The ITO, Ward-9(3), Surat V. Shri Rajabhai Lumbabhai Hadiya, Surat

MA 184/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1769 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-04-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 04-04-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 10-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J P JHANGID

Judgement Text

, , , , , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B BENCH, AHMEDABAD .., ! ! ! ! ' #$, BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.184/AHD/2013 - AY 2007-08 ( IN !./ IN I.T.A. NO.1485/AHD/2012) ( & '& & '& & '& & '& / / / / ASSESSMENT YEAR : 2007-08) THE INCOME TAX OFFICER WARD-8(3) SURAT / VS. SHRI RAJABHAI LUMBABHAI HADIYA 248, KAMAL PARK L.H. ROAD, SURAT 395 006 ( !./)* !./ PAN/GIR NO. : ABLPH 5531 M ( APPLICANT ) .. ( +,(- / RESPONDENT ) ASSESSEE BY : -NONE- REVENUE BY : SHRI J.P. JHANGID, SR.D.R. ' . / $0 / / / / DATE OF HEARING : 04/04/2014 12' / $0 / DATE OF PRONOUNCEMENT : 11/04/2014 3 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THROUGH THIS MISCELLANEOUS APPLICATION FILED ON 10 /10/2013, THE REVENUE HAS REQUESTED FOR RECALLING OF THE ORDER DA TED 26/04/2013 PASSED BY THE ITAT BENCH B AHMEDABAD IN ITA NO.1485/AH D/2012 FOR AY 2007-08. 2. NO ONE APPEARED ON BEHALF OF THE ASSESSEE. HOWE VER, LD.SR.DR POINTED OUT THAT THE APPEAL WAS DISMISSED FOR NON-S ERVICE OF THE NOTICE ON THE ASSESSEE. HE DREW OUR ATTENTION TOWARDS THE OR DER OF THIS TRIBUNAL DATED 26/04/2013(SUPRA), WHEREIN THE IT HAS BEEN OB SERVED THAT WE FEEL IT APPROPRIATE TO DISMISS THIS APPEAL OF THE REVENU E WITH A RIDER THAT IF THE MA NO.18 4/AHD/2013 (IN ITA NO.1485/AHD/2012) ITO VS. SHRI RAJABHAI LUMBABHAI HADIYA ASST.YEAR 2007-08 - 2 - REVENUE FINDS ITSELF IN A POSITION TO SERVE THE NOT ICE ON THE ASSESSEE, IT MAY APPROACH THE TRIBUNAL AS PER LAW TO RECALL THE ORDER AND IN THAT SITUATION, THE TRIBUNAL MAY RECALL THIS ORDER FOR D ECISION ON MERIT. 3. WE HAVE HEARD THE SR.DR AND PERUSED THE ORDER OF THE TRIBUNAL. THE TRIBUNAL VIDE ITS ORDER DATED 26/04/2013 HAD DI SMISSED THE REVENUES APPEAL ON THE BASIS THAT NOTHING HAS BEEN BROUGHT ON RECORD BY THE LD.DR OF THE REVENUE TO SHOW THAT NOTICE HAS BEE SERVED BY THE REVENUE ON THE ASSESSEE. HOWEVER, REVENUE WITH A R IDER THAT IF THE REVENUE FINDS ITSELF IN A POSITION TO SERVE THE NOT ICE ON THE ASSESSEE, IT MAY APPROACH THE TRIBUNAL AS PER LAW TO RECALL THE ORDER. THEREFORE, IN VIEW OF THE STATEMENT MADE BY THE LD.SR.DR THAT NEW ADDRESS HAS BEEN FURNISHED BY THE ASSESSEE AND THE AO IS ABLE TO SER VE THE NOTICE AT THE GIVEN ADDRESS. THE ORDER DATED 26/04/2013 IS HEREB Y RECALLED AND THE APPEAL IS FIXED FOR HEARING ON 12/05/2014 . THE REGISTRY IS DIRECTED TO SERVE NOTICE OF HEARING THROUGH LD.SR.DR. THE LD.S R.DR IS DIRECTED TO COLLECT THE NOTICE OF HEARING AND SERVE UPON THE AS SESSEE AND SUBMIT THE REPORT THEREOF. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN COURT ON THE DATE MENTIONED HER EINABOVE AT CAPTION PAGE SD/- SD/- ( .. ) (' #$) ( N.S. SAINI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDI CIAL MEMBER AHMEDABAD; DATED 11/ 04 /2014 60.., .../ T.C. NAIR, SR. PS MA NO.18 4/AHD/2013 (IN ITA NO.1485/AHD/2012) ITO VS. SHRI RAJABHAI LUMBABHAI HADIYA ASST.YEAR 2007-08 - 3 - 3 / +$7 87'$ 3 / +$7 87'$ 3 / +$7 87'$ 3 / +$7 87'$/ COPY OF THE ORDER FORWARDED TO : 1. (- / THE APPLICANT. 2. +,(- / THE RESPONDENT. 3. !! $ '9 / CONCERNED CIT 4. '9() / THE CIT(A)-V, SURAT 5. 7 #: +$ , , / DR, ITAT, AHMEDABAD 6. :;& <. / GUARD FILE. 3' 3' 3' 3' / BY ORDER, ,7$ +$ //TRUE COPY// = == =/ // / !) !) !) !) ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 09.4.14(DICTATION-PAD 4-P AGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 9.4.14 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 FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 11.4.14 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 11.4.14 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER