ITAT restores appeal dismissed for want of prosecution despite 678 delays as same was due to Income Tax Practitioner’s Failure

Smt. Manjulaben C. Tomar Vs ITO (ITAT Ahmedabad) The present application filed by the assessee seeks restoration of the appeal filed by the assessee in ITA No.956/Ahd/2012, pertaining to A.Y 2006-07 which was dismissed for want of prosecution vide order dated 27.03.2017. We have noted that the said appeal was disposed off without dealing with the merits of the case and only for the reason that the assessee was not serious in pursuing the appeal which, it mentioned, was evident by the fact that it did not appear on various dates fixed for hearing. Rule 24 of the Income Tax Appellate Tribunal Ru...