Shri Chandra M.Tandel, Valsad v. The Income tax Officer, Ward-1,, Valsad

IN THE INCOME TAX APPELLATE TRIBUNAL : B BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA J.M. & HONBLE SH RI N.S. SAINI A.M.) M.A. NOS. 377 & 378/AHD/2009 (ARISING OUT OF I.T.A. NOS. 1204 & 1205/AHD./2005 ASSESSMENT YEAR : 1994-1995 & 1995-1996 SHRI CHANDRA MORARJI TANDEL VALSAD -VS.- INCOME TAX OFFICER WARD-1 VALSAD (P.A. NO. ADLPP 9410 D) (APPLICANT) (R ESPONDENT) APPLICANT BY : SHRI RAJESH SHAH RESPONDENT BY : SHRI C.K. MISHRA SR. D.R. O R D E R PER SHRI T.K. SHARMA JUDICIAL MEMBER :- THESE MISCELLANEOUS APPLICATIONS ARE FILED BY THE ASSESSEE FOR RE-CALLING THE ORDER OF THE TRIBUNAL D ATED 24.06.2005 IN ITA NOS. 1204 & 1205/AHD/1998 FOR THE ASSESSMENT YEARS 1994-95 & 19 95-96. 2. IN THESE CASES NOTICE FIXING THE DATE OF HEARIN G ON 24.06.2005 SENT THROUGH REGISTERED POST WITH A.D. BUT WAS RETURNED BY THE POSTAL AUTHO RITIES WITH THE REMARKS LEFT. AT THE TIME OF HEARING SHRI RAJESH SHAH LD. COUNSEL OF THE ASSES SEE SUBMITTED THAT IN FACT THE NOTICE OF HEARING COULD NOT BE SERVED AS ASSESSEES RESIDENCE AT 101 DHIRAJ APARTMENT TITHAL ROAD NR. COLLEGE JAKAT NAKA VALSAD WAS LOCKED FOR THE REASO N THAT ASSESSEE AND HIS FAMILY MEMBERS WERE AT DAMAN AT THE RELEVANT TIME FOR THE PURPOSE OF AT TENDING MARRIAGE FUNCTION. IN THESE CIRCUMSTANCES A REQUEST WAS MADE THAT TRIBUNAL MAY RECALL ITS ORDER AND A FRESH DATE MAY RE-FIX THE APPEALS. 3. ON THE OTHER HAND SHRI C.K. MISHRA LD. DEPARTM ENTAL REPRESENTATIVE COULD NOT CONTROVERT THE AFORESAID SUBMISSION OF THE LD. COUN SEL OF THE ASSESSEE. 4. WE HAVE CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. IT IS TRUE THAT POSTAL AUTHORITIES RETURNED THE NOTICE OF HEARING WITH THE REMARKS LEFT WHICH RESULTED IN DISMISSING THE APPEALS OF THE ASSESSEE FOLLOWING THE JUDGMENT OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF TUKOJIRAO HOLKAR [223 ITR 480] AND THE DECISION OF HON'BLE ITAT DELHI IN THE CASE OF CIT VS.- MULTIPLAN INDIA LTD. [38 I.T.D. 320 (D ELHI)]. ADMITTEDLY THE HON'BLE TRIBUNAL HAS 2 M.A. NOS. 377 & 378AHD/2009 NOT PASSED A SPEAKING ORDER. IN VIEW OF THIS WE RE -CALL OUR ORDER DATED 24.06.2005 IN ITA NOS. 1204 & 1205/AHD/1998 AND DIRECT THE REGISTRY TO FIX THE APPEALS IN DUE COURSE OF TIME. 5. IN THE RESULT BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEE ARE ALLOWED. THE ORDER PRONOUNCED IN THE COURT ON 22.01.2010 SD/- SD/- (N.S. SAINI) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 22/ 01 / 2010 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE (2) THE RESPONDENT 3) CIT(A) CONCERNED (4) CIT CONCERNED (5) D.R. ITAT AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT AHMEDABAD LAHA/SR.P.S.