Shri Dipakbhai H.Amarseda, Surat V. The Income tax Officer,Ward-9(1), Surat

MA 61/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8457 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 28-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K VOHRA
• Assessee Lawyers: M G PATEL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD (BEFORE SHRI MUKUL KR. SHRAWAT, JM AND SHRI A. MOHA N ALANKAMONY, AM) M. A. NO.61/AHD/2012 (IN ITA NO.694/AHD/2010 - AY: 2003-04) DIPAKBHAI H. AMARSEDA, 64, THAKORDWAR SOCIETY, NEAR SARDAR CHOWK, VARACCHA ROAD, SURAT P. A. NO. AAYPA 0652 Q VS THE INCOME TAX OFFICER, WARD 9(1), SURAT (APPLICANT) (RESPONDENT) APPLICANT BY SHRI M. G. PATEL, AR RESPONDENT BY SHRI R. K. VOHRA, SR. DR DATE OF HEARING: 06-07-2012 DATE OF PRONOUNCEMENT: 06-07-2012 ORDER PER A. MOHAN ALANKAMONY : THIS MISC. APPLICATION IS FILED BY THE ASSESSEE FOR RECALLING OF THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.694/AHD/2010 FOR THE ASSESSMENT YEAR 2003-04 DATED 26-12-2011. 2. THE LEARNED AR SUBMITTED THAT THE AFORESAID APP EAL WAS DECIDED AGAINST THE ASSESSEE FOR WANT OF PROSECUTIO N. HE FURTHER SUBMITTED THAT THE NOTICE OF HEARING FOR 26-12-2011 WAS DELIVERED BY THE POSTMAN TO THE MINOR SON OF THE ASSESSEE WHO, D UE TO LACK OF OF KNOWLEDGE DID NOT UNDERSTAND THE IMPORTANCE OF THE NOTICE AND FAILED TO HAND OVER THE SAME TO THE ASSESSEE. AS A RESULT, THE ASSESSEE WAS NOT AWARE OF FIXATION OF DATE OF HEARING ON 26-12-2011 AND MA NO.61/AHD/2012 (IN ITA NO.694/AHD/2010 AY: 2003-04) DIPAKBHAI M. A,MARSEDA VS ITO, W-9(1), SURAT 2 COULD NOT CONVEY THE SAME TO HIS CHARTERED ACCOUNTA NT. IN SUPPORT OF HIS CONTENTION, THE LEARNED AR ALSO SUBMITTED AN AF FIDAVIT OF THE ASSESSEE DATED 26-03-2012 IN THIS REGARD. 3. CONSIDERING THE ABOVE FACTS, WE ARE OF THE CONSI DERED VIEW THAT ONE MORE OPPORTUNITY OF BEING HEARD IS REQUIRED TO BE GIVEN TO THE ASSESSEE IN THE INTEREST OF JUSTICE . ACCORDINGLY, WE RECALL THE ORDER OF THE TRIBUNAL DATED 26-12-2011 AND POST THE CASE FOR HEARING ON 25 TH SEPTEMBER 2012. SINCE THE DATE OF HEARING IS INTIM ATED TO BOTH THE PARTIES IN THE OPEN COURT NOTICE NEED NOT BE ISSUED. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 06-07-2012. SD/- SD/- (MUKUL KR. SHRAWAT) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD MA NO.61/AHD/2012 (IN ITA NO.694/AHD/2010 AY: 2003-04) DIPAKBHAI M. A,MARSEDA VS ITO, W-9(1), SURAT 3 1. DATE OF DICTATION: 06-07-12 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 09-07-12 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR.P.S ./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: