Shri Vijaybhai Dashrathbhai Patel, Ahmedabad V. The Pr. CIT-7, Ahmedabad

MA 359/AHD/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4771 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 22-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEELIPKUMAR
• Assessee Lawyers: A C SHAH

Judgement Text

M.A. NO.359/AHD/2019 (IN ITA NO.2022/AHD/2015) A.Y. 2008-09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER M.A. NO.359/AHD/2019 (IN ITA NO.2022/AHD/2015) ASSESSMENT YEAR: 2008-09 SHRI VIJAYBHAI DASHRATHBHAI PATEL VS. THE PR. COMMI SSIONER OF INCOME PROP. M/S. PARAS BULLION, TAX, CIRCLE-7, AHMEDABA D. C-103, ARJUN EXOTICA, NR. ARJUN TOWER, NR. C.P. NAGAR, GHATLODIA, AHMEDABAD. [PAN AGQPP 0895 G] (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.C. SHAH, A.R. RESPONDENT BY : SHRI DEELIP KUMAR, SR. D.R. DATE OF HEARING : 21.02.2020 DATE OF PRONOUNCEMENT : 21.02.2020 O R D E R PER RAJPAL YADAV, VICE PRESIDENT : THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED A T THE INSTANCE OF THE ASSESSEE POINTING OUT APPARENT ERROR IN THE ORDER O F THE TRIBUNAL DATED 01.03.2018. IT IS PLEADED IN THE APPLICATION THAT THE APPEAL OF TH E ASSESSEE BEARING ITA NO.2022/AHD/2015 WAS DISMISSED BY THE TRIBUNAL DUE TO WANT OF PROSECUTION. 2. LEARNED COUNSEL FOR THE ASSESSEE CONTENDED THAT NEITHER THE NOTICE NOR THE ORDER OF THE TRIBUNAL WAS SERVED UPON THE ASSESSEE. HE CAME TO KNOW ABOUT THE ORDER SUBSEQUENTLY THROUGH DEPARTMENT. THEREFORE, ASSESSEE COULD NOT APPEAR AT THAT POINT OF TIME. 3. WE HAVE PERUSED THE RECORDS WITH THE ASSISTANCE OF THE LEARNED REPRESENTATIVES. IT IS PERTINENT TO OBSERVE THAT N OTICES UPON THE ASSESSEE WERE SENT THROUGH REGISTERED POST AND MOST OF THE TIME THEY W ERE RETURNED WITH THE REMARK LEFT. THE ASSESSEE HAS NOT FURNISHED LATEST ADDRESS TO TH E TRIBUNAL. THE NEW ADDRESS OF M.A. NO.359/AHD/2019 (IN ITA NO.2022/AHD/2015) A.Y. 2008-09 PAGE 2 OF 2 THE ASSESSEE IS SHRI VIJAY DASHRATHBHAI PATEL, C-10 3 ARJUN EXOTICA, NR. ARJUN TOWER NR. CP NAGAR, GHATLODIA, AHMEDABAD. 4. ON DUE CONSIDERATION OF THE ABOVE FACTS, NOTICE UPON THE ASSESSEE ON THE CHANGE OF ADDRESS COULD NOT BE SERVED AND, THEREFOR E, THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL WHEN THE APPEAL WAS CALLED FOR HEARING. 5. IN VIEW OF THE ABOVE FACTS, WE ARE SATISFIED THA T THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING BEFORE THE TRIBU NAL. THEREFORE, WE RECALL THE ORDER OF TRIBUNAL DATED 01.03.2018 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 04.05.2020. SINCE THIS DATE HAS BEEN INTIMATED TO BOTH THE PARTIES, THEREFORE, NO F RESH NOTICE WILL BE SERVED UPON THE PARTIES. 6. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 21 ST DAY OF FEBRUARY, 2020. SD/- SD/- PRADIP KUMAR KEDIA RAJPAL YADAV (ACCOUNTANT MEMBER) (VICE PRESIDENT) AHMEDABAD, THE 21 ST DAY OF FEBRUARY, 2020 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) CIT (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER UE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD