Income Tax Appellate Tribunal - Ahmedabad
M/S. Raj Enterprise,, Ahmedabad vs The Income Tax Officer, Ward-9(3),, ... on 20 March, 2017
M.A. No.25/Ahd/2015
(In ITA No.360/Ahd/2011
Assessment Year: 2007-08
Page 1 of 3
IN THE INCOME TAX APPELLATE TRIBUNAL,
AHMEDABAD "D" BENCH, AHMEDABAD
[Coram: Pramod Kumar AM and S S Godara JM]
M.A. No.25/Ahd/2015
(In ITA No.360/Ahd/2011)
Assessment Year: 2007-08
Raj Enterprise ................Appellant
9, Shrinath Society,
B/h. Bank of Baroda,
Usmanpura,
Ahmedabad.
[PAN: AAIFR 4714 N]
Vs
Income Tax Officer,
Ward - 9(3), Ahmedabad ..............Respondent
Appearances by
B.T. Thakkar for the applicant
G.C. Daxini for the respondent
Hearing concluded on: 17.03.2017
Order pronounced on : 20.03.2017
O R D E R
Per Pramod Kumar, AM:
By this Miscellaneous Application, the assessee applicant has requested for recalling of the order dated 16.01.2015 passed by the ITAT Ahmedabad "D" Bench in ITA No.360/Ahd/2011 for A.Y. 2007-08.
2. In the Miscellaneous Application the assessee has submitted as follows :-
The appeal of the assessee is dismissed in limine vide order dated 15.01.2015 following the decision of the Delhi Bench of the tribunal in the case of CIT vs. Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del) M.A. No.25/Ahd/2015 (In ITA No.360/Ahd/2011 Assessment Year: 2007-08 Page 2 of 3 Notice of hearing was sent by registered post on 13.05.2014 fixing date of hearing on 23.05.2014 which was returned by postal authorities un-served with the remarks "'Left". Since the address of the appellant is changed the notice could not be served upon the appellant.
Second notice was sent on 07.07.2014 fixing date of hearing 16.09.2014 was served upon AR of the appellant. On 16.09.2014 Bench D was not functioning, Another notice sent by registered post on 24.12.2014 fixing case of hearing on 15.01.2015 was also returned by postal authority with remark "LEFT". The notice was not sent to the address as per the second notice. Therefore the appellant could not appear on the date of hearing to present the case at the time of hearing. The appellant is prevented with sufficient cause for not attending on the date of hearing.
The appellant came to know about passing the ex-parte appeal order at the time of filing of paper book for this appeal and written submission which is filed on 18.02.2015. The appeal filed by Department ITA No.415/Ahd/201 is to be clubbed with this appeal and date of hearing was fixed for both the appeal on 23.02.2015.
The appellant therefore pray that in the interest of natural justice the appeal may kindly be recalled."
3. We have heard the parties and perused the material available on record.
4. After considering the facts of the case and the submissions of the assessee, we agree with the contention of the assessee that there was a reasonable cause for assessee's failure to appear before the ITAT on the date of haring. Accordingly, we recall the order of the ITAT Bench "D" Ahmedabad passed in ITA No.360/Ahd/2011 dated 16.01.2015. The Registry is directed to fix the appeal for hearing on merit on 3rd May, 2017, for which no separate notice is required to be issued, as the parties were informed in the Court.
M.A. No.25/Ahd/2015
(In ITA No.360/Ahd/2011 Assessment Year: 2007-08 Page 3 of 3
5. In the result, Miscellaneous Application filed by the assessee is allowed. Pronounced in the open court today on the 20th day of March, 2017.
Sd/- Sd/-
S S Godara Pramod Kumar
(Judicial Member) (Accountant Member)
Ahmedabad, the 20 th day of March, 2017
Copies to: (1) The appellant (2) The respondent
(3) CIT (4) CIT(A)
(5) DR (6) Guard File
By order
Assistant Registrar
Income Tax Appellate Tribunal
Ahmedabad benches, Ahmedabad