Shri Ramanbhai P.Patel, Surat V. The Income tax Officer,Ward-9(3), Surat

MA 238/AHD/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6792 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 28-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, A BENCH . .. . . .. . , , , , !'# !'# !'# !'#, , , , $ $ $ $ % &' ( % &' ( % &' ( % &' ( , , , , ) ) ) ) & # & # & # & # . .. . . .. . , , , , !'# !'# !'# !'#, , , , $ $ $ $ * ** *. .. .& && & . .. .' ' ' ', , , , ) & # ) & # ) & # ) & # BEFORE S/SHRI G.D. AGARWAL, VICE-PRESIDENT AND T.K. SHARMA, JUDICIAL MEMBER MA NO.238 /AHD/2010 IN ITA NO.3557/AHD/2008 [ASSTT.YEAR : 2005-2006] RAMANBHAI P. PATEL 5, MARUTI INDUSTRIAL ESTATE GAJJAR COMPOUND, KAPODARA VARACHHA ROAD, SURAT. /VS. ITO, WARD-9(3) SURAT. ( (( (,- ,- ,- ,- / APPELLANT) ( (( (./,- ./,- ./,- ./,- / RESPONDENT) 01 2 3 &/ ASSESSEE BY : SHRI HARDIK VORA ) 2 3 &/ REVENUE BY : SHRI B.L.YADAV 5 6 2 17/ DATE OF HEARING : 12 TH AUGUST, 2011 89: 2 17/ DATE OF PRONOUNCEMENT : 12 TH AUGUST, 2011 &' / O R D E R PER G.D. AGARWAL, VICE-PRESIDENT : BY THIS MISC. APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLI NG OF THE ORDER OF THE ITAT IN ITA NO.3557/AHD/2008 DATED 31-8-2010. 2. AT THE TIME OF HEARING BEFORE US, IT IS STATED B Y THE LEARNED COUNSEL, ITAT DISMISSED THE ASSESSEES APPEAL IN LIMINE ON THE PRESUMPTION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL. THAT THE NOTICE OF HEARING WAS NOT SERVED UPON THE ASSESSEE, THEREFORE , NOBODY COULD APPEAR ON THE DATE OF HEARING. HE ALSO STATED THAT THE AD DRESS GIVEN IN THE FORM MA NO.238/AHD/2010 -2- NO.36 IS CORRECT AND THE ORDER AS WELL AS NOTICE OF THE HEARING OF THE MA SENT AT THE SAME ADDRESS WAS DULY SERVED. IT SEEMS THAT BY MISTAKE THE NOTICE OF HEARING OF THE APPEAL WAS RETURNED UNSERV ED BY THE POSTAL AUTHORITY. HE HAS STATED THAT THE ASSESSEE IS INTE RESTED IN PROSECUTING THE APPEAL AND THEREFORE ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE MAY BE PROVIDED. THE LEARNED DR RELIED UPON THE OR DERS OF THE ITAT. 3. AFTER CONSIDERING THE FACTS AND CIRCUMSTANCES AN D ARGUMENTS OF BOTH THE SIDES, WE ARE OF THE OPINION THAT THE ASSE SSEE WAS PREVENTED BY REASONABLE CAUSE FROM APPEARING BEFORE THE ITAT ON THE DATE OF HEARING. WE THEREFORE RECALL THE ORDER OF THE ITAT IN ITA NO .3557/AHD/2008 AND DIRECT THAT THE APPEAL WOULD BE HEARD AFRESH ON 16 TH NOVEMBER, 2011. THE DATE OF HEARING IS INTIMATED TO THE PARTIES IN THE OPEN COURT. 4. IN RESULT, ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 12 TH AUGUST, 2011 SD/- SD/- ( * ** *. .. .& && &. .. .' ' ' ' /T.K. SHARMA) ) ) ) ) /JUDICIAL MEMBER ( . .. . . .. . G.D. AGARWAL) !'# !'# !'# !'# /VICE-PRESIDENT PLACE : AHMEDABAD DATE : 12-08-2011 C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD