The Income Tax Officer, Ward-2(5), Baroda V. Shri Suresh Girdharlal Jinwala, Baroda

MA 176/AHD/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7006 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2018
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 12-06-2017
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

- , - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER MISC. APPLICATION NO.176/AHD/2017 IN ./ ITA NO.2747/AHD/2013 / ASSTT. YEAR: 2009-10 LATE SURESH GIRDHARLAL JINWALA REP. BY L/R. TUSHAR SURESH JINWALA 436, GIDC INDUSTRIAL ESTATE MAKARPURA BARODA 390 010. VS. ITO, WARD-2(5) BARODA. ( APPLICANT ) (RESPONDENT) ASSESSEE BY : SHRI MEHUL K. PATEL, AR REVENUE BY : SHRI T. SHANKAR, SR. ! '#$ % &' / DATE OF HEARING : 03/08/2018 ()* % &' / DATE OF PRONOUNCEMENT: 07/08/2018 +, / O R D E R PRESENT MISC. APPLICATION IS DIRECTED AT THE INSTAN CE OF THE ASSESSEE SEEKING RECALL OF ORDER OF THE TRIBUNAL 7. 12.2016 PASSED IN ITA NO.2747/AHD/2013. 2. IT IS PLEADED IN THE APPLICATION THAT SINCE THE APPELLANT HAS PASSED AWAY ON 7.8.2016. HIS LEGAL HEIR WAS NOT AWA RE OF THE DECEASEDS TAX MATTERS AND THE IMPUGNED ORDER WAS H EARD AND DECIDED WITHOUT CONSIDERING THE ADJOURNMENT APPLICA TION MOVED BY THE LEGAL HEIR IN DECEMBER, 2016. THE LD.COUNSE L FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE WAS PREV ENTED BY REASONABLE CAUSE, DUE TO WHICH, THE ASSESSEE COULD APPEAR BEFORE MA NO.176/AHD/2017 2 THE TRIBUNAL, IMPUGNED ORDER MAY BE RECALLED AND AS SESSEES LEGAL REPRESENTATIVE MAY BE GIVEN FRESH OPPORTUNITY TO DE FEND THE CASE BEFORE THE TRIBUNAL. 3. AFTER HEARING BOTH THE SIDES, I AM CONVINCED THA T THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE DUE TO W HICH THE ASSESSEES REPRESENTATIVE COULD NOT APPEAR BEFORE T HE TRIBUNAL AT THE TIME LAST HEARING. THEREFORE, IN THE INTEREST OF JUSTICE, ORDER OF THE TRIBUNAL DATED 7.12.2016 IS HEREBY RECALLED AND RESTORED THE ASSESEES APPEAL TO ITS ORIGINAL NUMBER. REGIS TRY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 11 TH DECEMBER, 2018. NOTICE BE ISSUED TO BOTH THE PARTIES. 4. IN THE RESULT, MA OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 7 TH AUGUST, 2018. SD/- (RAJPAL YADAV) JUDICIAL MEMBER