Shri Kamlesh Chandrakant Patel, Ahmedabad V. The ACIT, Circle-6, Ahmedabad

MA 218/AHD/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3835 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 02-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJAN KUMAR SINGH
• Assessee Lawyers: BIREN SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER MA NO.218/AHD/2019 (IN ITA NO. 634/AHD/2014) (ASSESSMENT YEAR : 2010-11) KAMLESH CHANDRAKANT PATEL, PROP. OF WEST COAST INC. 3, NEW RAJDEEP SOCIETY, NR. SUN-SET ROW HOUSE, MEMNAGAR, AHMEDABAD 380 052. VS. ACIT, CIRCLE 6, AHMEDABAD. [PAN NO. AAXPP 0957 E] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI BIREN SHAH, A.R. RESPONDENT BY : SHRI RANJAN KUMAR SINGH , SR. D.R. DATE OF HEARING 02/08/2019 DATE OF PRONOUNCEMENT 21/08/2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPLICATION FILED AT THE INSTANT OF TH E ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 09.05.2019 PASSED BY THE HO NBLE TRIBUNAL WHEREBY AND WHEREUNDER THE ORIGINAL APPLICATION BEING ITA NO.62 4/AHD/2014 HAS BEEN DISMISSED FOR DEFAULT SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT HAS BEEN SOUGHT FOR. 2. IN THE INSTANT APPLICATION THE ASSESSEE HAS STAT ED THAT DUE TO CHANGE OF ADDRESS OF BUSINESS PLACE THE NOTICES SENT BY THE T RIBUNAL COULD NOT BE - 2 - MA N O.218/AHD/2019(IN ITA NO.634/AHD/2014) KAMLESH CHANDRAKANT PATEL VS. ACIT ASST.YEAR 2010-11 RECEIVED BY THE ASSESSEE AND HENCE THE ASSESSEE COU LD NOT REPRESENT THE CASE AT THE TIME OF CALL ON 06.05.2019. IT IS THE CASE OF T HE ASSESSEE THAT ADMITTEDLY THE NEW ADDRESS WAS LEFT TO BE BROUGHT ON THE RECORD OF THE HONBLE TRIBUNAL. HOWEVER, THE NEW ADDRESS HAS BEEN MENTIONED IN THE INSTANT RECALLING APPLICATION BEFORE US. WE FIND THAT THE REASON FOR NOT APPEARING BEFORE T HE LEARNED TRIBUNAL AT THE TIME OF CALL ON 06.05.2019 AS TAKEN BY THE LEAR NED AR SEEMS TO BE GENUINE AND HENCE THE ORDER DATED 09.05.2019 IS HEREBY RECA LLED. THE MATTER IS RESTORED TO THE FILE OF THE LEARNED TRIBUNAL. REGISTRY IS DI RECTED TO KEEP THE MATTER ON BOARD ON 18.09.2019. SINCE BOTH THE PARTIES HAVE AL READY APPEARED TODAY NO FURTHER NOTICE IS REQUIRED TO BE SERVED. 4. IN THE RESULT, ASSESSEES MA IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 21/08/2019 SD/- SD/- ( PRADIP KUMAR KEDIA ) ( MS. MADHUMIT A ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 21/08/2019 PRITI YADAV, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD