Deepak D.Methwani-HUF., Surat V. The Income tax Officer,Ward-2(2), Surat

MA 96/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8538 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 13-07-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 14-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROOPCHAND J
• Assessee Lawyers: R N VEPARI
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD B BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBE R M.A. NO.96/AHD/2012 (ARISING OUT OF ITA NO.1393/AHD/2009) SHRI DEEPAK D. METHWANI- HUF C/O KISHORE N. THAWANI, 607, SURYAKIRAN APARTMENTS, GHODDOD ROAD, SURAT APPELLANT VS. THE INCOME TAX OFFICER WARD-2(2) SURAT RESPONDENT DEPARTMENT BY : SHRI ROOPCHAND J., CIT- D.R. ASSESSEE BY : SHRI R.N. VEPARI, A.R. DATE OF HEARING : 13.07.2012 DATE OF PRONOUNCEMENT 13.07.2012 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER THROUGH THIS M.A. THE ASSESSEE WANTS US TO RECALL O UR EXPARTE ORDER DATED 21.07.2011. 2. IT WAS ARGUED BY LD. COUNSEL OF THE ASSESSEE TH AT AT THE TIME OF HEARING OF THE APPEAL THE ASSESSEE COULD NOT PRESEN T HIMSELF AS THERE WAS CHANGE OF ADDRESS AND THE NOTICE ISSUED BY THE REGI STRY HAD GONE ON OLD ADDRESS WHICH WAS NOT RECEIVED BY THE ASSESSEE, THE REFORE, THERE WAS NO LAPSE M.A. NO.96/AHD/2012 (ARISING OUT OF ITA NO.1393/AHD/2009) 2 ON THE PART OF THE ASSESSEE IN NOT ATTENDING THE DA TE OF HEARING. SINCE THERE WAS A REASONABLE CAUSE IN NOT ATTENDING THE DATE OF HEARING, IT WAS PRAYED THAT THE EXPARTE ORDER DATED 21.07.2011 MAY KINDLY BE RE CALLED. LD. D.R. DID NOT OBJECT TO THIS PRAYER OF THE ASSESSEE AND THEREFORE , IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY THE ORDER DATED 21.07.2011 IS HEREBY RECALLED. DATE OF HEARING IS FIXED ON 10.09.2012 IN THE OPEN COURT, H ENCE, THERE IS NO NEED TO ISSUE FRESH NOTICE. 3. IN THE RESULT, ASSESSEES M.A. IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 13.07.2012 SD/- SD/- (A. K. GARODIA) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER TRUE COPY N.K. CHAUDHARY, SR. P.S. / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , ! , '# / DR, ITAT, AHMEDABAD 6. $% &' / GUARD FILE. BY ORDER/ , ( / ' ) ! , '# *