Smt. Hansaben Jaysukhlal Shah, Vapi V. The Income Tax Officer, Ward-2, Vapi

MA 205/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5279 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 22-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MONIL SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHR I S. S. GODARA , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SMT. SHAH HANSABEN JAYSUKHLAL, B/H. KANYA SHALA VAPI, TALUKA: VAPI, DIST: VALSAD - 396191 PAN: AHPPS 9411 H (APPELLANT) VS THE ITO, SHYAM COMPLEX, VAPI , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI JAMES KURIAN , SR. D . R. ASSESSEE BY: SHRI MONIL SHAH , A.R. DATE OF HEARING : 03 - 02 - 2 017 DATE OF PRONOUNCEMENT : 03 - 03 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE M.A. IS FILED BY THE ASS ESSEE AGAINST THE ORDER DATED 18 - 05 - 2016 IN RESPECT OF ITA NO. 529/AHD/2016 FOR A.Y. 2006 - 07 WHICH WAS DISMISSED BY THE CO - ORDINATE A BENCH, AHMEDABAD ON ACCOUNT M.A. NO. 205/AHD/2016 ( I T A NO . 529 / A HD/20 16 ) A SSESSMENT YEAR 200 6 - 07 M.A. NO. 205/AHD/2016 (IN I.T.A NO.529 / AHD/2016 ) A.Y. 2006 - 07 PAGE NO SMT. SHAH HANSABEN JAYSUKHLAL VS. ITO 2 OF NON - PROSECUTION OF APPEAL APP LYING THE RATIO OF MULTIPLAN (INDIA) PVT. LTD., (38 ITD 320). 2. THE ASSESSEE HAS FILED MA STATING THAT IN HIS CASE HON BLE ITAT HAS PASSED ORDER DATED 18 TH MAY, 2016 EX - PARTE ON THE GROUND THAT NONE APPEARED ON BEHALF OF THE ASSESSEE DURING THE COURS E OF APPELLATE PROCEEDINGS. IN THIS CONNECTION, THE ASSESSEE EXPLAINED THAT WHEN THE MATTER WAS FIXED FOR HEARING ON 22 ND APRIL, 2016 THE BENCH WAS CANCELLED AND SUBSEQUENTLY THE MATTER WAS ADJOURNED TO NEXT DATE OF HEARING THAT WAS 18 TH MAY, 2016. THE ASSESSEE FURTHER SUBMITTED THAT SHE HAD NO RECEIVED FURTHER INFORMATION THAT THE HEARING WAS RE - FIXED ON THE NEXT DATE I.E. 18 TH MAY, 2016, THEREFORE, DUE TO INADVERTENT MISTAKE SHE COULD NOT PRESENT ON THE DATE OF HEARING. 3. DURING THE COURSE OF APPE LLATE PROCEEDINGS, THE LD. COUNSEL RETREATED THE SAME FACTS AS STATED IN MISC. APPLICATION. ON THE OTHER HAND THE LD. DR COULD NOT REBUT THE FACTS REPORTED BY THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, WE FIND THAT THERE IS A BONA FIDE REASON FOR NOT ATTENDING THE APPELLATE PROCEEDINGS ON THE PART OF THE ASSESSEE ON THE DATE OF HEARING AS SHE COULD NOT GET INFORMATION ABOUT THE NEXT DATE OF HEARING DUE TO CANCELLATION OF BENCH. IN VIEW OF THE ABOVE CIRCUMSTANCES, WE ALLOW THE MA OF THE ASSESSEE AND M.A. NO. 205/AHD/2016 (IN I.T.A NO.529 / AHD/2016 ) A.Y. 2006 - 07 PAGE NO SMT. SHAH HANSABEN JAYSUKHLAL VS. ITO 3 REGISTRY IS DIRECTED TO FIX THE NEXT DATE OF HEARING AFTER INTIMATING THE PARTIES. SD/ - SD/ - ( S.S. GODARA ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 03 /0 3 /2017 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,