Shri Jitendrasinh M.Parmar(HUF), Valsad V. The Income tax Officer,Vapi Ward-2, Vapi

MA 148/AHD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6099 (ITAT-AHMEDABAD)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 08-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

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.148 /AHD/2011 IN I.T.A. NO.3102 / AHD/2007 (ASSESSMENT YEAR 2004-05) JITENDRASINH M PARMAR- HUF, BHUMIKA CITY CENTRE, OPP. WOODLAND HOTEL, SILVASSA U.T. OF D & NH-396230 DISTT. VALSAD VS. ITO, WARD 2, VAPI PAN/GIR NO. : AADHP2497R M.A.NO.149/AHD/2011 IN I.T.A.NO. 3111/AHD/2007 (ASSESSMENT YEAR 2004-05) ASHWINSINH M PARMAR-HUF, VS. ITO, WARD- I, BHUMIKA CITY CENTRE, VAPI OPP. WOODLAND HOTEL, SILVASSA. U.T. OF D & NH-396230 DISTT. VALSAD PAN/GIR NO. : AADHP2497R (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI BHAVIN MARFATIA, AR RESPONDENT BY: SHRI VINOD TANWANI, SR. DR DATE OF HEARING: 03.02.2012 DATE OF PRONOUNCEMENT: 03.02.2012 O R D E R PER SHRI A. K. GARODIA, AM:- THESE MISCELLANEOUS APPLICATIONS ARE FILED BY THE ASSESSEE SEEKING RECALL OF EX-PARTE TRIBUNAL ORDER IN I.T.A.NO. 3102 AND 3111/AHD/2007 DATED 13.05.2011 AND IT IS SUBMITTED IN THESE TWO M ISCELLANEOUS M.A.NO.148 & 149/AHD/2011 2 APPLICATIONS THAT NO NOTICE OF HEARING WAS SERVED O N THE ASSESSEE FIXING THE HEARING ON 09.05.2011. THE ASSESSEE HAS ALSO F URNISHED AN AFFIDAVIT OF SHRI BRIJENDRASINH J PARMAR, KARTA OF SHRI JITEN DRASINH M PARMAR- HUF, STATING THAT NO NOTICE WAS RECEIVED AND THE CO NSULTANT WAS ALSO NOT INFORMED ABOUT THE DATE OF HEARING. 2. IN THE COURSE OF HEARING BEFORE US, LD. A.R. REI NSTATED THE SAME CONTENTIONS. AT THIS JUNCTURE, IT WAS POINTED OUT BY THE BENCH THAT IT IS NOTED BY THE TRIBUNAL IN PARA 3 OF THE TRIBUNAL ORD ER THAT NOTICE HAS BEEN SERVED ON THE ASSESSEE AND THE ACKNOWLEDGEMENT REGA RDING SERVICE OF NOTICE IS AVAILABLE ON RECORD. THE BENCH WANTED TO KNOW AS TO HOW, THE ASSESSEE CAN CONTEND IN THE MISCELLANEOUS APPLICATI ON AND FILE AN AFFIDAVIT SWEARING THAT NO NOTICE WAS SERVED ON THE ASSESSEE. AT THIS STAGE, LD. A.R. SUBMITTED THAT THE MISCELLANEOUS APPLICATIONS ARE BEING WITHDRAWN. IN OUR CONSIDERED OPINION, FOR SUCH A FALSE STATEME NT AND FALSE AFFIDAVIT, STRICT ACTION ALONG WITH PENALTY IS CALLED FOR AGAI NST THE ASSESSEE BUT TAKING A LENIENT VIEW, PARTICULARLY IN VIEW OF THIS SUBMISSIONS OF THE LD. A.R. THAT HE IS WITHDRAWING BOTH THESE MISCELLANEOU S APPLICATIONS, WE DO NOT TAKE THIS ISSUE ANY FURTHER AND DISMISS BOTH TH ESE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE AS WITHDRAWN. 3. IN THE RESULT, BOTH THESE MISCELLANEOUS APPLICAT IONS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 4. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (BHAVNESH SAINI) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP M.A.NO.148 & 149/AHD/2011 3 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 1. DATE OF DICTATION 03/02 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 06/02/12.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 03/02 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.07/02 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 07/02/2012 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. .