Dr. Surendra D Patel, Anand V. The Asstt. Commissioner of Income Tax,

MA 103/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4602 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 01-04-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M C
• Assessee Lawyers: M J SHAH

Judgement Text

IN THE INCOME TAX APPELLLATE TRIBUNAL AHMEDABAD BENCHES D, AHM EDABAD BEFORE S/SHRI N.S.SAINI, A.M, & SHRI MAHAVIR SINGH, J.M. M.A.NO.103/AHD/2009 (ARISING OUT ITA NO.3754/AHD/2004 ASST.YEAR.1992-93 DATE OF HEARING: 9.4.10 DRAFED:9..4..10 DR. SURENDRA D PATEL, BARDANWALA COMPLEX, ANAND PAN NO.AEQPP0548C VS. ACIT, ANAND, CIRCLE ANAND (APPELLANT) (RESPONDENT) (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) APPELLANT BY : SHR I M.J. SHAH, AR RESPONDENT BY: SH RI M.C. PANDIT, SR-DR ORDER PER MAHAVIR SINGH, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION (MA), THE ASSESSEE HAS REQUESTED FOR RE-CALLING OF THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.3754/AHD/2004 DATED 22-08-2008, DISMISSING THE APPEAL OF THE ASS ESSEE FOR NON-PROSECUTION. 2. BEFORE US LD. COUNSEL FOR THE ASSESSEE, SHRI M.J . SHAH STATED THAT THE ORDER IN ITA NO.3754/AHD/2004 FOR ASSESSMENT YEAR 1992-93 IN THE CASE OF DR. SURENDRA D PATEL WAS RECEIVED ON 03-09-2008 AND IT BEING TWO PAGE O RDER AND BY MISTAKE THE SECOND PAGE, IN THE COPY GIVEN TO TH E ASSESSEE, PERTAINING TO SOME M/S. SIDHDHI CONSTRUCTION V. ITO WARD 9(1) AHMEDABA D FOR ASSESSMENT YEAR 1995-96 IN ITA NO.3838/AHD/2004. ACCORDING TO HIM, THIS DETAIL CAN BE SEEN AT THE TOP OF THE PAGE-2 OF THE ORDER ANNEXED HEREW ITH MARKED ANNEXURE-A. THE ASSESSEE HUMBLY PRAYED THAT THIS MATTER WAS DISMISS ED FOR DEFAULT FOR NON APPEARANCE. WE FIND THAT THE MA IS ALLOWABLE AS THE MATTER IS DISMISSED ON THE BASIS OF NON-PROSECUTION AND NOW THE ASSESSEE BEFOR E US UNDERTOOK TO REPRESENT 2 CASE AS AND WHEN THE DATE WILL BE FIXED. ACCORDING LY, WE RECALL THE ORDER OF THE TRIBUNAL AND REGISTRY IS DIRECTED TO FIX THE APPEAL IN REGULAR COURSE. ACCORDINGLY, ASSESSEES MA IS ALLOWED. 3. IN THE RESULT, ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 09/04/2010. SD/- SD/- ( N.S.SAINI ) ( MAHAVIR SINGH ) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AHMEDABAD. DATE : 09/04/2010 DKP* COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A)-II, BARODA 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE (IN DUPLICATE) BY ORDER, /TRUE COPY/ DR / AR, ITAT, AHMEDABAD