Nilkanth Specific Family Trust, V. The ACIT., Mehsana Circle, Mehsana

MA 134/AHD/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9764 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-12-2012
• Assessment Year: misc
• Appeal Filed On: 17-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y P VERMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH AHMEDABAD (BEFORE SHRI D. K. TYAGI, JM AND A. MOHAN ALANKAMON Y, AM) M.A. NO.134/AHD/2012 (IN IT (SS) A NO.3/AHD/2004: BLOCK PERIOD- 1-4-1995 TO 27-9-2001) NILKANTH SPECIFIC FAMILY TRUST, BLOCK NO.1074B, 1075 TO 1078, KADI ROAD, CHHATRAL, DIST. MEHSANA (N.G.) P. A. NO. AAATN 1399 K VS THE A. C. I. T., MEHSANA CIRCLE, MEHSANA (APPLICANT) (RESPONDENT) APPLICANT BY SHRI S. N. SOPARKAR WITH SHRI HIMANSHU SHAH, AR RESPONDENT BY SHRI Y. P. VERMA, DR DATE OF HEARING: 21-12-2012 DATE OF PRONOUNCEMENT: 04-01-2013 O R D E R PER A. MOHAN ALANKAMONY: THIS MISC. APPLICATION IS FILED BY THE ASSESSEE REQUESTING FOR RECALLING OF T HE ORDER OF THE TRIBUNAL DATED 27-03-2012 PASSED IN IT (SS) A NO. 3 /AHD/20007 FOR THE BLOCK PERIOD 01-04-1995 TO 27-09-2001. 2. THE ASSESSEE IN THIS MISC. APPLICATION AT PARA 5 HAS STATED THAT THE WHILE DISMISSING THE APPEAL OF THE ASSESSEE THE TRIBUNAL COMMITTED A MISTAKE WHICH IS APPARENT ON RECORD BEC AUSE THE BENCH HAD OVERLOOKED THE FACT THAT ON THE DATE OF HEARIN G, BOTH THE SIDES WERE HEARD ONLY IN RESPECT OF THE VALIDITY OF THE P ROCEEDINGS U/S 158 BD OF THE ACT RAISED BY THE ASSESSEE IN GROUNDS NO. 2, 3, 5 AND 6 OF M. A. NO.134/AHD/2012 (IN IT (SS) A NO.3/AHD/2007 (BP: 1-4-1995 TO 27-9-2 0010) NILKANTH SPECIFIC FAMILY TRUST VS THE ACIT, MEHSANA 2 THE APPEAL AND NO ARGUMENTS WERE ADVANCED BY EITHER PARTY WITH REGARD TO THE ISSUE RELATING TO ADDITION OF RS.96 L ACS ON MERITS RAISED BY THE ASSESSEE IN GROUNDS NO.4 AND 7. IT WAS FURTH ER STATED BY THE ASSESSEE THAT THE BENCH HAD INFORMED BOTH THE PARTI ES IN THE OPEN COURT TO RE-FIX THE APPEAL FOR HEARING ON MERITS, I N CASE THE BENCH WAS OF THE VIEW THAT THE PROCEEDINGS U/S 158 BD OF THE ACT WAS VALIDLY INITIATED. THE LEARNED AR FURTHER ARGUED THAT THE A PPEAL WAS NOT HEARD ON MERITS BY THE BENCH AND THEREFORE, IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL MAY BE RECALLED FOR ADJUD ICATION OF THE APPEAL ON MERITS WITH REGARD GROUNDS NO.4 AND 7 OF THE APPEAL. 3. ON PERUSAL OF THE ORDER OF THE TRIBUNAL, WE FIND THAT AS ARGUED BY THE LEARNED AR, THE BENCH HAS DECIDED ONLY THE I SSUE OF VALIDITY OF 158 BD PROCEEDINGS RAISED BY THE ASSESSEE ITS IN GR OUNDS NO.2, 3, 5 AND 6 OF THE APPEAL. SO FAR AS THIS ISSUE IS CONCE RNED, THE ORDER OF THE TRIBUNAL IS COMPLETE, HOWEVER, SO FAR AS GROUND S NO.4 AND 7 RAISED BY THE ASSESSEE IN ITS APPEAL INVOLVING THE ISSUE OF ADDITION OF RS.96 LACS, THE SAME WAS NOT ARGUED BY THE LEARNED AR AT THE TIME HEARING OF THE APPEAL, WHICH FACT WAS INADVERTENTLY NOT TAKEN NOTE OF BY THE BENCH AND, THEREFORE, THERE IS AN APPARENT M ISTAKE IN THE ORDER OF THE TRIBUNAL. THEREFORE, IN THE INTEREST OF JUST ICE WE HEREBY RECALL THE AFORESAID ORDER OF THE TRIBUNAL DATED 27-03-201 2 TO THE EXTENT LIMITED TO GROUNDS NO.4 AND 7 WITH REGARD TO THE IS SUE OF ADDITION OF RS.96 LACS ONLY WHICH IS TO BE ARGUED ON MERITS. AC CORDINGLY, MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. THE REGISTR Y IS DIRECTED TO RE- FIX THE CASE IN DUE COURSE AND INTIMATE BOTH THE PA RTIES. M. A. NO.134/AHD/2012 (IN IT (SS) A NO.3/AHD/2007 (BP: 1-4-1995 TO 27-9-2 0010) NILKANTH SPECIFIC FAMILY TRUST VS THE ACIT, MEHSANA 3 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 04-01-2013 SD/- SD/- (D. K. TYAGI) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA DEKA/ DEKA/ DEKA/ DEKA/ 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 A SST. REGISTRAR, ITAT, AHMEDABAD 1. DATE OF DICTATION: 21-12-2012/02-01-12 (DIRECT ON COMPUTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 02-01 -2013/ -12 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR.P.S ./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: