Smt. Premilaben Rajendrabhai Patel, Ahmedabad V. The Income Tax Officer, Ward-14(2), Ahmedabad

MA 81/AHD/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7002 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 12-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T SHANKAR SR
• Assessee Lawyers: VISHAL PATEL
• Keywords: Reasonable cause

Judgement Text

- , - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER MISC. APPLICATION NO.81/AHD/2018 IN ./ ITA NO.3545/AHD/2015 / ASSTT. YEAR: 2008-2009 MRS.PREMILABEN RAJENDRABHAI PATEL 305, NAVNIDHI APARTMENT OPP: UNION BANK, NARODA AHMEDABAD. VS. ITO, WARD-14(2) AHMEDABAD. ( APPLICANT ) (RESPONDENT) ASSESSEE BY : SHRI VISHAL PATEL, AR REVENUE BY : SHRI T. SHANKAR, SR. ! '#$ % &' / DATE OF HEARING : 03/08/2018 ()* % &' / DATE OF PRONOUNCEMENT: /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 24 .2.2016 PASSED IN ITA NO.3545/AHD/2015. 2. IT IS PLEADED IN THE APPLICATION THAT ASSESSEE, LATE MRS.PREMILABEN RAJENDRABHAI PATEL EXPIRED AND HER H USBAND SHRI RAJENDRABHAI S. PATEL HAS TAKEN RESPONSIBILITY TO R EPRESENT HER CASE. IT IS PLEADED THAT NO NOTICE OF HEARING WAS SERVED UPON THE ASSESSEE AT THE ADDRESS MENTIONED IN THE APPEAL ME MO. IT IS ONLY WHEN SHRI R.S.PATEL APPROACHED THE TRIBUNAL TO INTIMATE ABOUT THE DEATH OF THE ASSESSEE, HE CAME TO KNOW AB OUT THE PASSING OF IMPUGNED ORDER. SHRI RAMESHBHAI SHAMBBH AI PATEL, MA NO.81/AHD/2018 2 HUSBAND OF THE ASSESSEE FILED AN AFFIDAVIT WHEREIN HE HAS DEPOSED ABOUT THE FACTS OF DEATH OF ASSESSEE, SMT. PREMILAB EN R. PATEL AND ABOUT THE NON-RECEIPT OF NOTICE FOR HEARING OF THE CASE. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE TH ERE IS REASONABLE CAUSE FOR NOT ATTENDING THE HEARING, THE IMPUGNED ORDER DESERVES TO BE RECALLED AND FRESH OPPORTUNITY BE GIVEN TO THE ASSESSEE TO DEFEND ITS CASE. 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 24.2.2016 IS HEREBY RECALLED AND RESTORED THE ASSESEES APPEAL TO ITS ORIGINAL NUMBER. REGIS TRY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 18 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