IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHR I S. S. GODARA , JUDICIAL MEMBER A ND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER KAMDAR & ASSOCIATE S , LATI BAZAR, BHAVNAGAR - 364001 PAN: AACFK2223K (APPELLANT) VS THE ACIT, CIRCLE - 2, BHAVNAGAR (RESPONDENT) REVENUE BY : S H RI JAMES KURIAN , SR. D . R. ASSESSEE BY: S H RI B.R. POPAT , A.R. DATE OF HEARING : 07 - 10 - 2 016 DATE OF PRONOUNCEMENT : 22 - 11 - 2 016 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE M.A. IS F ILED BY THE ASSESSEE AGAINST THE ORDER DATED 13 - 01 - 2016 IN RE SPECT OF ITA NO. 985/AHD/2012 FOR A.Y. 2008 - 09 WHICH WAS DISMISSED BY THE CO - ORDINATE A BENCH, AHMEDABAD ON ACCOUNT M.A. NO. 32/AHD/2016 (IN I T A NO . 985 / A HD/20 12 ) A SSESSMENT YEAR 200 8 - 09 MA NO.32 /AHD/20 16 (IN ITA NO. 985/AHD/2012 ) A.Y. 2008 - 09 PAGE NO KAMDAR & ASSOCIATES VS. ACIT 2 OF NON - PROSECUTION OF APPEAL APPLYING THE RATIO OF MULTIPLAN (INDIA) PVT. LTD ., (38 ITD 320). 2. THE ASSESSEE VIDE ITS APPLICATI ON DATED 14.03.2016 HAS STATED THAT THE APPEAL WAS DISMISSED AS NO ONE WAS PRESENT TO REPRESENT THE ASSESSEE IN THE MATTERS ON 12.0 1.2016. HE ALSO STATED THAT THE NOTICE OF HEARING WAS NOT RECEIVED A S THE WORKING PARTNER WAS OUT OF STATION AT THE RELEVANT POINT OF TIME WHEN THE NOTICE OF HEARING WAS SENT . HE FURTHER STATED THAT NOTICE ALSO COULD NOT BE RECEIVED BY HIS AUTH O RISED REPRESENTATIVE BECAUSE OF SHIFTING OF HIS OFFICE TO THE NEW PLACE. TH E APPELLANT HAS SUBMITTED THAT IT WAS PREVENTED BY REASONABLE CAUSE IN MAKING PROPER REPRESENTATION AND REQUESTED THAT THE APPEAL BE RESTORED BACK FOR DECIDING THE SAME ON MERIT IN DUE COURSE OF TIME THEREAFTER. 3 . WE HAVE HEARD THE LD. REPRESENTATIV ES OF BOTH THE PARTIES AND HAVE ALSO CAREFULLY GONE THROUGH THE CONTENTS OF THE ABOVE APPLICATION. IT IS NOTICED THAT THE APPEAL FILED BY THE ASSESSEE I.E. ITA.NO. 985 /AHD/201 2 FOR ASSESSMENT YEAR 200 8 - 0 9 WAS FIXED FOR HEARING ON 1 2 .01.2016. HOWEVER, ON TH E SAID DATE, NOBODY APPEARED ON BEHALF OF THE ASSESSEE AND THE APPEAL WAS DISMISSED BY THE CO - ORDINATE A BENCH, AHMEDABAD BY APPLYING THE RATIO OF MULTIPLAN (INDIA) PVT. LTD., (38 ITD 320). 4. THUS, CONSIDERING THE ENTIRE FACTS AND CIRCUMSTANCES OF TH E PRESENT CASE AND THE REASON FOR NON - ATTENDANCE ON THE DATE OF MA NO.32 /AHD/20 16 (IN ITA NO. 985/AHD/2012 ) A.Y. 2008 - 09 PAGE NO KAMDAR & ASSOCIATES VS. ACIT 3 HEARING , WE SET ASIDE THE ORDER OF THE TRIBUNAL DATED 1 3 .01.2016 AND RESTORE THE APPEAL FOR FRESH HEARING AND THE REGISTR Y WILL FIX THE HEARING OF THIS APPEAL IN DUE COURSE OF TIME. 5 . IN THE RESULT, THE M.A. OF ASSESSEE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 22 - 11 - 201 6 SD/ - SD/ - ( S.S. GODARA ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 22 /11 /2016 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,