Patel Iron Traders, Ahmedabad V. The Income Tax Officer, Ward 11(4), Ahmedabad

MA 194/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1563 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-02-2014
• Assessment Year: 1995-1996
• Appeal Filed On: 29-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Assessee Lawyers: PRASHANT B SHAH

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 1. MA NO.194/AHD/2013 - AY 1995-96 ( IN !./ IN I.T.A. NO.3350/AHD/2010 AY 1995-96) 2. MA NO.195/AHD/2013 - AY 1996-97 ( IN !./ IN I.T.A. NO.3351/AHD/2010 AY 1996-97) PATEL IRON TRADERS C/O. SHRI HARESHBHAI V.SHAH 221, ELLORA COMM.CENTRE NR.G.P.O. SALAPOSE ROAD AHMEDABAD-1 PAN/GNR NO. : 31-113-FN-5390 / VS. THE ITO WARD-11(4) AHMEDABAD ( APPLICANTS ) .. ( &'() / RESPONDENT ) ASSESSEE BY : SHRI PRASHANT B.SHAH, A.R. REVENUE BY : SHRI P.L. KUREEL, SR.DR ' * + $, / / / / DATE OF HEARING : 21/2/2014 -./ + $, / DATE OF PRONOUNCEMENT : 28/02/2014 0 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THESE TWO MISCELLANEOUS APPLICATIONS; I.E. MA NOS. 194 & 195/AHD/2013 ARISING OUT OF ITA NOS.3350 & 3351/AHD /2010 FOR AYS 1995- 96 & 1996-97 RESPECTIVELY FILED BY THE ASSESSEE PE RTAINING TO TWO DIFFERENT ASSESSMENT YEARS WERE TAKEN UP TOGETHER FOR HEARING FOR THE SAKE OF CONVENIENCE. 2. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT T HE APPEALS WERE FIXED FOR HEARING ON 29/05/2013. HE SUBMITTED THAT THE APPEA LS WERE FILED ON MA NO.194/AHD/2013 (IN ITA NO.3350/AHD/2010- AY 1995-96)AND MA NO.195/AHD/2013 (IN ITA NO.3351/AHD/2010- AY 1996-97) - 2 - 16/02/2010 AND DEFECTS WERE RECTIFIED ON 20/12/2010 , HOWEVER, THE CHANGE OF ADDRESS FOR COMMUNICATION/SENDING NOTICES TO THE AS SESSEE WAS LEFT OUT TO BE FILED BY THE PETITIONERS ADVOCATE WHO IS EXECUTIN G THE AFFIDAVIT TO THIS EFFECT. 3. WE FIND THAT ONE SHRI JIVRAJ BABULAL DIVECHA HAS EXECUTED THE AFFIDAVIT DATED 11/10/2013. IT IS STATED ON OATH THAT IN THE APPLICATION DATED 18/11/2011 FOR INTIMATION OF CHANGE OF ADDRESS IN THE CASE OF THE ASSESSEE; NAMELY, PATEL IRON TRADERS WAS HANDED OVER TO THE DEPONENT BUT H E FORGOT TO FILE THE SAME. 4. ON THE CONTRARY, SR.DR OPPOSED THE APPLICATION(S ) AND SUBMITTED THAT THE ASSESSEE WAS NEGLIGENT FOR NOT INTIMATING THE C HANGED ADDRESS. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HEARING BOTH THE PARTIES, WE AR E OF THE CONSIDERED VIEW THAT IN VIEW OF THE FACT AN AFFIDAVIT HAS BEEN FILED IN BOTH THE CASES NARRATING THE REASONS FOR NON-INTIMATING THE CHANGED ADDRESS. IT IS NOTED BY THE TRIBUNAL (ITAT B BENCH AHMEDABAD IN ITA NOS.3350 & 3351/AH D/2010 FOR AYS 1995-96 & 1996-97 VIDE ORDER DATED 29/05/2013) THAT NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE THE FACT THAT NOTICE OF HEA RING WAS SERVED ON THE ASSESSEE WHICH HAS BEEN RETURNED BY THE POSTAL AUTH ORITIES WITH THE NOTING LEFT. LOOKING TO THE TOTALITY OF THE FACTS AND C IRCUMSTANCES OF THE CASE(S) THE REASONS FOR NON-APPEARANCE BY FILING AN AFFIDAVIT, IN THE INTEREST OF JUSTICE, THE APPELLANT MAY BE GIVEN AN OPPORTUNITY TO REPRESENT ITS CASES. ACCORDINGLY, THE ORDER PASSED BY THE TRIBUNAL IN ITA NOS.3350 & 3351 /AHD/2010 FOR AS 1995- 96 AND 1996-97, DATED 29/05/2013 IS HEREBY RECALLE D AND APPEALS FIXED FOR HEARING ON 16/04/2014 . THE REGISTRY IS DIRECTED TO FIX THE ASSESSEES AP PEALS MA NO.194/AHD/2013 (IN ITA NO.3350/AHD/2010- AY 1995-96)AND MA NO.195/AHD/2013 (IN ITA NO.3351/AHD/2010- AY 1996-97) - 3 - FOR HEARING ON 16/04/2014. BOTH THE PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING IS THEREFORE DISPENSED WITH THE C ONSENT OF BOTH PARTIES. 6. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN COURT ON THE DATE MENTIONED HER EINABOVE AT CAPTION PAGE SD/- SD/- ( .. ) (' #$) ( N.S. SAINI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 28/ 02 /2014 3,.., .../ T.C. NAIR, SR. PS 0 + &$4 54/$ 0 + &$4 54/$ 0 + &$4 54/$ 0 + &$4 54/$/ COPY OF THE ORDER FORWARDED TO : 1. () / THE APPLICANT. 2. &'() / THE RESPONDENT. 3. !! $ '6 / CONCERNED CIT 4. '6() / THE CIT(A)-XVI, AHMEDABAD 5. 4 #7 &$ , , / DR, ITAT, AHMEDABAD 6. 789 :* / GUARD FILE. 0' 0' 0' 0' / BY ORDER, '4$ &$ //TRUE COPY// ; ;; ;/ // / !< !< !< !< ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 26.2.14(DICTATION-PAD 5-P AGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 26.2.14 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.28.2.14 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 28.2.14 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