Shri Iqbal Ahmed Husainbhai, Surat V. The ACIT.,Cent.Circle-4, Surat

ITSSA 199/AHD/2012

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 1858 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 14 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 05-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 04-04-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 22-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (BEFORE SHRI G. C. GUPTA, VP AND A. MOHAN ALANKAMON Y, AM) M.A. NO.199/AHD/2012 (IN ITA NO.2737/AHD/2011 FOR AY: NA) THE CIT-III, BARODA, 2 ND FLOOR, AAYAKAR BHAVAN, RACE COURSE CIRCLE, BARODA VS SALYA MEDICAL INSTITUTE, AT & PO: SIMALIYA, DIST. BHARUCH 392 001 P. A. NO. AAFTS 9861 C (APPLICANT) (RESPONDENT) APPLICANT BY SHRI RAHUL KUMAR, SR. DR RESPONDENT BY NONE DATE OF HEARING: 04-01-2013 DATE OF PRONOUNCEMENT: 04-01-2013 O R D E R PER A. MOHAN ALANKAMONY: THIS MISC. APPLICATION IS FILED BY THE REVENUE REQUESTING FOR EXTENSION OF TI ME GRANTED TO THE LEARNED CIT-III, BARODA OF SIXTY DAYS FOR PASSING A PPROPRIATE ORDER AS PER MERITS AND LAW AFTER HEARING THE CASE AFRESH AF FORDING SUFFICIENT OPPORTUNITY TO THE ASSESSEE VIDE THE ORDER OF THE T RIBUNAL DATED 08-05-2012 PASSED IN ITA NO. 2737/AHD/201. 2. THE REVENUE IN THIS MISC. APPLICATION HAS SUBMIT TED AS UNDER: ..AS PER GENERAL PROCEDURE FOLLOWED BY THIS OFFIC E, THE ORDERS OF THE ITAT ARE RECEIVED BY THE ACIT (HQ) AND THEN PROCESSED WITH REGARD TO FURTHER APPEAL PROSPECTS OF THE DEPA RTMENT, IF ANY. THE PRESENT CASE IS RELATED TO GRANTING OF APP ROVAL U/S 80 G (5) OF THE IT ACT AND THE MATTER RELEVANT TO SUCH APPROVAL IS M. A. NO.199/AHD/2012 (IN ITA NO.2737/AHD/2011) CIT-III, BARODA VS SALYA MEDICAL INSTITUTE 2 PROCESSED BY THE ITO (TECH./HQ). THE ACIT (HQ) PROC EEDED ON LEAVE FOR 51 DAYS COMMENCING FROM 21 ST AUGUST, 2012 AD RESUMED HERE DUTIES ONLY ON 11 TH OCTOBER, 2012. DURING THIS PERIOD, THE CHARGE OF HEAD QUARTER WAS HANDED OVER AS AN ADDITIONAL CHARGE FIRSTLY TO THE ACIT, BHARUCH CIRC LE, WHICH IS A HEAVY CHARGE BESIDES BEING STATIONED OUTSIDE BARODA . SUBSEQUENTLY, FOR THE REMAINING PERIOD, THE CHARGE WAS HELD BY THE ACIT CIRCLE-5, WHO BEING POSTED ON TRANSFER, JO INED THE OFFICE AND IMMEDIATELY AFTER JOINING, PROCEEDED ON A LONG LEAVE DUE TO DEATH OF HIS FATHER. IT WOULD THEREFORE BE A PPRECIATED THAT THE MATTER REMAINED FROM BEING DECIDED AFRESH AS PE R ITATS DIRECTIONS AND WITHIN THE TIME SPECIFIED DUE TO CIR CUMSTANCES EXPLAINED. 5. UNDER THE CIRCUMSTANCES, WITH REGARD TO THE FACT S STATED IN THE PRECEDING PARA, THIS APPLICATION IS FILED FO R SEEKING FURTHER TIME OF 30 DAYS IN EXTENSION TO THE DEADLINE OF SIX TY DAYS IN ORDER TO GIVE EFFECT TO THE IMPUGNED DECISION OF TH E ITAT, I.E. THE DEADLINE OF SIXTY DAYS MAY KINDLY BE EXTENDED T O 90 DAYS FROM THE DATE OF RECEIPT OF THE ORDER. 3. AFTER HEARING BOTH THE SIDES, WE ARE OF THE CONS IDERED VIEW THAT IN THE INTEREST OF JUSTICE EXTENSION OF TIME SOUGHT BY THE REVENUE DESERVES TO BE GRANTED CONSIDERING THE FACTS AND CI RCUMSTANCES OF THE CASE. THEREFORE, THE FOLLOWING SENTENCE IN PARA 4 OF THE ORDER OF THE TRIBUNAL DATED 08-05-2012 IN ITA NO.2737/AHD/20 11 VIZ. ACCORDINGLY, WE HEREBY REMIT BACK THE MATTER TO THE FILE O THE LEARNED CIT WITH DIRECTION TO HEAR THE CASE AFRESH AFFORDING SUFFICIENT OPPORTUNITY TO THE ASSESSEE AND PASS APP ROPRIATE ORDER AS PER MERITS AND LAW WITHIN A PERIOD OF SIXT Y DAYS FROM THE DATE OF RECEIPT OF THIS ORDER SHALL BE READ AS UNDER: ACCORDINGLY, WE HEREBY REMIT BACK THE MATTER TO THE FILE O THE LEARNED CIT WITH DIRECTION TO HEAR THE CASE AFR ESH AFFORDING SUFFICIENT OPPORTUNITY TO THE ASSESSEE AN D PASS M. A. NO.199/AHD/2012 (IN ITA NO.2737/AHD/2011) CIT-III, BARODA VS SALYA MEDICAL INSTITUTE 3 APPROPRIATE ORDER AS PER MERITS AND LAW WITHIN A PE RIOD OF NINETY DAYS FROM THE DATE OF RECEIPT OF THIS ORDER 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 04-01-2013 SD/- SD/- (G. C. GUPTA) VICE PRESIDENT (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA DEKA/ DEKA/ DEKA/ DEKA/ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, AHMEDABAD 1. DATE OF DICTATION: 04-01-2013 (DIRECT ON COMPU TER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: -01 -2013/ OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR.P.S ./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: