Sobha Divyang Joshi, Ahmedabad V. The Income Tax Officer, Ward-5(3)(2), Ahmedabad

MA 206/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3387 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 18-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MEHUL K PATEL
• Keywords: Reasonable cause

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 206/AHD/2018-AY 2010- 11 ( IN I.T.A. NO. 745/AHD/2016-AY 2010-11 ) SOBHA DIVYANG JOSHI 17, GALA VILLA AQUA, GOKULDHAM, NR. EKLAVYA SCHOOL, SARKHEJ SANAND ROAD, SANATHAL, AHMEDABAD / VS. ITO WARD-5(2)(3) AHMEDABAD / / PAN/GIR NO. : AGXPJ9869R ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI MEHUL K. PATEL, A.R. / RESPONDENT BY : SHRI UMA SHANKAR PRASAD, SR. D.R. / DATE OF HEARING 15/02/2019 !'# / DATE OF PRONOUNCEMENT 22/02/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECTIFICATION OF O RDER DATED 08.09.2017 PASSED BY THE TRIBUNAL UNDER S. 254(1) O F THE ACT. M.A. NO. 206/AHD/18 [SOBHA D. JOSHI VS. ITO] A.Y. 2010-11 - 2 - 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE VIDE ITS MISCELLANEOUS APPLICATION CON TENDED THAT THE ASSESSEE HAS NOT RECEIVED THE NOTICE OF HEARING AS SHE CHANGED THE RESIDENCE AND SHIFTED TO A NEW RESIDENCE AND ACCORD INGLY THE ASSESSEE WAS NOT AWARE OF THE DATE OF HEARING FIXED ON 08.09.2017. THUS, THE APPEAL FILED BY HIM HAS BEEN DISMISSED O N ACCOUNT OF NON-ATTENDANCE OF HEARING FIXED ON 08.09.2017 BY AP PLYING 38 ITD 320 (DELHI). INADVERTENTLY, SHE DID NOT INTIMA TE TO THE REGISTRY ABOUT HER NEW ADDRESS. NOW, SHE HAS SHIF TED FROM THE PREVIOUS ADDRESS GIVEN IN THE APPEAL MEMO. HER PRE SENT ADDRESS IS AS UNDER: SHOBHA DIVYANG JOSHI 17, GALA VILLA AQUA, GOKULDHAM, NR. EKLAVYA SCHOOL, SARKHEJ SANAND ROAD, SANATHAL, AHMEDABAD 3. AFTER CONSIDERING THE CIRCUMSTANCES EXISTING IN THE CASE AND THE SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED T HAT THE REASONABLE CAUSE EXISTED FOR FAILURE ON THE PART OF THE ASSESSEE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCO RDINGLY, WE RECALL THE ORDER OF THE ITAT AHMEDABAD BENCH 'SMC' PASSED IN ITA NO. 745/AHD/2016 DATED 08/09/2017(SUPRA) AND DI RECT THE M.A. NO. 206/AHD/18 [SOBHA D. JOSHI VS. ITO] A.Y. 2010-11 - 3 - REGISTRY TO LIST THE APPEAL FOR FRESH HEARING ON 03 /06/2019 FIXED IN CONSULTATION WITH BOTH THE SIDES PRESENT. THEREFORE , FORMAL NOTICE OF HEARING IS DISPENSED WITH THE CONSENT OF BOTH PA RTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (MADHUMITA ROY) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 22/02/2019 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 22/02/2019