Shri Harish R. Sharma, Ahmedabad V. The Dy.CIT., Circle-4, Ahmedabad

MA 115/AHD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6785 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 28-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M G PATEL; SHRI SAMIR TEKRIWAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, A BENCH . . , ! , ' . # . $% , & # ! MA NO.115/AHD/2011 IN IT(SS)A NO.20/AHD/2007 [BLOCK PERIOD] LATE SHRI HARISH R. SHRMA BY L/H. PUSHPA HARISH SHARMA B-34, SATELLITE ROAD JODHPUR ROAD AHMEDABAD. /VS. DCIT, CIR.4 AHMEDABAD. ( '( / APPELLANT) ( )$'( / RESPONDENT) *+ , - # / ASSESSEE BY : SHRI M.G. PATEL & , - # / REVENUE BY : SHRI SAMIR TEKRIWAL ./ , +0 / DATE OF HEARING : 9 TH SEPTEMBER, 2011 123 , +0 / DATE OF PRONOUNCEMENT : 9 TH SEPTEMBER, 2011 #4 / O R D E R G.D. AGARWAL, VICE-PRESIDENT : BY THIS MISC. APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER O F THE ITAT IN IT(SS)A.NO.20/AHD/2007. MA NO.115/AHD/2011 -2- 2. AT THE TIME OF HEARING BEFORE US, IT IS STATED B Y THE LEARNED COUNSEL THAT THE APPEAL WAS FILED BY SHRI HARISH R. SHARMA. HOW EVER, HE EXPIRED ON 18-6- 2008. HIS WIFE VIZ. SMT. PUSHPA H. SHARMA IS HIS L EGAL HEIR. SHE WAS NOT AWARE OF ANY APPEAL HAVING BEEN FILED BY HER LATE H USBAND BEFORE THE ITAT, THEREFORE, NECESSARY REPRESENTATION COULD NOT BE MA DE. HE HAS STATED THAT THE ASSESSEES WIFE SMT.PUSHPABEN IS INTERESTED IN PROS ECUTING THE APPEAL AS LEGAL HEIR OF LATE SHRI HARISH R. SHARMA, THEREFORE, THE APPEAL OF THE ASSESSEE IN IT(SS)A.NO.20/AHD/2007 MAY BE RECALLED AND RE-FIXED FOR REHEARING AFRESH. THE LEARNED DR, RELIED UPON THE ORDER OF THE ITAT. 3. AFTER CONSIDERING THE ARGUMENTS OF BOTH THE SIDE S AND THE FACTS OF THE CASE, WE DEEM IT PROPER TO RECALL THE ORDER OF THE ITAT PASSED IN IT(SS)A.NO.20/AHD/2007. WE THEREFORE RECALL THE IM PUGNED ORDER OF THE ITAT AND DIRECT THE REGISTRY TO RE-FIX THE SAME FOR HEARING AFRESH IN ACCORDANCE WITH LAW. 4. IN THE RESULT, ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( . .. .# ## # . .. .$% $% $% $% /D.K. TYAGI) & & & & /JUDICIAL MEMBER ( . .. . . .. . G.D. AGARWAL) ! ! ! ! /VICE-PRESIDENT COPY OF THE ORDER FORWARDED TO: 1) : ASSESSEE 2) : DEPARTMENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT.