Hemlata S. Behki, Baroda V. The Asstt. Commissioner of Income Tax, Circle-3, Baroda

MA 72/AHD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4834 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 25-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER, AND SHRI S. S. GODARA, JUDICIAL MEMBER. M.A. NO. 72 /AHD/2016 [IN ITA NO.1280/AHD/2011] (ASSESSMENT YEAR:2007-08) HEMLATABEN S. BEHKI 2, SHRIPALI SOCIETY, NEAR SWAMINARAYAN TEMPLE, OPP. LALBAG SOCIETY, MANJALPUR, VADODARA-390011 AP PELLANT VS. THE ACIT, CRICLE-3, BARODA RESPONDEN T PAN: AFOPB1770P / BY ASSESSEE : SHRI TEJ SHAH , A.R. /BY REVENUE : SHRI PRASOON KABRA, SR. D.R. /DATE OF HEARING : 16.09.2016 /DATE OF PRONOUNCEMENT : 17.10.2016 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES MISCELLANEOUS APPLICATION FILED UND ER SECTION 254(2) OF THE ACT SEEKS TO RECALL TRIBUNALS ORDER DATED 1 5.04.2016 DISMISSING THE MAIN CASE FOR NON PROSECUTION. 2. WE HAVE HEARD BOTH THE PARTIES. CASE FILE PERUS ED. IT EMANATES FROM THE CASE RECORD THAT THIS TRIBUNAL TOOK NOTE OF THE RPAD ISSUED TO THE ASSESSEE M.A. NO.72/AHD/2016 (HEMLATA S. BEHKI VS. ACIT) A.Y. 2007-08 - 2 - BEFORE PASSING THE ORDER SOUGHT TO BE RECTIFIED. T HE ASSESSEE PLEADS IN HER RESTORATION PETITION THAT SHE NO LONGER RESIDES AT THE EARLIER ADDRESS GIVEN IN FORM NO.36 AS ENCLOSED WITH THE MAIN APPEAL. SHE I S ALSO STATED TO HAVE REVISED THE SAME MENTIONING THE NEW ADDRESS OF SERV ICE THEREIN. LD. DEPARTMENTAL REPRESENTATIVE FAILS TO REBUT ALL THES E SOLEMN AVERMENTS FOLLOWED BY THE NECESSARY MODIFICATION MADE IN ASSE SSEES ADDRESS GIVEN IN EARLIER FORM 36 FILED WITH THE APPEAL. WE FIND THI S REASON OF ASSESSEES NON- APPEARANCE TO FORM A REASONABLE CAUSE IN LARGER INT EREST OF JUSTICE AND CONCLUDE THAT SHE DESERVES ONE MORE EFFECTIVE OPPOR TUNITY OF HEARING SO AS TO GET ADJUDICATION OF HER GRIEVANCE ON MERITS. WE AC CORDINGLY FIX DATE OF HEARING IN THE MAIN CASE AS 24.11.2016. BOTH PARTI ES HAVE NOTED DOWN THE SAME. THE REGISTRY SHALL NOT SEND ANY SEPARATE NOT ICE OF HEARING. 3. THIS ASSESSEES MISCELLANEOUS APPLICATION SUCCEE DS IN THE TERMS INDICATED HEREINABOVE. [PRONOUNCED IN THE OPEN COURT ON THIS 17 TH DAY OF OCTOBER, 2016.] SD/- SD/- (PRAMOD KUMAR) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 17/10/2016 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )* + ,--. . /0 / DR, ITAT, AHMEDABAD 1 + 23 / GUARD FILE. BY ORDER / . // . /0