Shamjibhai G.Patel,, Ahmedabad vs Assessee
- CitationITA No. 590/AHD/2011)
Ratio decidendi
The rule this decision rests on
The Tribunal may recall an ex parte order where the assessee shows sufficient cause for its non-appearance at the hearing, and a sworn affidavit explaining that the notice was received by an illiterate person who failed to inform the assessee or its counsel of the hearing date constitutes such sufficient cause.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
IN THE INCOME TAX APPELLATE TRIBUNAL " A " BENCH, AHMEDABAD (BEFORE SHRI SHAILENDRA Kr. YADAV, J.M. & SHRI ANIL CHATURVEDI, A.M.)
M.A. No. 198 /AHD/2014(in ITA No. 590/AHD/2011) (Assessment Year: 2007-08)
M/s. Shamjibhai G. Patel V/S I.T.O., Ward-9(1), 10A, Saurashtra Patel Ahmedabad Colony Bapunagar, Ahmedabad
(Appellant) (Respondent)
Appellant by : Shri Tej Shah, A.R. Respondent by : Shri B.L. Yadav, Sr. D.R.
(आदे श)/ORDER
Date of hearing : 17-04-2015 Date of Pronouncement : 24-04-2015
PER SHRI ANIL CHATURVEDI,A.M.
1. By this MA, the Assessee has prayed for recalling of the ex-parte order of Tribunal ITA No.590/AHD/2011 order dated 03.03.2014.
2. Before us, a sworn affidavit of the Assessee has been filed wherein it has been stated that the person who received the notice was an illiterate person and did not inform the Assessee about the receipt of notice and therefore Assessee in turn could not inform the counsel about the date of hearing and therefore there was no representation from the side of Assessee. It was 2 M.A No 198/A/14 (in ITA No.590/A/2011) . A.Y. 2007-08 therefore prayed that the order passed on 03.03.2014 be recalled. Ld. D.R. did not seriously object to the prayer of ld. A.R.
3. We have heard the rival submissions. On considering the reasons given by Assessee for non appearance, we find that Assessee has been able to show sufficient cause for non-appearance on 13.01.2014 and therefore we recall the order dated 03.03.2014. The date of hearing is fixed for hearing on 15.06.2015. As the date of hearing is announced in the open court, the issuance of notice is dispensed with.
4. In the result, the M.A. filed by the Assessee is allowed.
Order pronounced in Open Court on 24 - 04 - 2015.
Sd/- Sd/- (SHAILENDRA Kr. YADAV) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad. TRUE COPY Rajesh
Copy of the Order forwarded to:- 1. The Appellant. 2. The Respondent. 3. The CIT (Appeals) - 4. The CIT concerned. 5. The DR., ITAT, Ahmedabad. 6. Guard File. By ORDER
Deputy/Asstt.Registrar ITAT,Ahmedabad
This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.
Research this judgment with Miss Lucy
Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.
Try Miss Lucy free