Shri Jayesh Patel L/h of late Ramilaben D. Patel, Daman V. The ACIT, Valsad Range, Valsad

MA 56/AHD/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3522 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-11-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 31-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA SINGH
• Keywords: Recovery proceedings

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER, AND SHRI S. S. GODARA, JUDICIAL MEMBER. MA. NO. 56/AHD/2015 IN ITA NO.1323/AHD/2009 (ASSESSMENT YEAR:2006-07) MRS. RAMILABEN D. PATEL (THROUGH JAYESH PATEL, LEGAL REPRESENTATIVE) PATEL FALIYA, BHIMPORE CHAR RASTA, DAMAN - 396210 APPELLANT VS. THE ACIT, VALSAD RANGE, VALSAD RESPONDENT / BY ASSESSEE : SHRI TUSHAR HEMANI, A.R. / BY REVENUE : SHRI NARENDRA SINGH, SR. D.R. /DATE OF HEARING : 06.11.2015 /DATE OF PRONOUNCEMENT : 16.11.2015 ORDER PER S. S. GODARA, JUDICIAL MEMBER THE APPLICANT JAYESHKUMAR KALIDAS PATEL, LEGAL REPRESENTATIVE OF THE DECEASED ASSESSEE RAMILABEN K ALIDAS PATEL MA NO.56/AHD/2015 (MRS. RAMILABEN D. PATEL VS. ACIT ) A.Y. 2006-07 - 2 - (EXPIRED ON 02.03.2015) HAS FILED THE INSTANT MISCE LLANEOUS APPLICATION SEEKING TO RECALL TRIBUNALS ORDER DATE D 30.08.2011 DISMISSING THE APPEAL FOR WANT OF PROSECUTION. 2. THE APPLICANT STRONGLY PRAYS FOR RESTORATION OF THE MAIN CASE BY ATTACHING DECEASED ASSESSEES DEATH CERTIFICATE ISSUED BY THE REGISTRAR OF BIRTHS AND DEATHS, DAMAN, DATED 30.03. 2015. HIS CASE IS THAT THE ORIGINAL ASSESSEE HAS ALREADY EXPI RED AS INDICATED HEREINABOVE. SHE WAS AN OLD LADY WHO DID NOT RECEI VE ANY HEARING NOTICE IN THE FIRST ROUND OF PROCEEDINGS. THE REVENUE OPPOSES THIS RESTORATION PRAYER ON THE GROUND THAT THE ORIGINAL ASSESSEE HAD BEEN DULY SERVED THE HEARING NOTICE. SHE CHOSE NOT TO APPEAR. AND THAT THE INSTANT MISCELLANEOUS APPL ICATION HAS BEEN FILED TO DELAY RECOVERY PROCEEDINGS IN PURSUAN CE TO THE IMPUGNED DEMAND. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE C ASE FILE. THERE IS NO DISPUTE THAT A LEARNED CO-ORDINATE BENC H DISMISSED THE MAIN CASE FOR NON PROSECUTION. IT HAS COME ON RECORD THAT THE ORIGINAL ASSESSEE HAS EXPIRED ON 02.03.2015 AND HER LEGAL REPRESENTATIVE HAS FILED THE INSTANT RE-CALLING PET ITION WITHIN THE TIME PRESCRIBED OF FOUR YEARS U/S.254(2) OF THE ACT . WE FEEL THAT LARGER INTEREST OF JUSTICE WOULD BE MADE IN THESE F ACTS THAT THE ABOVE STATED ORDER DISMISSING THE APPEAL FOR NON PR OSECUTION IS RECALLED AND THE SAME IS HEARD ON MERITS. WE ORDER ACCORDINGLY. THE REGISTRY SHALL NOW FIX THE CASE FOR HEARING ON 04 TH FEBRUARY, 2016. NECESSARY NOTICE IN THIS REGARD SHALL BE ISS UED TO BOTH THE PARTIES. MA NO.56/AHD/2015 (MRS. RAMILABEN D. PATEL VS. ACIT ) A.Y. 2006-07 - 3 - 4. THIS MISCELLANEOUS APPLICATION 56/AHD/2015 IS AL LOWED. PRONOUNCED IN THE OPEN COURT ON THIS THE 16 TH DAY OF NOVEMBER, 2015. SD/- SD/- (PRAMOD KUMAR) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 16/11/2015 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )* + ,--. . /0 / DR, ITAT, AHMEDABAD 1 + 23 4 5 / GUARD FILE. BY ORDER / . // . /0