The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) in Paresh Nanubhai Shiroya vs. ITO, granted relief to the assessee by withdrawing the Ex-Parte order issued by the Tribunal by considering that the assessees’ tax consultant failed to appear before the Tribunal as he was busy with the works relating to newly implemented indirect tax law, i.e., Goods and Services Tax ( GST ).
In a Miscellaneous Application filed, the assessee had pleaded before the Tribunal for recalling the Ex-Parte order. The Authorised Representative (A.R.) of the appellant argued that the appellant, as well as his tax consultant, were extremely pre-occupied with the GST work of transition and registration of the dealers. He further submitted that the applicant had faced enormous difficulties in complying with the new enactment due to it sheer complexities, ambiguity as well as many technological glitches. The A.R. prayed for recalling the order and for fixing a date for a fresh hearing of the appeal so that it could be disposed on merits.
The Bench comprising of Judicial Member Madhumita Roy & Accountant Member Waseem Ahmed found that there were sufficient reasons for the absence of the appellant. Recalling the Ex-Parte order, the Tribunal set a fresh date for hearing the matter.
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