Income Tax Appellate Tribunal - Ahmedabad
Smt. Hansaben Jaysukhlal Shah,, Vapi vs The Income Tax Officer, Ward-2,, Vapi on 3 March, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD "A" BENCH
Before: Shri S. S. Godara, Judicial Member
And Shri Amarjit Singh, Accountant Member
M.A. No. 205/Ahd/2016
(ITA No. 529/Ahd/2016)
Assessment Year 2006-07
Smt. Shah Hansaben The ITO,
Jaysukhlal, B/h. Kanya Shyam Complex,
Shala Vapi, Taluka: Vs Vapi,
Vapi, Ahmedabad
Dist: Valsad-396191 (Respondent)
PAN: AHPPS 9411 H
(Appellant)
Revenue by: Shri James Kurian, Sr. D.R.
Assessee by: Shri Monil Shah, A.R.
Date of hearing : 03-02-2017
Date of pronouncement : 03-03-2017
आदेश /ORDER
PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-
The M.A. is filed by the assessee 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 (In I.T.A No.529/Ahd/2016) A.Y. 2006-07 Page No 2 Smt. Shah Hansaben Jaysukhlal vs. ITO of non-prosecution of appeal applying 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 18th May, 2016 ex-parte on the ground that none appeared on behalf of the assessee during the course of appellate proceedings. In this connection, the assessee explained that when the matter was fixed for hearing on 22nd April, 2016 the Bench was cancelled and subsequently the matter was adjourned to next date of hearing that was 18th 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. 18th May, 2016, therefore, due to inadvertent mistake she could not present on the date of hearing.
3. During the course of appellate 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 3 Smt. Shah Hansaben Jaysukhlal vs. ITO 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 03/03/2017
आदेश क त ल प अ े षत / Copy of Order Forwarded to:-
1. Assessee
2. Revenue
3. Concerned CIT
4. CIT (A)
5. DR, ITAT, Ahmedabad
6. Guard file.
By order/आदेश से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद