Amit Krishan Khurana, Surat v. The Dy.CIT.,Circle-3., Surat

MA 32/AHD/2012 | 2004-2005
Pronouncement Date: 31-07-2012 | Result: Allowed

Appeal Details

RSA Number 3220524 RSA 2012
Assessee PAN AFMPK5852M
Bench Ahmedabad
Appeal Number MA 32/AHD/2012
Duration Of Justice 5 month(s) 13 day(s)
Appellant Amit Krishan Khurana, Surat
Respondent The Dy.CIT.,Circle-3., Surat
Appeal Type Miscellaneous Application
Pronouncement Date 31-07-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 03-08-2012
Date Of Final Hearing 13-07-2012
Next Hearing Date 13-07-2012
Assessment Year 2004-2005
Appeal Filed On 16-02-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD D BENCH BEFORE: SHRI D.K. TYAGI JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY ACCOUNTAN T MEMBER M.A. NO.32/AHD/2012 (ARISING OUT OF ITA NO.142/AHD/2008) SHRI AMIT KISHAN KHURANA 202 TAKSHSHILA APARTMENT NR. UMA BHAVAN BHATAR ROAD SURAT-395 007 PAN-AFMPK5852M APPELLANT VS. THE DY. COMMISSIONER OF INCOME TA CIRCLE-3 SURAT RESPONDENT DEPARTMENT BY : SHRI D.K. SINGH SR. D.R. ASSESSEE BY : SHRI TEJ SHAH A.R. DATE OF HEARING : 03.07.2012 DATE OF PRONOUNCEMENT 03.08.2012 / ORDER PER : D.K. TYAGI JUDICIAL MEMBER THIS MISCELLANEOUS APPLICATION HAS BEEN FILED IN RE SPECT OF EX- PARTE ORDER DATED 13.11.2009 IN I.T.A. NO.142/AHD/2 008. 2. AT THE TIME OF HEARING LD. COUNSEL OF THE ASSESS EE SUBMITTED THAT DUE TO CHANGE OF ADDRESS THE NOTICE SENT BY THE REG ISTRY FOR THE HEARING OF THE APPEAL WAS NOT RECEIVED BY THE ASSESSEE AND THEREFO RE NONE COULD APPEAR BEFORE THE TRIBUNAL ON BEHALF OF THE ASSESSEE ON TH E DATE OF HEARING AND NOW THE ASSESSEE HAS GIVEN THE NEW ADDRESS. THEREFORE THERE WAS REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING ON THE DATE OF HEARING M.A. NO.32/AHD/2012 (ARISING OUT OF ITA NO.142/AHD/2008) 2 AND THEREFORE THE EX-PARTE ORDER PASSED BY THE TRI BUNAL MAY KINDLY BE RECALLED. LD. D.R. DID NOT OBJECT TO THIS PRAYER O F THE ASSESSEE. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD WE FIND THAT THE CONTENTION OF THE ASSESSEE THAT HE DID NOT RECEIVE THE NOTICE FOR HEARING DUE TO CHANGE OF ADDRESS IS WELL SUPPORTED BY AN AFFIDAVIT FILED BY THE ASSESSEE AND THEREFORE WE ARE SATISFIED THAT FAILU RE TO ATTEND THE HEARING BY THE ASSESSEE WAS DUE TO REASONABLE CAUSE AND THEREF ORE THE EX-PARTE ORDER DATED 13.11.2009 IN I.T.A. NO.142/AHD/2008 PASSED BY THE TRIBUNAL IS HEREBY RECALLED. DATE OF HEARING IS FIXED FOR 17.1 0.2012 IN THE OPEN COURT THEREFORE SEPARATE NOTICE IS NOT REQUIRED TO BE SE NT TO THE PARTIES. 4. IN THE RESULT M.A. FILED BY THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN OPEN COURT ON 03.08.2012 SD/ SD/- (A. MOHAN ALANKAMONY) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER TRUE COPY N.K. CHAUDHARY SR. P.S. COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR AHMEDABAD 6. THE GUARD FILE BY ORDER AR ITAT AHMEDABAD