Smt. Laxmanbhai T. Pethani, Surat V. The ACIT.,Range-9, Surat

MA 214/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4790 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 25-06-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K M MAHESH SRDR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI A.N. PAHUJA, ACCOUNTANT MEMBER M.A.NO.214/AHD/2009 (ARISING OUT WITH ITA NO.616/AHD/2008 ASSESSMENT YEAR:2004-05 DATE OF HEARING:27.8.10 DRAFTED::27.8 .10 LAXMANBHAI T PETHANI, C/O. LAKHANI HOUSE, B/H. J.K.TOWERS, RING ROAD, SURAT PAN NO.AAOPP3157K V/S . ASSTT, COMMISSIONER OF INCOME-TAX, CIRCLE-9, SURAT (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) (APPELLANT) .. (RESPONDENT) APPELLANT BY :- NONE RESPONDENT BY:- SHRI K.M.MAHESH, SR-DR O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER:- BY WAY OF THIS MISCELLANEOUS APPLICATION (MA), THE ASSESSEE HAS REQUESTED FOR RECALLING THE TRIBUNALS ORDER PASSED IN ITA NO.616/AHD/2008 DATED 05-06-2009. 2. IN THIS MA, THE ASSESSEE STATED THAT HE HAS NOT RECEIVED THE NOTICE AND THERE IS NO CHANGE OF ADDRESS AND IT APPEARS THAT THE SAI D NOTICE WAS SERVED TO OTHER PERSON AND WHO IN TURN DID NOT HAND-OVER TO THE ASS ESSEE. THE ASSESSEE URGES THAT THE APPEAL MAY BE RESTORED BACK. THE ASSESSEE ALSO SUBMITTED THE CORRECT ADDRESS. 3. THE LD.SR-DR SHRI K.M.MAHESH DID NOT OBJECT TO R ECALLING OF THE ORDER OF TRIBUNAL DATED 05-06-2009 AND HEARING THE APPEAL OF THE ASSESSEE ON MERITS. MA NO.214/AHD/2009 (A/O ITA NO.616/AHD/2008) A.Y.04- 05 SH. LAXMANBHAI T PETHANI V. ACIT, RANGE-9, SURAT PAGE 2 4. AFTER HEARING LD.SR-DR AND PERUSING THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT THERE WAS A SUFFICIENT AND REASONABLE CAUSE FO R THE ASSESSEE FOR NOT BEING PRESENT FOR HEARING OF ITS APPEAL ON THE DATE FIXED FOR HEARING. THEREFORE, WE RECALL OUR ORDER DATED 05-06-2009 AND DIRECT THE REGISTRY TO FIX THIS IN REGULAR COURSE. THE MA OF THE ASSESSEE IS ALLOWED. 5. IN THE RESULT, ASSESSEE MA IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 27/08 /2010 SD/- SD/- (A.N. PHAUJA) (MAH AVIR SINGH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 27/08/2010 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)-V, SURAT 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD