Income Tax Appellate Tribunal - Ahmedabad
Nilamben Sandipbhai Parikh,, ... vs The Additional Commissioner Of Income ... on 18 April, 2018
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 applicant has requested for recalling of the order dated 6th 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 applicant 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 hearing 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 vacated the said premises and shifted to a new premises. However, the assessee, not being conversant with the provisions of law, did not 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 of 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 the 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 decided 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 material 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 there was a reasonable cause for assessee's failure to appear before the ITAT on the date of hearing. Accordingly, we recall the order dated 6th 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 29th May, 2018.
5. In the result, the Miscellaneous Application filed by the assessee is allowed. Pronounced in the open Court on this 18th April, 2018.
Sd/- Sd/-
S.S. Godara Pramod Kumar
(Judicial Member) (Accountant Member)
Dated: 18 th April, 2018.
PBN/*
Copies to: (1) The appellant (2) The respondent
(3) CIT (4) CIT(A)
(5) DR (6) Guard File
By order
Assistant Registrar
Income Tax Appellate Tribunal
Ahmedabad benches, Ahmedabad