Shri Jigar U. Patel L/H of late Upendrabhai M. Patel, Nadiad V. The ACIT, Central Circle-2, Baroda

MA 151/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3525 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 17-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALBINUS TIRKEY
• Assessee Lawyers: P M MEHTA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH AHMEDABAD , BEFORE: SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER SHRI KUL BHARAT, JUDICIAL MEMBER M. A. NO. 151/AHD/2014 IN ITA NO. 1286/AHD/2011, ASSESSMENT YEAR :2002-03 JIGAR U. PATEL (L/H OF LATE SHRI UPENDRABHAI M PATEL), 1, NARAYAN DEV PARK SOCIETY COLLEGE ROAD, NADIAD 387001 V/S . ACIT, C.C. 2, BARODA PAN NO. ADDPP2640R (APPELLANT) .. (RESPONDENT) /BY ASSESSEE SHRI P. M. MEHTA, A.R. /BY REVENUE SHRI ALBINUS TIRKEY, SR. D.R. /DATE OF HEARING 04.09.2015 /DATE OF PRONOUNCEMENT 21.10.2015 O R D E R PER : KUL BHARAT, JUDICIAL MEMBER THIS MISCELLANEOUS APPLICATION FILED BY THE LEGAL H EIR OF THE ASSESSEE SEEKING RECALLING OF THE ORDER DATED 15.05.2014 IN ITA NO. 1286/AHD/2011, FOR ASSESSMENT YEARS 2002-03. M.A. NO. 151/AHD/14 A.Y. 02-03 (JIGAR U. PATEL, L/H LATE SHRI UPENDRABHAI M PATEL VS ACIT) PAGE 2 2. IT IS CONTENDED THAT THE NOTICE OF HEARING WAS N OT SERVED AS THE ASSESSEE HAD CHANGED ITS ADDRESS AND DURING PENDENCY OF APPE AL, SHRI UPENDRABHAI M. PATEL, THE ASSESSEE EXPIRED ON 09.01.2013 AND A COP Y OF DEATH CERTIFICATE TO THIS EFFECT HAS BEEN PLACED ON RECORD. SR. D.R. OPPOSED THE SUBMISSIONS OF LD. COUNSEL FOR THE ASSESSEE AND SUBMITTED THAT THERE I S NO REASONABLE CAUSE FOR REMAINING ABSENT ON THE DATE OF HEARING. IT WAS IN CUMBENT UPON THE ASSESSEE TO REGISTER ITS NEW ADDRESS. 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. WHILE DISMISSING THE APPEAL A LIBERTY WAS GRANTED T O THE ASSESSEE FOR MAKING APPLICATION FOR RESTORATION OF APPEAL AND HEARING O N MERIT. AFTER CONSIDERING THE TOTALITY OF THE FACTS AND IN THE INTEREST OF JUSTIC E, WE HEREBY RECALL THE ORDER DATED 15.05.2014 AND DIRECT THE REGISTRY TO FIX THE APPEA L IN DUE COURSE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 21/10/201 5 SD/- SD/- (PRAMOD KUMAR) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. ! '# $ / CONCERNED CIT 4. $ - / CIT (A) 5. %&' (('# , '# , ! / DR, ITAT, AHMEDABAD 6. '+, / GUARD FILE. BY ORDER/ , / '# , !