Nilamben Sandipbhai Parikh, Ahmedabad V. The Additional Commissioner of Income Tax, Range-6, Ahmedabad

MA 153/AHD/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6380 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 22-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

M.A. NO.153/AHD/2016 (IN ITA NO.1480/AHD/2013) ASSESSMENT YEAR: 2009-10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND S.S. GODARA JM] M.A. NO.153/AHD/2016 (IN ITA NO.1480/AHD/2013) ASSESSMENT YEAR: 2009-10 NILAMBEN SANDIPBHAI PARIKH ..................APPELLANT 5, MALAY VILLA BUNGLOWS, OPP. SILVER CRUST BUNGLOWS, WATER TANK LANE, NEAR SHUKAN MALL SCIENCE CITY ROAD, SOLA, AHMEDABAD 380 060. [PAN : AFUPP 8565 N] VS. ADDL. COMMISSIONER OF INCOME TAX, RANGE-6, AHMEDABAD. ............................RESPONDENT APPEARANCES BY MEHUL K. PATEL FOR THE APPLICANT PRASOON KABRA FOR THE RESPONDENT HEARING CONCLUDED ON: 19.01.2018 ORDER PRONOUNCED ON : 18.04.2018 O R D E R PER PRAMOD KUMAR, AM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE APP LICANT HAS REQUESTED FOR RECALLING OF THE ORDER DATED 6 TH APRIL, 2016 PASSED BY THE ITAT AHMEDABAD B BENCH IN ITA NO.1480/AHD/2013 FOR ASSESSMENT YEAR 2009-10. 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE AP PLICANT HAS SUBMITTED AS FOLLOWS:- IT IS RESPECTFULLY SUBMITTED THAT IT IS MENTIONED IN THE SAID ORDER IN PARAGRAPH 2 THAT NOTICE OF HEARING FIXING THE HEARI NG WAS RETURNED BACK BY THE POSTAL AUTHORITIES WITH THE REMARK LEFT. IT IS RESPECTFULLY SUBMITTED THAT AT THE RELEVANT TIME WHEN THE APPEAL WAS FILED, THE APPLICANT WAS RESIDING AT THE ADDRESS WHICH IS MENTIONED IN THE FORM NO.36 IN APPEAL FILED. HOWEVER, LATER ON, IN JUNE 2014, THE ASSESSEE HAS V ACATED THE SAID PREMISES AND SHIFTED TO A NEW PREMISES. HOWEVER, T HE ASSESSEE, NOT BEING CONVERSANT WITH THE PROVISIONS OF LAW, DID NO T COMMUNICATE THIS FACT M.A. NO.153/AHD/2016 (IN ITA NO.1480/AHD/2013) ASSESSMENT YEAR: 2009-10 PAGE 2 OF 2 TO THE ADVOCATE. HENCE, THROUGH BONAFIDE ERROR AND OMISSION, THE CHANGE OF ADDRESS COULD NOT BE INTIMATED TO THE REGISTRY O F ITAT AND HENCE THE MATTER WENT BY DEFAULT. THE NEW ADDRESS OF THE ASSESSEE IS AS UNDER : 5, MALAY VILLA BUNGLOWS, OPP. SILVER CRUST BUNGLOWS, WATER TANK LANE, NEAR SHUKAN MALL, SCIENCE CITY ROAD, SOLA, AHMEDABAD 380 060. IT IS HUMBLY PRAYED THAT THE APPLICANT IS VERY MUCH INTERESTED IN PURSUING THE MATTER AND THEREFORE IT IS HUMBLY PRAYED THAT T HE ABOVE ORDER MAY KINDLY BE RECALLED, AND IN THE INTEREST OF JUSTICE THE APPLICANT BE GIVEN AN OPPORTUNITY OF HEARING AND THE APPEAL BE KINDLY DEC IDED ON MERITS AND OBLIGE. THE ASSESSEE UNDERTAKES TO COMPLY WITH THE LEGAL PROCEDURE REGARDING THE CHANGE OF ADDRESS. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERI AL AVAILABLE ON RECORD. 4. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE AGREE WITH THE CONTENTION OF THE ASSESSEE THAT THER E WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY, WE RECALL THE ORDER DATED 6 TH APRIL, 2016 OF THE ITAT AHMEDABAD B BENCH PASSED IN ITA NO.1480/AHD/2013 FOR ASSESSMENT YEAR 2009-10. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 29 TH MAY, 2018. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 18 TH APRIL, 2018. SD/- SD/- S.S. GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEM BER) DATED: 18 TH APRIL, 2018. PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD