Maa Khodiyar Construction, Ahmedabad V. The Income tax Officer,Ward-9(2), Ahmedabad

MA 142/AHD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7113 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 30-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VONOD TANWANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, AHMEDABAD BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER M.A. NO.142/AHD/2011 IN I.T.A. NO.2071 / AHD/2009 (ASSESSMENT YEAR 2006-07) MAA KHODIYAR CONSTRUCTION, B/11, TAXASHILA SOCIETY, NEAR SARASWATI SOCIETY, NIKAL GAM ROAD, AHMEDABAD VS. ITO, WARD 9(2), AHMEDABAD PAN/GIR NO. : AALFM7801Q (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI S N SOPARKAR, SR. ADV. MS. URVASHI SHODHAN RESPONDENT BY: SHRI VONOD TANWANI, SR. DR DATE OF HEARING: 14.10.2011 DATE OF PRONOUNCEMENT: 14.10.2011 O R D E R PER SHRI A. K. GARODIA, AM:- THIS M.A. IS FILED BY THE ASSESSEE SEEKING RECALL OF THE EX-PARTE TRIBUNAL ORDER DATED 09.06.2011. IT HAS BEEN SUBMI TTED IN THE M.A. THAT THE ASSESSEE HAD FILED WRITTEN SUBMISSIONS DATED 25 .05.2011 FOR THE CONSIDERATION OF THE TRIBUNAL FOR DISPOSAL OF THE A PPEAL BUT PROBABLY DUE TO OVERSIGHT, THESE WRITTEN SUBMISSIONS OF THE ASSE SSEE WERE NOT TAKEN INTO CONSIDERATION AND THE APPEAL OF THE ASSESSEE WAS DI SMISSED FOR NON PROSECUTION. IT IS SUBMITTED IN THE M.A. THAT BECA USE THE WRITTEN SUBMISSIONS OF THE ASSESSEE WERE NOT CONSIDERED, IT IS A MISTAKE APPARENT FROM RECORD AND HENCE, THIS EX-PARTE TRIBUNAL ORDER SHOULD BE RECALLED AND THE APPEAL BE DECIDED AFRESH AFTER HEARING THE ASSE SSEE. M.A.NO. 142 /AHD/2011 2 2. IN THE COURSE OF HEARING BEFORE US, LD. COUNSEL FOR THE ASSESSEE REITERATED THE SAME CONTENTIONS. LD. D.R. OF THE R EVENUE SUBMITTED THAT THERE IS NO APPARENT MISTAKE IN THE TRIBUNAL ORDER. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND HAVE GO NE THROUGH THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT A PAPER BOOK OF THE ASSESSEE CONTAINING 67 PAGES IS VERY MUCH ON RECORD AND ON P AGES 1-7 OF THE PAPER BOOK, THERE ARE WRITTEN SUBMISSIONS OF THE ASSESSEE , WHICH ARE DATED 25.05.2011. AS PER THE NOTING ON THE PAPER BOOK, THE PAPER BOOK WAS RECEIVED BY THE REGISTRY OF THE TRIBUNAL ON 06.06.2 011 AND THE HEARING OF THE APPEAL HAS TAKEN PLACE ON 09.06.2011 AND HENCE, WHEN THE APPEAL OF THE ASSESSEE WAS DECIDED EX-PARTE, THESE WRITTEN SU BMISSIONS OF THE ASSESSEE WERE VERY MUCH AVAILABLE ON RECORD BUT PRO BABLY BECAUSE OF OVERSIGHT, THE SAME WERE NOT CONSIDERED AND HENCE, WE FIND FORCE IN THE SUBMISSION OF THE LD. COUNSEL FOR THE ASSESSEE THAT THERE IS APPARENT MISTAKE IN THE TRIBUNAL ORDER. HENCE, WE RECALL TH E EX-PARTE TRIBUNAL ORDER AND FIX THE APPEAL FOR HEARING ON 13.12.2011. SINC E THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTIC E IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THE M.A. OF THE ASSESSEE STANDS A LLOWED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE O F HEARING I.E. ON 14 TH OCTOBER, 2011. SD./- SD./- (BHAVNESH SAINI) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED : 14.10. 2011 SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD M.A.NO. 142 /AHD/2011 3 1. DATE OF DICTATION 14/10 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 14/10.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S.14/10 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 14/10 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.20/10 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 20/10/2011 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. ..