Hemlataben S. Behki v. The ACIT, Cricle-3, Baroda - 2016-LL-1017-44

Citation	2016-LL-1017-44
Appellant Name	Hemlataben S. Behki
Respondent Name	The ACIT, Cricle-3, Baroda
Court	ITAT-Ahmedabad
Relevant Act	Income-tax
Date of Order	17/10/2016
Assessment Year	2007-08
Judgment	View Judgment
Keyword Tags	opportunity of being heard
Bot Summary:	It emanates from the case record that this tribunal took note of the RPAD issued to the assessee M.A. No.72 Ahd 2016 A.Y. 2007-08 -2- before passing the order sought to be rectified. The 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. Ld. Departmental Representative fails to rebut all these solemn averments followed by the necessary modification made in assessee s address given in earlier form 36 filed with the appeal. We find this reason of assessee s non- appearance to form a reasonable cause in larger interest of justice and conclude that she deserves one more effective opportunity of hearing so as to get adjudication of her grievance on merits. We accordingly fix date of hearing in the main case as 24.11.2016. The registry shall not send any separate notice of hearing. This assessee s Miscellaneous Application succeeds in the terms indicated hereinabove.

IN 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 Appellant Vs. ACIT, Cricle-3, Baroda Respondent 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 assessee s Miscellaneous Application filed under Section 254(2) of Act seeks to recall tribunal s order dated 15.04.2016 dismissing main case for non prosecution. 2. We have heard both parties. Case file perused. It emanates from case record that this tribunal took note of RPAD issued to assessee M.A. No.72 Ahd 2016 (Hemlata S. Behki vs. ACIT) A.Y. 2007-08 -2- before passing order sought to be rectified. assessee pleads in her restoration petition that she no longer resides at earlier address given in Form No.36 as enclosed with main appeal. She is also stated to have revised same mentioning new address of service therein. Ld. Departmental Representative fails to rebut all these solemn averments followed by necessary modification made in assessee s address given in earlier form 36 filed with appeal. We find this reason of assessee s non- appearance to form reasonable cause in larger interest of justice and conclude that she deserves one more effective opportunity of hearing so as to get adjudication of her grievance on merits. We accordingly fix date of hearing in main case as 24.11.2016. Both parties have noted down same. registry shall not send any separate notice of hearing. 3. This assessee s Miscellaneous Application succeeds in terms indicated hereinabove. [Pronounced in open Court on this 17th 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:- 1. Revenue 2. Assessee 3. Concerned CIT 4. - CIT (A) 5. , , DR, ITAT, Ahmedabad 6. [ Guard file. By order , , Hemlataben S. Behki v. ACIT, Cricle-3, Baroda

Metadata

Judgment