Late Smt.Chandanben S. Shah, L/H Smt. Hansaben Biharilal Shah, Rajkot V. Income Tax Officer, Ward-5(2), Rajkot

ITA 263/RJT/2017

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 9793 (ITAT-RAJKOT)
• Duration Of Justice: 5 year(s) 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 13-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI T. R. SENTHIL KUMAR, JUDICIAL MEMBER I.T.A. No.263/Rjt/2017 (Assessment Year: 2008-09) Late Smt. Chandanben Saubhayachand Shah L/H: Smt. Hansaben Biharilal Shah, Flat No. 101, Niharika Tower, Amin Marg, Kalawad Road, Rajkot Vs. ITO Ward-5(2), Rajkot [PAN No.AIVPS6177M] (Appellant) .. (Respondent) Appellant by : Shri Samir Bhuptani, Ld. A.R. Respondent by : Shri B. D. Gupta, Ld. DR Date of Hearing 21/09/2022 Date of Pronouncement 28/09/2022 O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER: This is an appeal filed by the legal heir of the assessee aggrieved against the order dated 10.05.2016 passed by the Commissioner of Income Tax (Appeals)-3, Rajkot (in short “CIT(A)”) as against the assessment order dated 28.03.2013 passed under Section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2008-09. 2. This appeal is filed by the legal heir Smt. Hansaben Biharilal Shah with a delay of 421 days in filing this appeal. When the matter was listed - 2 - ITA No.263/Rjt/2017 Late Smt. Chandanben S. Shah vs. ITO Asst.Year – 2008-09 for hearing today for 11 th time, Ld. Counsel for the assessee submitted a letter dated 01.09.2022 requesting to permit to withdraw the Letter of Authority in its favour for the reason that the legal heir namely Hansaben Shah also died on 09.05.2021 leaving her son Shri Bhavik Shah as a legal heir, who is citizen of USA. Several efforts made to contact through email to Hansaben Shah is also not responding to the Authorized Representative’s emails. Under the above circumstances the Authorized Representative pleaded they do not have valid Letter of Authority and therefore, seek permission to withdraw the Letter of Authority. 3. Though, the case pending on the file of this tribunal from 2017 and more than ten hearings, the legal heir of the assessee has not chosen to pursue the appeal by condoning the delay of 421 days, however, sought for adjournment from time to time. There is no material placed by way of Paper Book before us to adjudicate the appeal and substantiate the grounds of appeals raised by the assessee. In the absence of the same we have no option to conclude that the assessee’s legal heir is not interested in pursuing this appeal. Therefore, this appeal is dismissed as not maintainable in law. 4. In the result, the appeal preferred by the assessee is dismissed. Order pronounced in the Court on 28.09.2022 at Ahmedabad. Sd/- Sd/- (WASEEM AHMED) ACCOUNTANT MEMBER (T.R. SENTHIL KUMAR) JUDICIAL MEMBER Ahmedabad, dated 28/09/2022 Tanmay, Sr. PS TRUE COPY - 3 - ITA No.263/Rjt/2017 Late Smt. Chandanben S. Shah vs. ITO Asst.Year – 2008-09 आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त)अपील (/ The CIT(A)- 5. वभागीय त न ध ,आयकर अपील(य अ धकरण,राजोकट/DR,ITAT, Ahmedabad, 6. गाड. फाईल /Guard file आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार Dy./Asstt.Registrar) आयकर अपील य अ धकरण, राजोकट / ITAT, Rajkot 1. Date of dictation : 22.09.2022 2. Date on which the typed draft is placed before the Dictating Member. : 22.09.2022 3. Date on which the approved draft comes to the Sr.P.S./P.S : 26.09.2022 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 7. Date on which the file goes to the Bench Clerk. : 28.09.2022 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order :