Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 1416 - AT - Income TaxEx-parte - no notice of hearing was received by assessee - Assessee prevented by sufficient cause from non-appearance as they have not received notice - due date for filing the return of income in the case under section 139(4) was 31.03.2014 as against 31.03.2013 mentioned in the order of Tribunal - HELD THAT:- The Tribunal [2019 (1) TMI 875 - ITAT PUNE] had decided the present appeals following the case of Humayun Suleman Merchant Vs. CCIT [2016 (9) TMI 70 - BOMBAY HIGH COURT]. The appeals of applicants were decided ex-parte in view of the issue being decided by the Hon’ble Bombay High Court (supra) - find merit in the plea of applicants and the order of Tribunal is recalled for regular hearing. The Registry is directed to fix the appeals in regular course and issue notice to both the parties. The Miscellaneous Applications filed by the applicants are thus, allowed.
|