SHRI KISHANSINGH BABUSINGH TOMAR,,AHMEDABAD vs. THE ACIT, CIRCLE-12,, AHMEDABAD

It appears from the records that out of the seven days when the appeal was fixed for hearing by the appellate authority, the assessee did not response and only on one - 2 - Kishansingh Babusingh Tomar vs. ACIT Asst.Year – 2010-11 occasion adjournment letter was filed. Thus sufficient time and opportunity was afforded to the appellant. Having no other alternative, Learned CIT(A) finalized the appeal on the basis of the documents available on record.

At the time of hearing of the instant appeal, the Learned Advocate appearing for the assessee submitted before us that originally the assessee was staying at “Tomar Bhavan”, Keshavbaug Society, Meghaninagar, Ahmedabad in a joint family with his brother. Due to family dispute the assessee started staying at a different place at Keshavbaug Society. Thus when the notices were issued to the assessee to the old address, as was available with the authorities below, the same was not supplied to the assessee by his brother and only upon enquiry made by the assessee before the concerned post office and upon request made to the Postal Officer the assessee could get the notice of hearing of the appeal. Since the situation was beyond the control of the assessee the case could not be represented before the first appellate authority on the day fixed for hearing. However, the Learned AR prays for hearing of the matter afresh by the Learned CIT(A) by granting an opportunity of being heard to the assessee in order to enable him to represent his case which was fairly not disputed by the Learned DR.