Shri Padmshibhai Ranchhodbhai Patel, Surat V. The ACIT.,Circle-3, Surat

MA 155/AHD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7336 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 21-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B AHMEDABAD BEFORE S/SHRI D.K.TYAGI, JM AND A. K. GARODIA, AM. M.A. NO.155/AHD/2011 ARISING OUT OF ITA NO.1431/AHD/2009 ASST. YEAR:2005-06 PADAMSHIBHAI RANCHHODBHAI PATEL, PROP. OF M/S AKHAND ANAND BUILDERS, FLAT NO.802, ASOPALAV APARTMENT, TADWADI, RANDER ROAD, SURAT.PAN AJFPP7240L VS. ASSTT. CIT, CIRCLE-3, SURAT. (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI HARDIK VORA, AR RESPONDENT BY:- SHRI VINOD TANWANI, DR DATE OF HEARING :9/12/2011 DATE OF PRONOUNCEMENT : 9/12/11 O R D E R PER D. K. TYAGI, JUDICIAL MEMBER . THIS MISCELLANEOUS APPLICATION ARISING OUT OF EX-P ARTE ORDER DATED 26.07.2011 IN ITA NO.1431/AHD/2009 FOR ASST. YEAR 2 005-06 HAS BEEN FILED BY THE ASSESSEE. MA NO.155/AHD/2011 IN ITA NO.1431/AHD/2009 ASST. YEAR 2005-06 2 2. IN THIS MISCELLANEOUS APPLICATION THE ASSESSEE H AS STATED THAT HE HAS CHANGED THE ADDRESS AND HE FAILED TO INTIMATE H IS NEW ADDRESS. DUE TO CHANGE OF ADDRESS NOTICE OF HEARING OF THE APPEAL O N 26.07.2011 WAS NOT RECEIVED AND THE APPEAL WAS DISMISSED EX PARTE DUE TO NON-ATTENDANCE. THE NEW ADDRESS AS INTIMATED IS AS FOLLOWS : 5-MANAN BUNGLOWS, NR. SHYAM SHRUSTI APARTMENT, OPP. JALARAM MANDIR, L.P. SAVANI SCHOOL ROAD, ADAJAN, SURAT THE NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSES SEE BUT THE ORDER OF THE TRIBUNAL WAS RECEIVED BY THE ASSESSEE ON 13.09. 2011 AS PRESIDENT OF THE SOCIETY OF THE OLD ADDRESS INTIMATED THE ASSESS EE THAT SOME POSTAL COVER WAS RECEIVED BY HIM FROM POSTAL AUTHORITY. 3. IN THIS CONNECTION THE ASSESSEE HAS SUBMITTED AN AFFIDAVIT REGARDING CHANGE OF ADDRESS AND NON-RECEIPT OF NOTICE OF HEAR ING OF THE APPEAL. 4. AFTER HEARING BOTH THE SIDES, WE ARE OF THE VIEW THAT IT WILL BE IN THE INTEREST OF JUSTICE, IF THE TRIBUNALS ORDER IS REC ALLED AND THE APPEAL BE REFIXED FOR HEARING. THEREFORE, WE RECALL OUR ORDER DATED 26/07/2001. THE REGISTRY IS DIRECTED TO REFIX THE APPEAL ON 7 TH MARCH, 2012. THIS DATE HAS BEEN INTIMATED TO BOTH THE PARTIES IN THE COURT AT THE TIME OF HEARING. MA NO.155/AHD/2011 IN ITA NO.1431/AHD/2009 ASST. YEAR 2005-06 3 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER WAS PRONOUNCED IN OPEN COURT ON 9/12/2011 SD/- SD/- (A.K.GARODIA) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICI AL MEMBER AHMEDABAD, MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD 1.DATE OF DICTATION 9/12/2011. 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER.OTHER MEMBER 19/12/2011 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 DICTATING MEMBER FOR PRONOUNCEMENT.. 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..