Lajwanti Suresh Nebhnani, Ahmedabad V. The Income tax Officer,Ward-2(1), Ahmedabad

MA 333/AHD/2008

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4248 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 22-12-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M C
• Assessee Lawyers: SUBMISSION
• Keywords: Opportunity of being heard

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE S/SHRI BHAVNESH SAINI, JM AND D.C.AGRAWAL, A M LAZWANI SURESH NEBHNANI, C/O C.N.SOMANI & ASSOCIATES, 91, HIRA BHAI MARKET, AHMEDABAD V/S . INCOME-TAX OFFICER, WARD 2(1), AHMEDABAD. PAN NO. (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SUBMISSION RESPONDENT BY:- SHRI M. C. PANDIT, SR. D.R. O R D E R PER D.C.AGRAWAL, ACCOUNTANT MEMBER . IN THIS CASE THE ASSESSEE HAD FILED APPEAL AGAINST THE ORDER OF CIT(A) DATED 5.6.2008 FOR ASST. YEAR 2004-05. THE A PPEAL WAS REGISTERED AS ITA NO.3187/AHD/2008. CERTAIN DEFECTS WERE NOTIC ED IN THE APPEAL FILED ON 9.9.2008. THE ASSESSEE REMOVED THE DEFECTS BY SUBMITTING XEROX COPY OF THE ASSESSMENT ORDER AS REQUIRED BY THE REG ISTRY, WHICH WAS RECEIVED ON 12/9/2008. IN THE ACKNOWLEDGEMENT-CUM-N OTICE REGISTRY MENTIONED THE DATE OF HEARING AS 11.11.2008 BUT NON E APPEARED ON THE DATE OF HEARING ON 11.11.2008 ACCORDINGLY THE TRIBU NAL DISMISSED THE M.A. NO.333/AHD/2008 ARISING OUT OF ITA NO.3187/AHD/2008 ASST. YEAR :2004-05 2 APPEAL VIDE ITS ORDER DATED 12.11.2008. THE TRIBUNA L ALSO DECIDED THE ISSUE ON MERIT BEFORE DISMISSING THE APPEAL OF THE ASSESSEE. 2. NOW THE ASSESSEE HAS FILED THE MISCELLANEOUS APP LICATION STATING THAT NO NOTICE WAS SERVED ON HIM. IN THIS REGARD WE REPRODUCE ASSESSEES APPLICATION AS UNDER :- RESPECTED SIR, THE APPLICANT MOST HUMBLY BEGS AS UNDER :- 1. THAT I HAVE PREFERRED AN APPEAL WITH THE HONBLE IT AT D BENCH, AHMEDABAD ON 9/9/2008 FOR ASSESSMENT YEAR 20 04-05. 2. THAT THE SAID APPEAL HAS BEEN ACCOMPANIED BY GROUND S OF APPEAL AND STATEMENT OF FACTS ALONG WITH FORM NO.36 DULY SIGNED BY THE ASSESSEE. 3. THAT THE SAID APPEAL HAS BEEN FIXED AND DISPOSED OF F BY THE ITAT WITHOUT GIVING ANY OPPORTUNITY TO THE ASSESSEE AS NO NOTICE OF HEARING HAS BEEN SERVED ON ME. 4. THAT THE APPELLANT REQUEST YOUR KIND HONOUR TO GIVE ONE OPPORTUNITY TO BE HEARD. 5. THE INCONVENIENCE CAUSE IS REGRETTED. THANKING YOU, YOURS FAITHFULLY, SD/- (LAJWANTI S. NEBHNANI) APPELLANT. THOUGH NONE APPEARED ON BEHALF OF THE ASSESSEE BUT WRITTEN SUBMISSIONS WERE FILED ON MERITS OF THE CASE. 3. LD. DR ON THE OTHER HAND SUPPORTED THE ORDER OF THE TRIBUNAL. 3 4. WE NOTICE THAT WHEN THE ASSESSEE HAS FURNISHED A PPEAL ON 9.9.2008 ACKNOWLEDGEMENT CUM NOTICE ISSUED TO HIM WAS DULY A CKNOWLEDGED BY THE ASSESSEE ON THAT DATE WHICH CONTAINED THE DATE OF HEARING AS 11.11.2008. NO APPLICATION FOR ADJOURNMENT WAS FILE D AND NONE APPEARED ON BEHALF OF THE ASSESSEE. ACCORDINGLY THE TRIBUNAL DISPOSED OF THE APPEAL EX PARTE THOUGH ON MERIT. ASSESSEE HAS NOT F URNISHED ANY REASON AS TO WHY SHE WAS NOT ABLE TO APPEAR OR NO REPRESENTAT IVE DID APPEAR ON HER BEHALF. IN ABSENCE OF ANY REASON FOR NON-APPEARANCE ORDER OF TRIBUNAL CANNOT BE RECALLED. 5. AS A RESULT, THE MISCELLANEOUS APPLICATION OF AS SESSEE IS DISMISSED. SD/- SD/- (BHAVNESH SAINI) (D.C.AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD, DATED : 8/1/2010 MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD ORDER PRONOUNCED IN OPEN COURT ON 8.1.2010