Shri Vasantlal A.Doriwala, Surat V. The ACIT.,Circle-5, Surat

MA 145/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8860 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 25-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA
• Assessee Lawyers: M K PATEL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (BEFORE SHRI G. C. GUPTA, VP AND SHRI A. MOHAN ALANKAMONY, AM) M. A. NO.145/AHD/2012 (IN ITA NO.776/AHD/2010 AY: 2006-07) SHRI VASANTLAL A. DORIWALA, 8,HAJOORI CHAMBERS, ZAMPA BAZAR, SURAT P.A. NO. ACCPD 6390 C VS THE INCOME-TAX OFFICER, WARD 2 (4), SURAT (APPLICANT) (RESPONDENT) APPLICANT BY SHRI M. K. PATEL, AR RESPONDENT BY SHRI RAJ MEHRA, SR. DR DATE OF HEARING: 07-09-2012 DATE OF PRONOUNCEMENT: 07-09-2012 ORDER PER A. MOHAN ALANKAMONY : THIS MISC. APPLICATION IS FILED BY THE ASSESSEE RECALLING THE ORDER OF THE TR IBUNAL DATED 02 ND JULY, 2012 PASSED IN ITA NO.776/AHD/2010 FOR ASSESSMENT Y EAR 2006-07. 2. THE ASSESSEE IN HIS MISC. PETITION SUBMITTED THA T ON THE DATE OF HEARING OF THE APPEAL, THE LEARNED AR, SHRI MEHUL K . PATEL WAS ARGUING ANOTHER APPEAL IN D BENCH OF THE TRIBUNAL, HENCE HE NEITHER COULD ARGUE IN THE MATTER NOR COULD REQUEST THE BENCH FOR PASSI NG OVER THE SAME. THE ASSESSEE FURTHER PRAYED THAT HE IS VERY MUCH INTERE STED IN PURSING HIS APPEAL AND HE MAY BE GIVEN AN OPPORTUNITY OF BEING HEARD BY RECALLING THE AFORESAID ORDER OF THE TRIBUNAL. THE LEARNED DR DID NOT OPPOSE TO THE AFORESAID SUBMISSION OF THE ASSESSEE. MA NO.145/AHD/2012 (IN ITA NO.776/AHD/2010 (AY: 2006- 07) SHRI VASANTLAL A. DORIWALA VS ITO W-2(4), SURAT 2 3. AFTER HEARING BOTH THE SIDES, PERUSING THE MATER IALS ON RECORD AND CONSIDERING THE FACT THAT THE APPEAL OF THE ASSESSE E WAS DISMISSED FOR NON APPEARANCE OF THE LEARNED AR OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL, WE THINK IT PROPER IN THE INTEREST OF JUSTI CE TO GIVE ANOTHER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORD INGLY, WE HEREBY RECALL THE AFORESAID ORDER OF THE TRIBUNAL AND ALLOW THE M ISC. APPLICATION FILED BY THE ASSESSEE. REGISTRY IS DIRECTED TO FIX THE APPEA L FOR HEARING ON 07-11- 2012. SINCE BOTH THE PARTIES WERE INTIMATED REGARDI NG THE DATE OF HEARING, NO FURTHER NOTICE IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07-09-2012. SD/- SD/- (G. C. GUPTA) VICE PRESIDENT (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT 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 D Y. REGISTRAR, ITAT, AHMEDABAD MA NO.145/AHD/2012 (IN ITA NO.776/AHD/2010 (AY: 2006- 07) SHRI VASANTLAL A. DORIWALA VS ITO W-2(4), SURAT 3 1. DATE OF DICTATION: DIRECT DICTATION ON 07-09-20 12 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 10-09-2012 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: