Shri Jayesh Purshottamdas Patel, Anand V. The ACIT.,Anand Circle, Anand

MA 156/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7888 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 21-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Assessee Lawyers: APPLICANT MR A L THAKKAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMEDABAD BEFORE SHRI, MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT ME MBER M.A. NO. 156 /AHD/ 2011 (ARISING OUT OF IT(SS)A NO. 33/AHD/ 2009) ASSESSMENT YEAR :1987-88 TO 18-03-1997 SHRI JAYESH PURSHOTTAMDAS PATEL 23, ARYANAGAR, AMUL DAIRY ROAD, PAN NO. AEQPP 4782E V/S . THE A.C.I.T., ANAND CIRCLE, ANAND (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) (APPELLANT) .. (RESPONDENT) / / / BY APPELLANT / APPLICANT / REVENUE MR. A.L. THAKKAR /BY RESPONDENT SHRI P.L. KUREEL /DATE OF HEARING 20.04.2012 ! /DATE OF PRONOUNCEMENT 25.05.2012 O R D E R PER : A.K. GARODIA, ACCOUNTANT MEMBER THIS M.A. IS FILED BY THE ASSESSEE SEEKING RECALL OF EX PARTE TRIBUNALS ORDER DATED 08.06.2011. IT WAS SUBMITTED BY THE AS SESSEE THAT IN THE APPEAL MEMO, THE ASSESSEE HAD GIVEN ADDRESS FOR COMMUNICAT ION BEING THE ADDRESS OF THE CHARTERED ACCOUNTANT M/S KIRAN PATEL & COMPA NY. IT WAS FURTHER SUBMITTED THAT THE SAID CHARTERED ACCOUNTANT HAS CH ANGED HIS ADDRESS AND POSTAL AUTHORITIES WERE INTIMATED REGARDING THE CHA NGE OF THE ADDRESS AND M.A. NO.156/AHD/2011[IT(SS)A NO. 33/AHD/2009] PAGE 2 NECESSARY APPLICATION WAS MADE FOR THE RE-DIRECTION OF THE POST TO HIS NEW ADDRESS. IT IS ALSO SUBMITTED THAT THE EX PARTE TR IBUNALS ORDER WAS SENT TO THE SAME ADDRESS AND THE SAME WAS DULY RECEIVED BUT THE NOTICE FOR HEARING WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARKS LEFT. IT WAS SUBMITTED THAT UNDER THESE CIRCUMSTANCES, THERE WAS REASONABLE CAU SE FOR NON-APPEARANCE OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING AN D THEREFORE, THE EX PARTE TRIBUNALS ORDER SHOULD BE RECALLED. 2. IN COURSE OF HEARING BEFORE US, THE LD. A.R. OF THE ASSESSEE REITERATED THE SAME CONTENTIONS. HE ALSO FURNISHED THE AFFIDA VIT OF THE CONCERNED CHARTERED ACCOUNTANT SHRI KIRAN PATEL IN SUPPORT OF THE CONTENTIONS RAISED IN THE M.A. 3. LD. D.R. OF THE REVENUE OBJECTED TO THE RECALL O F THE TRIBUNALS ORDER. BUT, IN THE FACTS OF PRESENT CASE, WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE ON THE APP OINTED DATE OF HEARING. HENCE, AS PER THE RULE 24 OF THE APPELLATE TRIBUNAL S RULE, 1963, WE RECALL THIS EX PARTE TRIBUNALS ORDER AND FIX THE APPEAL F OR HEARING ON 11.06.2012. SINCE, THE DATE OF HEARING WAS PRONOUNCED IN THE OP EN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOW ED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (MUKUL KR. SHRAWAT) ( A.K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER TRUE COPY S.K.SINHA ' ' ' ' ##$ ##$ ##$ ##$ % $ % $ % $ % $ / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. *+*#, - / CONCERNED CIT M.A. NO.156/AHD/2011[IT(SS)A NO. 33/AHD/2009] PAGE 3 4. -- / CIT (A) 5. $12 ###,, #, !, 45 + / DR, ITAT, AHMEDABAD 6. 278 9: / GUARD FILE. BY ORDER/ ' , ;/4 * #, !, 45 + <