Mr. Anees Firoz Sarkar, Surat V. The ACIT, Circle 2, Surat

MA 117/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0728 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 24-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL SRDR
• Assessee Lawyers: M K PATEL

Judgement Text

, , , , C, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH . .. . . .. . , !' !' !' !', , , , #$ %&'( #$ %&'( #$ %&'( #$ %&'(, , , , )* + ) ' )* + ) ' )* + ) ' )* + ) ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) MA NO.117/AHD/2013 IN IT(SS)A.NO.34/AHD/2009 [BLOCK PERIOD 1.4.1990 TO 27.4.2000] MR.ANEES FIROZ SARKAR 3/2940-48, CHALAMWAD RUSTAMPURA, SURAT. PAN : ADAPS 6444 H. /VS. THE ACIT CIR.2, SURAT. MA NO.118/AHD/2013 IN IT(SS)A NO.35/AHD/2009 [BLOCK PERIOD 01-04-1990 TO 27-04-2000] MR.IQBAL FIROZ SARKAR 3/2940-48, CHALAMWAD RUSTAMPURA, SURAT. PAN : ADAPS 6453 J. /VS. THE ACIT CIR.2, SURAT. ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) 1& 2 3 )/ ASSESSEE BY : SHRI M.K. PATEL + 2 3 )/ REVENUE BY : SHRI P.L. KUREEL, SR.DR 5 2 &(*/ DATE OF HEARING : 16 TH AUGUST, 2013 678 2 &(*/ DATE OF PRONOUNCEMENT : 16/08/2013 )9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT : THESE MISC. APPLICATIONS FILED BY THE ASSESSEES FOR THE BLOCK PERIOD 1.4.90 TO 27.4.2000 ARE MA NO.117 AND 118/AHD/2013 -2- DIRECTED AGAINST THE ORDER OF THE TRIBUNAL PASSED I N IT(SSA)NO.34 AND 35/AHD/2009 ORDER DATED 1.6.2012. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE TRIBUNAL HAS DISMISSED THE APPEALS OF THE ASSESSEES IN LIMINE ON THE GROUND THAT NOBODY ATTENDED THE PROCEEDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING FIXED ON 16.5.2012. HE SUBMITTED THAT THE ASSESSEES HAVE SENT APPLICATION FOR ADJOURNMENT PER FAX TWO DAYS EARLIE R I.E. ON 14.5.2012, AND ALSO SENT APPLICATION IN ORIGINAL PER SPEED POS T. IN THESE FACTS, HE SUBMITTED THAT NON-APPEARANCE ON THE DATE OF HEARIN G WAS FOR SUFFICIENT CAUSES ON THE PART OF THE ASSESSEES. TH E LEARNED DR COULD NOT CONTROVERT TO THE SUBMISSIONS OF THE LEARNED CO UNSEL OF THE ASSESSEES. 3. IN THESE FACTS OF THE CASE, WE ARE OF THE VIEW T HAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE IN THESE APPEAL S ON THE DATE OF HEARING BEFORE THE TRIBUNAL ON 16.5.2012. ACCORDIN GLY, EX PARTE ORDER OF THE TRIBUNAL IN IT(SS)A.NO.34 AND 35/AHD/2 009 DATED 1.6.2012 DISMISSING THE APPEALS OF THE ASSESSEES IN LIMINE IS RECALLED. THE DATE OF HEARING OF THESE APPEALS IS FIXED FOR 2 1 ST OCTOBER, 2013 AND THE DATE OF HEARING IS ANNOUNCED IN THE OPEN CO URT, AND THEREFORE, THERE IS NO NEED FOR SEPARATE SERVICES OF NOTICES O N THE PARTIES. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, BOTH THE MAS. PREFERRED BY THE AS SESSEES ARE ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONED HEREINABOVE. SD/- SD/- ( %&'( %&'( %&'( %&'( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD