Shri Arvindbhai M. Patel, Ahmedabad V. The Dy.CIT, Circle-9, Ahmedabad

MA 128/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3134 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 26-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D C MISHRA
• Assessee Lawyers: P M MEHTA

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV, JUDICIAL MEMBER MA NO.128/AHD/2014 IN ./ IT(SS)A NO.127/AHD/2011 / ASSTT.YEAR [BLOCK PRERIOD]: 1996-97 TO 2002 ARVINDBHAI M. PATEL 901, SURYAKETU TOWER BODAKDEV-380 054 AHMEDABAD. VS DCIT, CIR.9 AHMEDABAD. ( APPLICANT ) (RESPONDENT) ASSESSEE BY : SHRI P.M. MEHTA REVENUE BY : SHRI D.C. MISHRA, SR.DR / DATE OF HEARING : 17/07/2015 / DATE OF PRONOUNCEMENT: 17/07/2015 *+/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION IS DIRECTED AT THE I NSTANCE OF THE ASSESSEE. 2. IT IS PLEADED IN THE APPLICATION THAT THE TRIBUN AL HAS DISMISSED THE APPEAL FOR WANT OF PROSECUTION. IT IS ALSO PLEADED THAT NOTICE OF HEARING WAS NOT SERVED UPON THE ASSESSEE, BECAUSE, THE ASSE SSEE HAS CHANGED HIS OFFICE ADDRESS AND NEW ADDRESS WAS INADVERTENTL Y NOT UP-DATED WITH THE TRIBUNAL IN THE APPEAL MEMO. 3. ON DUE CONSIDERATION OF THE FACTS AND CIRCUMSTAN CES, WE ARE SATISFIED THAT THE ASSESSEE WAS PROHIBITED FROM APP EARANCE BEFORE THE MA NO.128/AHD/2014 2 TRIBUNAL BY PLAUSIBLE REASONS. THEREFORE, WE RECALL THE TRIBUNAL ORDER PASSED IN IT(SS)A.NO.127/AHD/2007 DATED 11.12.2003 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRE CTED TO FIX THE HEARING OF THE APPEAL ON 5 TH OCTOBER, 2015. BOTH THE PARTIES ARE INFORMED IN THE COURT-ROOM, AND NO FRESH NOTICE WILL BE ISSUED TO THE PARTIES. 4. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 17 TH JULY, 2015 AT AHMEDABAD. SD/- SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER