Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 839 - ITAT SURATSeeking to recall the order of this Tribunal - assessee appeal dismissed in limine for want of non-prosecution - as submitted assessee has communicated to the particular advocate which was not finally appointed by him and then after he approached another advocate to plead his case before the Tribunal. also assessee did not receive the notice of hearing from the Tribunal and therefore the assessee was not aware that appeal was fixed for hearing on a particular day before the Tribunal - assessee is an agriculturist and does not know about the Income Tax Act and does not know the importance of proceeding before the Tribunal HELD THAT:- We note that because of communication gap between assessee and his advocate, as the assessee was in the process to appoint new advocate to plead his case, so the assessee’s matter was not argued. We also note that a few occasions, the assessee took adjournment, hence it is not a case that assessee is gross negligent on his part. We agree with the contention of the Ld. Counsel that there was a reasonable cause for assessee’s failure to appear before the ITAT. We note that substantial justice should not be denied on account of technicality, therefore considering the facts of the assessee’s case, we recall the order of the Tribunal dated 20.09.2022 for fresh hearing.
|