Chandresh Jaswantraj Luniya, Jodhpur V. ITO, Ward-3(2)(6), Ahmedabad

MA 73/AHD/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9996 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-10-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 14-09-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, अहमदाबाद ᭠यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER MA No.73/Ahd/2022 in आयकर अपील सं./ITA No. 84/AHD/2018 िनधाᭅरण वषᭅ/Asstt. Year: 2009-10 Chandresh Jaswantraj Luniya, D-123, Shastri Nagar, Jodhpur-342003. (Rajasthan), PAN: ABMPL5397E Vs. I.T.O., Ward-3(2)(6) Ahmedabad (Applicant) (Respondent) Assessee by : Shri S.N. Divatia, A.R Revenue by : Shri Atul Pandey, Sr.D.R सुनवाई कᳱ तारीख/Date of Hearing : 07/10/2022 घोषणा कᳱ तारीख /Date of Pronouncement: 21/10/2022 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: By way of this miscellaneous application, the applicant assesse seek to recall the order of the Tribunal dated 31/05/2022 which was decided ex-parte to the assessee due to non-appearance on the date of hearing. M.A No.73/Ahd/2022 ITA no.84/AHD/2018 A.Y. 2009-10 2 2. It was submitted in the miscellaneous application that there was change in the address of the assessee and to this effect a revised form 36 was filed with the registry dated 2 July 2019. But the registry of the ITAT has not issued any notice intimating the date of hearing on the new address. For this reason, the assessee failed to appear on the date of hearing before the ITAT. In view of the above, the learned AR submitted that there was the genuine and sufficient cause for non- appearance of the assessee on the date of hearing and therefore he requested to restore the appeal to its original number for hearing on merit. 3. On the other hand, the learned DR contended that the ITAT has confirmed the order of the learned CIT-A based on the informations available on record on merit. Therefore, the learned DR opposed to restore the appeal of the assessee. 4. We have heard both the parties and gone through the records carefully. Admittedly, the ITAT passed ex-parte order confirming the order of the ld. CIT-A on account of non-appearance of the assessee. The proviso to rule 24 of ITAT rules provides that the ITAT can recall its ex parte order if there was sufficient cause for nonappearance of the appellant. Considering the reasons as discussed above, we hold that there was sufficient reason for non-appearance of the appellant at the time of hearing and therefore we are inclined to recall the order passed by the ITAT dated 31 May 2022 with the direction to the registry to list the case for hearing dated 17 November 2022. As the date of hearing has been pronounced in the open court, the requirement of issuing notice intimating the date of hearing has been dispensed with. It is also pertinent to note that the assessee shall cooperate in the proceedings and shall not seek any adjournment without just cause. Hence the miscellaneous application filed by the assessee is allowed. M.A No.73/Ahd/2022 ITA no.84/AHD/2018 A.Y. 2009-10 3 5. In the result, the Miscellaneous Application filed by the assesse is allowed. Order pronounced in the Court on 21/10/2022 at Ahmedabad. Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (True Copy) Ahmedabad; Dated 21/10/2022 Manish