Neelamdevi Modi, Surat V. The Income tax Officer,Ward-2(3), Surat

MA 12/AHD/2013

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3926 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 18-03-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 31-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Assessee Lawyers: SHAH

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV, JUDICIAL MEMBER MISC. APPLICATION NO.12/AHD/2013 IN ./ ITA NO.2044/AHD/2009 / ASSTT.YEAR: 2005-2006] NEELAMDEVI MODI C/O. SHREE SYNTHETICS 87, 1 ST FLOOR, RUPAL-1 INDUSTRY SOCIETY NR. MANHAR DYEING MILLS UDHNA MAGDALLA ROAD SURAT 395 002. PAN : AAYPM 1355 Q VS ITO, WARD - 2(3) SURAT. ( APPLICANT ) (RESPONDENT) ASSESSEE BY : SHRI M.R.SHAH, AR REVENUE BY : SHRI DINESH SINGH, SR.DR / DATE OF HEARING : 18/03/2016 / DATE OF PRONOUNCEMENT: 29/03/2016 *+/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION IS DIRECTED AT THE IN STANCE OF THE ASSESSEE. 2. IT IS PLEADED IN THE APPLICATION THAT THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE TRIBUNAL VIDE ORDER DATED 18.4 .2011 FOR WANT OF PROSECUTION. THE ASSESSEE HAS CONTENDED THAT THER E WAS CHANGE IN THE ADDRESS OF THE ASSESEE. BUT DUE TO BONA FIDE MISTAKE, SHE FAILED TO INTIMATE THAT CHANGE TO THE REGISTRY, AND BECAUSE O F THAT, THE NOTICE MA NO.12/AHD/2013 2 COULD NOT BE SERVED UPON THE ASSESSEE. THEREFORE, SHE COULD NOT APPEAR BEFORE THE TRIBUNAL, WHEN HER APPEAL WAS CAL LED FOR HEARING. 3. ON DUE CONSIDERATION OF THE ABOVE FACTS AND CIRC UMSTANCES, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SU FFICIENT REASONS FOR NOT APPEARING BEFORE THE TRIBUNAL WHEN HER CASE WAS CALLED FOR. THEREFORE, WE ALLOW THE MA OF THE ASSESSEE, AND RES TORE THE APPEAL TO THE ORIGINAL NUMBER. REGISTRY IS DIRECTED TO LIST THE APPEAL IN DUE COURSE AFTER SERVING NOTICE UPON BOTH THE PARTIES. 4. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 29 TH MARCH, 2016 AT AHMEDABAD. SD/- SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER