Shri Champak Mohanlal Patel, Baroda V. The Dy.CIT., Cent.Cir-1, Baroda

MA 140/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8854 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 20-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T SHANKAR
• Assessee Lawyers: M G PATEL
• Keywords: Reasonable cause; Block assessment

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD , . ! ' ,#$ # % BEFORE SHRI MUKUL KR.SHRAWAT, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MA NO.140/AHD/2012 [ (SS) ./ I.T(SS).A. NO.62/AHD/2007] (BLOCK ASSESSMENT PERIOD 01/04/1995 TO 19/12/2001) CHAMPAKBHAI MOHANBHAI PATEL 60, RAMESHWAR PARK NR.MAYANI CHOWK RAJKOT 360 004 ! ! ! ! / VS. THE DY.CIT CENTRAL CIRCLE-I AAYAKAR BHAVAN RACE COURSE CIRCLE BARODA ' #$ ./() ./ PAN/GIR NO. : AWUPS 4389 N ( '* / // / APPLICANT ) .. ( +,'* / RESPONDENT ) '* - # / APPLICANT BY : SHRI M.G. PATEL +,'* . - # / RESPONDENT BY : SHRI T.SHANKAR, SR.D.R. !/ . 0$ / / / / DATE OF HEARING : 07/09/2012 1 2 . 0$ / DATE OF PRONOUNCEMENT : 7/9/12 #3 / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION FILED ON 20/07/20 12, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER DATED 22.1 1.2008 PASSED BY THE ITAT AHMEDABAD BENCH (CAMP AT BARODA) IN IT(SS)A NO.62/ AHD/2007 (BLOCK ASSESSMENT PERIOD 1.4.1995 TO 19.12.2001) AND THE R ELEVANT SUBMISSION IS REPRODUCED BELOW:- 3. THE APPLICANT BEGS TO SUBMIT THAT SINCE APPEAL WAS FILED FROM OLD ADDRESS OF AKASH GANGA APARTMENT B/H. VIDYA VIHAR S CHOOL, MA NO.140/AHD/2012 (ARISING O/O IT(SS)A NO.62/AHD/2007) CHAMPAKBHAI MOHANBHAI PATEL VS. DCIT BLOCK PERIOD 01.04.1995 TO 19.12.2001 - 2 - SUBHANPURA, BARODA, NOTICE OF HEARING WITH OLD ADDR ESS COULD NOT BE SERVED UPON THE APPLICANT AS THE APPLICANT SHIFTED HIS RESIDENCE IN THE JANUARY, 2008 TO TULSIDHAM SOCIETY, SUBHANPURA, BAR ODA AND THEREAFTER IN JUNE 2010 THE APPLICANT SHIFTED HIS R ESIDENCE TO RAJKOT. THROUGH OVERSIGHT THE APPLICANT DID NOT CONVEY THE CHANGE OF ADDRESS TO THE REGISTRY OF HONBLE ITAT. 2. WE HAVE HEARD THE PARTIES. 3. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSION OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSES SEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR B EFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE COMMON ORDE R OF THE ITAT AHMEDABAD BENCH(SUPRA) PASSED IN IT(SS)A NO.62/AHD/2007 DATED 22/09/2008 AND DIRECT THE REGISTRY TO FIX THE HEARING OF THE APPEAL ON 18/10/2012 IN THE LIGHT OF THE UNDERTAKING GIVEN BY THE LD.AR MR.M.G.PATEL THAT HE SHALL PROMPTLY COMPLY WITH THE APPELLATE PROCEEDINGS AND APPEAR BEFORE TH E TRIBUNAL, SO THAT THE APPEAL SHOULD BE DECIDED EARLIEST POSSIBLE. BOTH PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING WAS DISPENSED WITH THE CONSENT OF BOTH PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. SD/- SD/- ( . ! ' ) ( ) #$ ( A. MOHAN ALANKAMONY ) ( MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIA L MEMBER AHMEDABAD; DATED 07/ 09 /2012 40..!, .!../ T.C. NAIR, SR. PS MA NO.140/AHD/2012 (ARISING O/O IT(SS)A NO.62/AHD/2007) CHAMPAKBHAI MOHANBHAI PATEL VS. DCIT BLOCK PERIOD 01.04.1995 TO 19.12.2001 - 3 - #3 . +5 6#52 #3 . +5 6#52 #3 . +5 6#52 #3 . +5 6#52/ COPY OF THE ORDER FORWARDED TO : 1. '* / THE APPELLANT 2. +,'* / THE RESPONDENT 3. 7 / CONCERNED CIT 4. 7() / THE CIT(A)-IV, AHMEDABAD 5. 5:; +! , , / DR, ITAT, AHMEDABAD 6. ;< =/ / GUARD FILE. #3! #3! #3! #3! / BY ORDER, ,5 + //TRUE COPY// > >> >/ // / ( ( ( ( ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION (COPIED MATTER ON 7.9.12) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 7.9.12 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S13.9.12 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 13.9.12 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER