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TMI Blog2022 (7) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... ha, CA. For the Respondent : Sh. Satbir Singh, Sr. DR. ORDER Per Anikesh Banerjee, J.M.: The miscellaneous application is preferred by the assessee for recalling the order of the Income Tax Appellate Tribunal, Amritsar Bench, bearing ITA No. 479/Asr/2016 order pronounced dated 21/05/2019. The petition was filed on 20/08/2019. 2. The fact of the case is that the order of the ITAT Amritsar Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reas the appellant has in column no. 10 has given his address as "S. Prem Singh Advocate, Model Town Road, Jalandhar."The notice was not received by the assessee as was sent on wrong address by the registry. 6. Moreover the address of the assessee company has changed from 16-04-2019. The proof of change in address as intimated to ROC is annexed as per Annexure2. (Pg. 9 -12) The revised form 36 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai 2012 SCC Online ITAT 13714 and CIT, Madras v. S. Chenniappa Mudaliar, Madurai (1969) 1 SCC 591. The order was passed without adjudicating the ground of the assessee and the documents filed before the Bench. Accordingly, we are accepting the miscellaneous application filed by the assessee and the order of ITA No. 479/Asr/2016 is legal and we will fix for further hearing. 4. In the result, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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