HIRALAL DAYARAM THAKKAR,AHMEDABAD V. DCIT CENTRAL CIRCLE-2(4), AHMEDABAD

MA 50/AHD/2025

AI Insights

The case involves Hiralal Dayaram Thakkar, the appellant, against the Deputy Commissioner of Income Tax, Central Circle -2(4), Ahmedabad, the respondent. The appellant's initial appeal (ITA No. 2207/Ahd/2024) for the Assessment Year 2015-16 was dismissed in default due to non-filing of an affidavit for delayed condonation, attributed to the advanced age and ill health of the assessee. The authorized representative was unable to secure the necessary Vakalatnama in time, leading to an ex parte decision. The appellant filed a Miscellaneous Application seeking to recall the ex parte order, which was granted by the Tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 707124 (ITAT-AHMEDABAD)
• Duration Of Justice: 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 25-06-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B.P. SRIVASTAVA
• Assessee Lawyers: N. B. JESUR
• Keywords: Condonation of delay

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE: DR. BRR KUMAR, VICE PRESIDENT & Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER M.A. No.50/Ahd/2025 (In ITA No. 2207/Ahd/2024) (Assessment Year: 2015-16) Hiralal Dayaram Thakkar 1, Nilkanth Complex, Near TV9, Jivraj Park, Vejalpur, Ahmedabad - 380001 बनाम/ Vs. Deputy Commissioner of Income Tax Central Circle -2(4), Ahmedabad èथायी लेखा सं./जीआइआर सं./PAN/GIR No. : AANPT3721E (अपीलाथȸ /Appellant) .. (Ĥ×यथȸ / Respondent) अपीलाथê ओर से /Appellant by : Shri N. B. Jesur, AR ÿÂयथê कì ओर से / Respondent by : Shri B. P. Srivastava, Sr. DR सुनवाई कì तारीख / Date of Hearing 04/07/2025 घोषणा कì तारीख /Date of Pronouncement 08/07/2025 O R D E R PER Ms. SUCHITRA KAMBLE - JM: This Misc. Application is filed by the applicant in respect of order dated 16.04.2025 passed by the Tribunal. 2. The Ld. AR submitted that the appeal being ITA No.2207/Ahd/2024 for A.Y. 2015-16 was dismissed in default in respect of non-filing of affidavit for delayed condonation. The Ld. AR submitted that due to the advanced age and ill health conditions of the assessee, the authorized representative could not get Vakalatnama in his favour within the stipulated date and hence, affidavit MA No. 110/Ahd/2022 (ACIT vs. Shri Kanubhai M. Patel) A.Y. 2010-11 - 2 – for condonation of delay could not be filed. Since, the Vakalatnama was not signed, the Ld. AR could not appear on behalf of the assessee and, thus, the matter when called out none appeared for the assessee. The Ld. AR submitted that the order dated 16.04.2025 is ex parte and not decided on merit, hence, the same may be recalled. 3. Ld. DR relied upon the order of the Tribunal. 4. We have heard both the parties and perused all the relevant materials available on record. It is pertinent to note that the order dated 16.04.2025 is ex parte order and due to ill health of the assessee the Vakalatnama was not filed within the stipulated time and the matter remained unattended. This reason appears to be genuine. Therefore, we recall the order dated 16.04.2025 and the matter is fixed for hearing on 21.08.2025. Both the parties are informed accordingly. No need to issue fresh notice. The Registry is directed to place the appeal in ITA No.2207/Ahd/2024 for A.Y. 2015-16 for fresh hearing on 21.08.2025. Thus, the miscellaneous application filed by the assessee is allowed. 5. In result, Misc. Application filed by the assessee is allowed. This Order pronounced on 08/07/2025 Sd/- Sd/- (Dr. BRR KUMAR) (SUCHITRA KAMBLE) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad; Dated 08/07/2025 S. K. SINHA True Copy आदेश कȧ Ĥितिलǒप अĒेǒषत/Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant 2. Ĥ×यथȸ / The Respondent. MA No. 110/Ahd/2022 (ACIT vs. Shri Kanubhai M. Patel) A.Y. 2010-11 - 3 – 3. संबंिधत आयकर आयुƠ / Concerned CIT 4. आयकर आयुƠ(अपील) / The CIT(A)- 5. ǒवभागीय Ĥितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड[ फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad "