Shri Ashwinbhai B.Pokiya, Surat V. The ACIT.,Range-9, Surat

MA 118/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5088 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-11-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 14-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K DHANISTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI BHAVNESH SAINI, JM AND N. S. SAINI, AM ) M. A. NO.118/AHD/2010 (IN ITA NO. 614/AHD/2008 A. Y. 2004-05) ASHWINBHAI B. POKIYA, C/ L. LAKHANI HOUSE, B/H. J. K. TOWERS, RING ROAD, SURAT VS THE A. C. I. T., CIRCLE-9, AAYAKAR BHAVAN, MAJURA GATE, SURAT PA NO. ACKPP 5049 C (APPLICANT) (RESPONDENT) APPLICANT BY NONE RESPONDENT BY SHRI R. K. DHANISTA, SR. DR O R D E R PER BHAVNESH SAINI, JM: THE ASSESSEE FILED THIS MISC. APPLICATION SEEKING RECALL OF THE EARLIER ORDER OF THE TRIBUNAL DATED 12 TH MARCH, 2010. NONE APPEARED ON BEHALF OF THE ASSESSE E DESPITE SERVICE OF NOTICE. A/D CARD DULY SERVED UPON THE ASSESSEE IS A VAILABLE ON RECORD. THE RECORD REVEALS THAT THE ADJOURNMENT REQUEST OF THE ASSESSEE WAS REJECTED CONSIDERING THE HISTORY OF THE ASSESSEE. G RANTING OR REJECTION OF ADJOURNMENT IS A JUDICIAL ORDER WHICH CANNOT BE REV IEWED IN THE MISC. APPLICATION. THE TRIBUNAL HAS NO POWER TO REVIEW TH EIR EARLIER ORDERS. WE ARE FORTIFIED IN OUR VIEW BY THE JUDGMENTS OF HONB LE CALCUTTA HIGH COURT IN THE CASE OF ANAMIKA BUILDERS 251 ITR 585, ANDHRA PRADESH HIGH COURT IN THE CASE OF IDEAL ENGINEERING 251 ITR 743 AND THE DECISION OF THE HONBLE DELHI HIGH COURT IN THE CASE OF J. N. S AHANI 257 ITR 16. WE ACCORDINGLY, DO NOT FIND ANY MISTAKE APPARENT ON RE CORD. THE MISC. APPLICATION IS ACCORDINGLY DISMISSED. MA NO.118/AHD/2010 (IN ITA NO.614/AHD/2008 ASHWINBHAI B. POKIYA VS ACIT COR-9, SURAT 2 3. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE IS DISMISSED. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT ON 12-11-2010 SD/- SD/- (N. S. SAINI) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 12-11-2010 LAKSHMIKANT/- 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 D Y. REGISTRAR, ITAT, AHMEDABAD