M/s Keyur D. Gandhi-HUF, Ahmedabad V. The Asstt. Commissioner of Income Tax,Circle-11, Ahmedabad

MA 163/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5557 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 30-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

- , - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MISC. APPLICATION NO.163/AHD/2018 IN ./ ITA NO.880/AHD/2016 / ASSTT. YEAR: 2011-12 M/S.KEYUR D. GANDHI HUF KEYUR, SPRING VALLEY B/H. KARNAVATI CLUB SG HIGHWAY, AHMEDABAD. VS. ACIT, CIR.11 AMEDABAD. ( APPLICANT ) (RESPONDENT) ASSESSEE BY : MS.URVASHI SHODHAN,AR REVENUE BY : SHRI UMASHANKAR PRASAD, CIT-DR ! '#$ % &' / DATE OF HEARING : 01/02/2019 ()* % &' / DATE OF PRONOUNCEMENT: 01/02/2019 ,- / O R D E R PRESENT MISC. APPLICATION IS DIRECTED AT THE INSTAN CE OF THE ASSESSEE SEEKING RECALL OF ORDER OF THE TRIBUNAL DA TED13.02.2018 PASSED IN ITA NO.880/AHD/2016. 2. IN THE MISC. APPLICATION IT IS PLEADED BY THE AS SESSEE THAT NOTICE OF HEARING ISSUED BY THE TRIBUNAL DID NOT RE ACH THE ASSESSEE, DUE TO CHANGE OF ADDRESS, AS THE SAME WAS SENT AT THE OLD ADDRESS. ASSESSEE CAME TO KNOW ABOUT PASSING O F THE EX PARTE ORDER, ONLY WHEN SECURITY GUARD AT OLD ADDRES S INTIMATED ABOUT THE POST LYING AT THE OLD ADDRESS ON 23.4.201 8. THEREFORE, THE REASON FOR NON-APPEARANCE BY THE ASSESSEE BEFOR E THE TRIBUNAL ON THE DATE OF HEARING WAS NOT INTENTIONAL NOR WILLFUL. MA NO.3/AHD/2017 2 THEREFORE, IT IS PRAYED THAT THE ASSESSEE MAY BE GI VEN ONE MORE OPPORTUNITY TO DEFEND ITS CASE BEFORE THE TRIBUNAL, BY RECALLING THE IMPUGNED ORDER. 3. AFTER HEARING THE LD.REPRSENTATIVES, AND GOING T HE RECORD OF THE CASE, WE ARE OF THE VIEW THAT THERE IS NO DELIB ERATE ATTEMPT AT THE END OF THE ASSESSEE NOT TO ATTEND HIS CASE BEFO RE THE TRIBUNAL ON THE APPOINTED DATE. THEREFORE, THE ASSESSEE IS P REVENTED BY REASONABLE CAUSE FOR NOT ATTENDING BEFORE TRIBUNAL ON THE APPOINTED DATE. ACCORDINGLY, WE RECALL THE IMPUGNED ORDER DATED 13.02.2018 (SUPRA) AND RESTORE THE APPEAL OF THE AS SESSEE TO ITS ORIGINAL. REGISTRY IS DIRECTED TO FIX THE APPEAL F OR HEARING ON 22 ND APRIL, 2019. NO FRESH NOTICE IS TO BE ISSUED TO TH E PARTIES, AS DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT. 4. IN THE RESULT, MA OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 1 ST FEBRUARY, 2019. SD/- SD/- (WASEEM AHMED) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER