Shri Padambhai Babulal Jain, Surat V. The ACIT.,Circle-2, Surat

MA 100/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7456 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 17-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

-1- IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'B' BEFORE SHRI D K TYAGI - JM AND SHRI A MOHAN ALANKAMONY - AM M A NO.100/AHD/2011 [ARISING OUT OF ITA NO.3261/AHD/2009] (ASSESSMENT YEAR:-2006-07) PADAMKUMAR BABULAL JAIN S-1, SHANKHESHWAR COMPLEX, OPP. RAYMOND SHOW ROOM, KAILASHNAGAR, SAGRAMPURA, SURAT-395002 V/S THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-2, SURAT PAN: AASPJ 2941 D [APPLICANT] [ORIGINAL APPELLANT] [RESPONDENT] [ORIGINAL RESPONDENT] ASSESSEE BY :- NONE [WRITTEN SUBMISSIONS] REVENUE BY:- SHRI VINOD TANWANI, SR. DR DATE OF HEARING:- 13-01-2012 DATE OF PRONOUNCEMENT:- 13-01-2012 O R D E R PER D K TYAGI (JM) :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER D ATED 26-06-2011 PASSED BY THE TRIBUNAL IN I.T.A.NO.3261/AHD/2009 FO R ASSESSMENT YEAR 2006-07. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SUBMITTED AS UNDER:- 1. THE ORDER DATED 26-05-2011 WAS PASSED BY HONB LE ITAT BENCH-B AND WAS RECEIVED ON 13-06-2011 WHEREIN THE APPEAL W AS DISMISSED ON THE GROUND THAT NOBODY APPEARED ON BEHALF OF THE AS SESSEE AND, THEREFORE, THE ASSESSEE IS NOT VERY SERIOUS IN PURS ING THE APPEAL. 2. THE APPELLANT URGES THAT HE HAD FILED THE WRITT EN SUBMISSIONS ON 16- 05-2011 AND, THEREFORE, THE APPEAL OUGHT TO BE DECI DED TAKING INTO ACCOUNT THE WRITTEN SUBMISSIONS. THE APPELLANT FURTHER URGE S THAT, IN SMALL MATTERS, NORMALLY, WRITTEN SUBMISSIONS ARE FILED BY THE OUTS IDE REPRESENTATIVES. SINCE THE WRITTEN SUBMISSION WAS FILED, IT SHOULD N OT BE ASSUMED AS THE 2 ASSESSEE WAS NOT PURSUING THE MATTER. THE APPELLANT , THEREFORE, URGES THAT THE APPEAL MAY PLEASE BE RESTORED. 2 THE ASSESSEE ACCORDINGLY PRAYED THAT THE BONA FID E OF THE ASSESSEE NOT BEING IN DOUBT, THIS MATTER MAY BE RES TORED. 3 AFTER HEARING THE LEARNED DR AND CONSIDERING THE FACTS OF THE CASE, WE FIND THAT NOBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL, BUT THE FACT IS THAT THE ASSESSEE HAS FILED WRITTEN SUBMISSIONS AND REQUESTED THAT WHILE DECIDING THE APPEAL, WRITTEN SUBMISSIONS SHOULD BE CONSIDERED. S INCE THE SAME WERE NOT CONSIDERED BY THE TRIBUNAL, THERE IS A MIS TAKE APPARENT ON RECORD. THEREFORE, THE ORDER IS REQUIRED TO BE RECA LLED TO DECIDE THE APPEAL OF THE ASSESSEE BY TAKING INTO CONSIDERATION THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE. IN VIEW OF THE A BOVE, WE RECALL THE ORDER DATED 26-05-2011 PASSED BY THE ITAT IN I.T.A.NO.3261/AHD/2009 AND DIRECT THE REGISTRY TO F IX THE APPEAL FOR HEARING ON 24-04-2012. 4 IN THE RESULT, THE MISCELLANEOUS APPLICATION IS A LLOWED. ORDER PRONOUNCED IN THE COURT TODAY ON 13-01-2012 SD/- SD/- (A MOHAN ALANKAMONY) ACCOUNTANT MEMBER (D K TYAGI) JUDICIAL MEMBER DATE : 13-01-2012 COPY OF THE ORDER FORWARDED TO: 1. PADAMKUMAR BABULAL JAIN S-1, SHANKHESHWAR COMPLE X, OPP. RAYMOND SHOW ROOM, KAILASHNAGAR, SAGRAMPURA, SURAT-395002 2. THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-2, SURAT 3 3. CIT CONCERNED 4. CIT(A)-II, SURAT 5. DR, ITAT, AHMEDABAD BENCH-B, AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT, AHMEDABAD