE APPEAL OF THE ASSESSEE ON MERITS. 4. AFTER HEARING THE RIVAL SUBMISSION AND PERUSING THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT THERE WAS A SUFFI CIENT AND REASONABLE CAUSE FOR THE ASSESSEE FOR NOT BEING PRE SENT FOR HEARING OF ITS APPEAL ON THE DATE FIXED FOR HEARING. THEREFORE , WE RECALL OUR ORDER DATED 18.07.2007 AND FIX THE APPEAL FOR HEARI NG ON 22.07.2010. BOTH THE PARTIES ARE INFORMED IN COURT AND THE NOTI CE OF HEARING IS DISPENSED WITH THE CONSENT OF BOTH THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING ON 26-03- 2010. SD/- SD/- (T.K.SHARMA) JUDICIAL MEMBER (N S SAINI) ACCOUNTANT MEMBER DATE : 26-03-2010 PARAS# COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS) 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD