Shri Ailesh Narendra Shah L/h of late Madhuben Narendrakumar Shah, Ahmedabad V. The Income Tax Officer, Ward-2(2), Baroda

MA 67/AHD/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3945 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 14-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Assessee Lawyers: ANIL N SHAH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: S H RI PRAMOD KUMAR , ACCOUNTANT MEMBER AND SHR I S. S. GODARA , JUDICIAL MEMBER SMT. MADHUBEN NARENDRAKUMAR SHAH (NOW DEAD), BORODA THROUGH LEGAL HEIR OF THE APPELLANT PAN: AFSPS8605Q) (APPELLANT) VS THE ITO, WD. 2(2), BARODA (RESPONDENT) REVENUE BY : S H RI DINE SH SINGH , SR. D . R. ASSESSEE BY: S H RI ANIL N. SHAH , A.R. DATE OF HEARING : 04 - 03 - 2 016 DATE OF PRONOUNCEMENT : 07 - 03 - 2 016 / ORDER P ER : S. S. GODAR A , JUDICIAL MEMBER : - THE LEGAL REPRESENTATIVE OF THE DECEASED ASSESSEE HAS FILED THE INSTANT APPLICATION SEEKING TO RECALL THE TRIBUNAL S ORDER DATED 13 - 08 - 2015 DISMISSING THE MAIN APPEAL FOR NON - PROSECUTION. M.A. NO. 67/AHD/2015 (IN I T A NO . 1355 / A HD/20 12 ) A SSESSMENT YEAR 200 7 - 08 MA NO.67 /AHD/20 15 (IN ITA 1355/AHD/2012) A.Y. 20 07 - 08 PAGE NO MADHUBEN NARENDRAKUMAR SHAH VS. ITO 2 2. LD. AUTHORIZED REPRESENTATIVE APPEARING AT APP LICANT S BEHEST SUBMITS THAT THE ASSESSEE SMT. MADHUBEN NARENDRAKR. SHAH EXPIRED DURING THE PENDENCY OF INSTANT APPEAL ON 20 - 07 - 2013. HE INVITES OUR ATTENTION TO THE REGISTERED NOTICE RECEIVED BACK UN - S ERVED . IT IS SUBMITTED THAT ASSESSEE S NON - APPEARANCE ON THE SCHEDULE DATE OF HEARING I.E. 10 - 08 - 2015 WAS NOT EITHER INTENTIONAL OR DELIBERATE . THE APPLICANT SUBMITS THAT IT WOULD BE IN THE LARGE INTEREST OF JUSTICE IN CASE THE APPEAL IS RESORTED BACK TO ITS ORIGINAL NO. AND HEARD ON MERITS IN THESE FACTS A ND CIRCUMSTANCES. THE REVENUE IS UNABLE TO REBUT THE FACT OF ASSESSEE HAVING EXPIRED DURING PENDENCY OF THE INSTANT APPEAL. 3. WE HAVE HEARD BOTH THE PARTIES. IT HAS COME ON RECORD THAT THE ASSESSEE HAS EXPIRED IN THE YEAR 2013 AND THIS HAS MADE THE PO STAL AUTHORITY TO RETURN THE RPAD NOTICE TO BE SENT BACK TO THE REGISTRY. WE FIND THE SAME TO BE A MOST REASONABLE CAUSE FOR DECEASED ASSESSEE S NON - APPEARANCE. WE ACCORDINGLY RECALL ORDER DATED 13 - 08 - 2015 DISMISSING THE APPEAL FOR NON - PROSECUTION. THE CASE SHALL NOW COME ON 27 - 04 - 2016. THIS DATE OF HEARING STANDS NOTED BY BOTH THE LD. REPRESEN T AT IVE S . THE REGISTRY SHALL NOT SEND A SEPARATE NOTICE TO THE PARTIES. THIS MA NO.67 IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 07 - 03 - 201 6 SD/ - SD/ - ( PRAMOD KUMAR ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 0 7 /03 /2016 AK MA NO.67 /AHD/20 15 (IN ITA 1355/AHD/2012) A.Y. 20 07 - 08 PAGE NO MADHUBEN NARENDRAKUMAR SHAH VS. ITO 3 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,