2019 (8) TMI 1576 - AT - Income Tax

Appeal dismissed for want of prosecution - assessee has contended that it has not received the notice of hearing fixed on 8th Jan, 2018 as he has vacated the rented premises and shifted to the new address - HELD THAT - We consider that there is a reasonable cause as cited above because of which the assessee could not make any compliance on the date of hearing in his case, therefore, we recall the order of the ITAT. The registry is directed to list this case for hearing on 24th Sep, 2019. No further notice will be issued as both parties have been informed for fresh date of hearing at the time of hearing of this M.A., therefore, the M.A. of the assessee is allowed. M.A. of the assessee is allowed.

Summary

The Appellate Tribunal ITAT Ahmedabad allowed the Miscellaneous Application of the assessee as they did not receive the hearing notice due to change of address. The order dismissing the appeal was recalled, and the case was listed for a new hearing on 24th Sep, 2019. The decision was made on 19-08-2019.