Amit Krishan Khurana, Surat V. The Dy.CIT.,Circle-3., Surat

MA 32/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8535 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 13-07-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 16-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD D BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTAN T MEMBER M.A. NO.32/AHD/2012 (ARISING OUT OF ITA NO.142/AHD/2008) SHRI AMIT KISHAN KHURANA 202, TAKSHSHILA APARTMENT, NR. UMA BHAVAN, BHATAR ROAD, SURAT-395 007 PAN-AFMPK5852M APPELLANT VS. THE DY. COMMISSIONER OF INCOME TA, CIRCLE-3, SURAT RESPONDENT DEPARTMENT BY : SHRI D.K. SINGH, SR. D.R. ASSESSEE BY : SHRI TEJ SHAH, A.R. DATE OF HEARING : 03.07.2012 DATE OF PRONOUNCEMENT 03.08.2012 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER THIS MISCELLANEOUS APPLICATION HAS BEEN FILED IN RE SPECT OF EX- PARTE ORDER DATED 13.11.2009 IN I.T.A. NO.142/AHD/2 008. 2. AT THE TIME OF HEARING LD. COUNSEL OF THE ASSESS EE SUBMITTED THAT DUE TO CHANGE OF ADDRESS THE NOTICE SENT BY THE REG ISTRY FOR THE HEARING OF THE APPEAL WAS NOT RECEIVED BY THE ASSESSEE AND THEREFO RE, NONE COULD APPEAR BEFORE THE TRIBUNAL ON BEHALF OF THE ASSESSEE ON TH E DATE OF HEARING AND NOW THE ASSESSEE HAS GIVEN THE NEW ADDRESS. THEREFORE, THERE WAS REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING ON THE DATE OF HEARING M.A. NO.32/AHD/2012 (ARISING OUT OF ITA NO.142/AHD/2008) 2 AND THEREFORE, THE EX-PARTE ORDER PASSED BY THE TRI BUNAL MAY KINDLY BE RECALLED. LD. D.R. DID NOT OBJECT TO THIS PRAYER O F THE ASSESSEE. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, WE FIND THAT THE CONTENTION OF THE ASSESSEE THAT HE DID NOT RECEIVE THE NOTICE FOR HEARING DUE TO CHANGE OF ADDRESS IS WELL SUPPORTED BY AN AFFIDAVIT FILED BY THE ASSESSEE AND THEREFORE, WE ARE SATISFIED THAT FAILU RE TO ATTEND THE HEARING BY THE ASSESSEE WAS DUE TO REASONABLE CAUSE AND THEREF ORE, THE EX-PARTE ORDER DATED 13.11.2009 IN I.T.A. NO.142/AHD/2008, PASSED BY THE TRIBUNAL IS HEREBY RECALLED. DATE OF HEARING IS FIXED FOR 17.1 0.2012 IN THE OPEN COURT, THEREFORE, SEPARATE NOTICE IS NOT REQUIRED TO BE SE NT TO THE PARTIES. 4. IN THE RESULT, M.A. FILED BY THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN OPEN COURT ON 03.08.2012 SD/ SD/- (A. MOHAN ALANKAMONY) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER TRUE COPY N.K. CHAUDHARY, SR. P.S. COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD 6. THE GUARD FILE BY ORDER AR,ITAT,AHMEDABAD