Shri Kiritbhai N.Dholakia, Baroda v. The ACIT.(OSD), Ward-5(3),, Baroda

ITA 3062/AHD/2009 | 2002-2003
Pronouncement Date: 22-01-2010 | Result: Allowed

Appeal Details

RSA Number 306220514 RSA 2009
Assessee PAN ABOPD1848G
Bench Ahmedabad
Appeal Number ITA 3062/AHD/2009
Duration Of Justice 2 month(s) 9 day(s)
Appellant Shri Kiritbhai N.Dholakia, Baroda
Respondent The ACIT.(OSD), Ward-5(3),, Baroda
Appeal Type Income Tax Appeal
Pronouncement Date 22-01-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 22-01-2010
Date Of Final Hearing 13-01-2010
Next Hearing Date 13-01-2010
Assessment Year 2002-2003
Appeal Filed On 13-11-2009
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD. BEFORE: HON'BLE SHRI T.K. SHARMA JUDICIA L MEMBER AND HON'BLE SHRI N.S. SAINI ACCOUNTANT MEMBER ITA NO. 3062/AHD/2009 ASSESSMENT YEAR : 2002-2003 SHRI KIRITBHAI N. DHOLAKIA BARODA (PAN: ABOPD 1848 G) VERSUS ASSISTANT COMMISSIONER OF INCOME TAX WARD-5(3) BARODA (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI D.K. PARIKH C.A. FOR THE RESPONDENT : SHRI GOVIND SINGHAL SR. D. R. ORDER PER T K SHARMA JUDICIAL MEMBER :- THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DATED 29.02.2008 EX-PARTE QUA THE ASSESSEE PA SSED BY LD. COMMISSIONER OF INCOME TAX(APPEALS)-V BORADA FOR THE ASSESSMENT YE AR 2002-03. 2. AT THE TIME OF HEARING ON BEHALF OF THE ASSESSEE SHRI D.K. PARIKH C.A. APPEARED AND CONTENDED THAT ON THE DATE FIXED FOR H EARING ON 27.08.2007 THERE WAS NON-COMPLIANCE BECAUSE DUE TO CHANGE OF ADDRESS FRO M 28 JAWAHAR SOCIETY R.V. DESAI ROAD VADODARA TO 512/C SADHYA BOI LANE EL LORA PARK VADODARA. HE ALSO SUBMITTED IN SUPPORT OF HIS AFFIDAVIT DATED 07.01.2 010 THAT THE PREVIOUS ADDRESS WAS AVAILABLE WITH THE INCOME TAX DEPARTMENT AND THERE FORE NOTICE WAS NOT COMMUNICATED TO ME. HE ACCORDINGLY SUBMITTED THAT T HE ORDER OF LEARNED COMMISSIONER OF INCOME TAX(APPEALS) BE SET ASIDE AN D HE BE DIRECTED TO DECIDE THE APPEAL OF THE ASSESSEE AFRESH AFTER GIVING OPPORTUN ITY OF HEARING TO BOTH THE SIDES. 3. ON THE OTHER HAND SHRI GOVIND SINGHAL SR. D.R. APPEARING ON BEHALF OF THE DEPARTMENT COULD NOT CONTROVERT THE AFORESAID SUBMI SSION OF THE LD. COUNSEL OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES WE ARE CONVINCED T HAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN APPEARING BEFORE THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) DUE TO CHANGE OF ADDRESS AS SUBMITTED BY THE LD. COUNSEL OF THE ASSESSEE IN SUPPORT OF HIS AFFIDAVIT DATED 07.01.2010. WE T HEREFORE SET ASIDE THE ORDER OF 2 ITA NO.3062/AHD/2009 LEARNED COMMISSIONER OF INCOME TAX(APPEALS) AND DIR ECT THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) TO DECIDE THE A PPEAL OF THE ASSESSEE AFRESH AFTER GIVING OPPORTUNITY OF BEING HEARD TO BOTH THE SIDES. 5. IN THE RESULT FOR STATISTICAL PURPOSES THE APP EAL OF THE ASSESSEE IS TREATED AS ALLOWED. THIS ORDER IS PRONOUNCED IN OPEN COURT ON 22 ND JANUARY 2010. SD/- SD/- (N.S. SAINI) (T.K. SHARMA) ACCOUNTANT MEMBER JUD ICIAL MEMBER DATED: 22/01/2010 COPY OF THE ORDER IS FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) CONCERNED 4. THE CIT 5. THE DR AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER // TRUE COPY // ASSTT. REGISTRAR/ DEPUTY REGISTRAR ITAT AHMEDABAD BENCHES AHMEDABAD. LAHA/SR. P.S.