Suresh Nagosa Ladwa, Davangere V. ITO, Davangere

MA 120/BANG/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4398 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-02-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 24-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V S SREELEKHA
• Assessee Lawyers: J D KALPAVRIKSHA

Judgement Text

PAGE 1 OF 2 M.P.N0.120/BANG/2009 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH A BEFORE SHRI K P T THANGAL, VICE PRESIDENT AND SHRI A MOHAN ALANKAMONY, A.M. M.P.NO.120/BANG/2009 (IN ITA NO.505/BANG/09) (ASST. YEAR 2002-03) SHRI SURESH NAGOSA LADWA, LADWA STREET, PO HARIHAR, DIST. DAVANGERE. - APPELLANT/PETITIONER VS THE INCOME TAX OFFICER, WARD-3, BANGALORE. - RESPONDENT APPELLANT/PETITIONER BY : SHRI J D KALPAVRIKSHA RESPONDENT BY : SMT. V S SREELEKHA O R D E R PER K P T THANGAL, VICE PRESIDENT : BY THIS MISCELLANEOUS PETITION, THE PETITIONER REQ UESTED THE TRIBUNAL TO RECALL ITS ORDER DATED 30TH NOVEMBE R, 2009, WHICH WAS DECIDED EXPARTE DISMISSING ASSESSEE'S APPEAL FO LLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN CIT V MULTIPLAN INDIA P. LTD. 38 ITD 320 AND OF THE MADHYA PRADESH HIGH CO URT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR V CWT 223 ITR 480. 2. ACCORDING TO THE ASSESSEE, THE ASSESSEE HAS REC EIVED THE APPELLATE ORDER DATED 30.11.2009 ON 10.12.2009. IT IS THE SUBMISSION OF THE ASSESSEE THAT THE ASSESSEE RECEIV ED NOTICE OF PAGE 2 OF 2 M.P.N0.120/BANG/2009 2 POSTING HIS CASE ON 8.10.2009 FOR WHICH THE ASSESSE E HAS PRAYED FOR ADJOURNMENT AND THEREAFTER, NO NOTICE WAS RECEIVED, WHEREAS AS PER THE OFFICE ORDER SHEET, THE CASE WAS POSTED FOR HEA RING ON 29.10.2009. HENCE, ASSESSEE'S REPRESENTATIVE SUBMI TTED THAT THE TRIBUNAL MAY RECALL ITS ORDER AND DECIDE THE ISSUE O N MERIT. 3. WE HAVE HEARD THE LEARNED DR. CONSIDERING THE RIVAL SUBMISSION, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE, THE MATTER IS TO BE RECALLED TO DECIDE THE ISSUE ON MER IT. WE DIRECT THE REGISTRY TO POST THE CASE FOR HEARING IN NORMAL COUR SE. 4. IN THE RESULT, THE MISCELLANEOUS PETITION IS AL LOWED. SD/- SD/- (A MOHAN ALANKAMONY) (K P T THANGAL) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DTD.10/2/2010 COPY TO : (1) THE ASSESSEE (2) THE REVENUE (3) TH E CIT(A) CONCERNED.(4) THE CIT CONCERNED. (5) THE DR (6) G UARD FILE. (7) GF, ITAT, NEW DELHI. MSP/5.2. BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.