Kamlesh Chandrakant Patel v. ACIT, Circle-6, Ahmedabad
[Citation -2019-LL-0821-20]
| Citation | 2019-LL-0821-20 |
|---|---|
| Appellant Name | Kamlesh Chandrakant Patel |
| Respondent Name | ACIT, Circle-6, Ahmedabad |
| Court | ITAT-Ahmedabad |
| Relevant Act | Income-tax |
| Date of Order | 21/08/2019 |
| Assessment Year | 2010-11 |
| Judgment | View Judgment |
| Keyword Tags | recalling order • non-appearance • service of notice |
| Bot Summary: | PAN No. AAXPP 0957 E. Appellant by : Shri Biren Shah, A.R. Respondent by : Shri Ranjan Kumar Singh, Sr. D.R. Date of Hearing 02/08/2019 Date of Pronouncement 21/08/2019 ORDER PER Ms. MADHUMITA ROY - JM: The instant application filed at the instant of the assessee is directed against the order dated 09.05.2019 passed by the Hon ble Tribunal whereby and whereunder the original application being ITA No.624/Ahd/2014 has been dismissed for default since none appeared on behalf of the assessee neither any adjournment has been sought for. In the instant application the assessee has stated that due to change of address of business place the notices sent by the Tribunal could not be -2- MA No.218/Ahd/2019(in ITA No.634/Ahd/2014) Kamlesh Chandrakant Patel vs. ACIT Asst.Year 2010-11 received by the assessee and hence the assessee could not represent the case at the time of call on 06.05.2019. It is the case of the assessee that admittedly the new address was left to be brought on the record of the Hon ble Tribunal. The new address has been mentioned in the instant recalling application before us. We find that the reason for not appearing before the Learned Tribunal at the time of call on 06.05.2019 as taken by the Learned AR seems to be genuine and hence the order dated 09.05.2019 is hereby recalled. The matter is restored to the file of the Learned Tribunal. Since both the parties have already appeared today no further notice is required to be served. |