Income Tax Appellate Tribunal - Indore
Smt. Asha Parwani, Bhopal vs The Ito 3(1), Bhopal on 16 January, 2018
आयकर अपील
य अ धकरण, इ दौर यायपीठ, इ दौर
IN THE INCOME TAX APPELLATE TRIBUNAL
INDORE BENCH, INDORE
BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER
AND
SHRI MANISH BORAD, ACCOUNTANT MEMBER
MA No.132/Ind/2016
(Arising out of ITA No.174/Ind/2014)
Assessment Year: 2008-09
Asha Parwani W/o Harish ITO-3(1)
Parwani, बनाम/ Bhopal
K-6, Indraprasth, Lalghati,
Vs.
Bhopal
(Appellant) (Revenue )
P.A. No.AGTPP8970F
Appellant by Shri Gagan Tiwari Adv.
Respondent by Shri K.G. Goyal Sr. DR
Date of Hearing: 12.01.2018
Date of Pronouncement: 16.01.2018
आदे श / O R D E R
PER KUL BHARAT, J.M:
This Misc. Application by the assessee is seeking recalling of the order of Tribunal dated 21.12.2015 in ITA No.174/Ind/2014 for assessment year 2008-09. The Ld. counsel for the assessee reiterated the submission as made in the Misc. Application, the submissions of the assessee as under:
Asha Parwani "3. It is submitted that upto the first appellant authority the case was handled by some other counsel. Therefore the present counsel has requested for adjournment of case as the file and relevant documents pertaining to the case were with old counsel and the file was just received by the present counsel and many other important papers like bank statements were yet to be collected from the appellant. An application mentioning the above request was filed before your honor on 18.12.2015. Copy of application for adjournment is enclosed for ready reference.
4. As the field and other relevant documents were with old counsel and therefore the new counsel could not attend the hearing fixing on 21.12.2015 and therefore, they were prevented by sufficient cause to attend the hearing on the date fixed on 21.12.2015. Application for adjournment was duly filed well before the date of hearing on 18.12.2015.
The appellant is very much interested to pursue the appeals as huge tax is involved in the appeals, which is beyond the capacity for payments of the appellant.
It is prayed, that the absence on the date of the hearing was for reasons beyond control of the appellant and that this fact be kindly taken into consideration. It is most humbly requested that the order passed on 21.12.2015 be kindly set aside and appeal no.174/In/2014 kindly be re-fixed for hearing on any dated convenient to the Hon'ble Bench."
2. Ld. DR opposed the submissions of the assessee.
3. We have heard the rival submission and perused the material on record. After considering the submissions made by the applicant, we are of the view that applicant was prevented by sufficient cause for not appearing before the Tribunal. Hence the order date 21.12.2015 in ITA No.174/In/2014 is hereby recalled. The Registry is directed to fix the hearing of appeal in ITA No.174/Ind/2014 in due course.
2Asha Parwani
4. In the result, Misc. Application filed by the assessee stands allowed.
Order was pronounced in the open court on 16 .01.2018.
Sd/- Sd/-
(MANISH BORAD) (KUL BHARAT)
ACCOUNTANT MEMBER JUDICIALMEMBER
Indore; दनांक Dated : 16/ 01/2018
ctàxÄ? P.S/. न.स.
Copy to: Assessee/AO/Pr. CIT/ CIT (A)/ITAT (DR)/Guard file.
By order Private Secretary/DDO, Indore 3