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of <h1>Order recalled and matter relisted for fresh hearing after counsel's serious illness and adjournment email</h1> <h3>Shri Alpesh Navinbhai Barot Versus Income Tax Officer, Ward-3 (3) (1), Ahmedabad</h3> Shri Alpesh Navinbhai Barot Versus Income Tax Officer, Ward-3 (3) (1), Ahmedabad - TMI The Miscellaneous Application challenges the ITAT order dated 22.07.2024 which had confirmed the order of the Ld. CIT(A) after noting that, despite several adjournments, 'none had appeared on behalf of the assessee to argue the matter.' The assessee alleged that its Authorized Representative suffered from chronic kidney disease and underwent a kidney transplant; an adjournment application was sent to the ITAT Bench official email on 30.06.2024. Contending a good case on merits and bona fide non-appearance due to ill-health, the assessee sought recall. On review of facts and the illness evidence, the Tribunal held that 'the matter is hereby recalled' and directed the Registry to list the matter for a 'fresh hearing in due course.' In consequence, the Miscellaneous Application of the assessee 'is allowed.' The order was pronounced in open court on 29/04/2025.
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