Shahrukhkhan Sharfarazkhan Pathan, Ahmedabad V. The Income Tax Officer, Ward-3(3)(5), Ahmedabad

MA 69/AHD/2023

AI Insights

This case involves a Miscellaneous Application filed by the assessee, Shahrukhkhan Sharfarazkhan Pathan, against an order passed ex-parte by the Income Tax Appellate Tribunal on 24.02.2023. The application was necessitated due to the absence of the assessee's representative, CA Prakash D. Shah, who was unwell and failed to request an adjournment. The Departmental Representative opposed the application, citing the assessee's previous non-appearances. However, the Tribunal found that the absence was due to the representative's health issues and not the assessee's fault, leading to the decision to recall the earlier order and reschedule the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129878 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-10-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 21-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SAMMIT L JAIN

Judgement Text

M.A. No.69/Ahd/2023 Assessment Year: 2011-12 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER M.A. No.69/Ahd/2023 (In ITA No.436/Ahd/2022) Assessment Year: 2011-12 Shahrukhkhan Sharfarazkhan Pathan, 10-11, Amir Park, Opp. Samir Bihar Society, Sarkhej Road, Juhapura, Ahmedabad. [PAN – BDLPP 5774 M] Vs. Income Tax Officer, Ward – 3(3)(5), Ahmedabad. (Appellant) (Respondent) Assessee by Shri Sammit L Jain, AR Revenue by Ms. Saumya Pandey Jain, Sr. DR Da te o f He a r in g 13.10.2023 Da te o f P ro n o u n ce m e n t 13.10.2023 O R D E R This Miscellaneous Application is filed by the assessee in respect of order dated 24.02.2023 passed by the Tribunal. 2. The Ld. AR submitted that the order dated 24.02.2023 was passed ex- parte as the assessee was not able to represent his case on the date of hearing on 14.02.2023. The Ld. AR submitted that the Authorised Representative of the assessee CA Prakash D. Shah was not well since January, 2023 and the CA Prakash D. Shah forgot to take adjournment on the appointed date. Therefore, the Ld. AR submitted that the order dated 24.02.2023 be recalled and the appeal be heard after giving opportunity of hearing to the assessee. 3. The Ld. DR opposed the Miscellaneous Application stating that the assessee has not appeared before the Assessing Officer as well as before the CIT(A) and also not appeared on 14.02.2023. 4. Heard both the parties and perused all the relevant material available on record. It is pertinent to note that due to health of assessee’s Representative, there was no representation on the date of hearing. There was no fault on part of the assessee, therefore, in the interest of justice, the order dated 24.02.2023 is M.A. No.69/Ahd/2023 Assessment Year: 2011-12 Page 2 of 2 recalled and the appeal is restored for fresh hearing on 22.11.2023. The Registry is directed to place the appeal being ITA No.436/Ahd/2022 for A.Y. 2011-12 be listed for hearing on 22.11.2023. Both the parties noted the date in open court, therefore, there is no need for fresh notice. It is further directed to the assessee that the matter should be proceeded on the date of hearing and non- representation will not be allowed further. The Miscellaneous Application filed by the assessee is allowed. 5. In result, Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on this 13 th October, 2023. Sd/- (SUCHITRA KAMBLE) Judicial Member Ahmedabad, the 13 th October, 2023 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad