Shri Jagdishchandra Natverlal Gandhi, Surat V. The Income tax Officer, Ward-6(2), Surat

MA 155/AHD/2009

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6133 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2002-2003
• Appeal Filed On: 08-05-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: YOGESH B SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH AHMEDABAD BENCH AHMEDABAD BENCH AHMEDABAD BENCH SMC SMC SMC SMC BEFORE BEFORE BEFORE BEFORE SHRI SHRI SHRI SHRI BHAVNESH SAINI BHAVNESH SAINI BHAVNESH SAINI BHAVNESH SAINI, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER AND AND AND AND SHRI N.S. SAINI, ACCOUNTANT MEMBER SHRI N.S. SAINI, ACCOUNTANT MEMBER SHRI N.S. SAINI, ACCOUNTANT MEMBER SHRI N.S. SAINI, ACCOUNTANT MEMBER DATE OF HEARING:11-2-11. DRAFTED ON: 11-2-11. M.A. NO. 1 55 / AHD/200 9 (ARISING OUT OF ITA NO.2610/AHD/2007) ASSESSMENT YEAR :2002-03 SHRI JAGDISHCHANDRA NATVERLAL GANDHI, BARANPURI BHAGAL, SURAT. VS. THE INCOME TAX OFFICER, WARD 6(2), AAYAKAR BHAVAN, MAJURA GATE, SURAT. PAN/GIR NO. : ABRPG0962F (A PPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI YOGESH B. SHAH. RESPONDENT BY: SHRI K. MADHUSUDAN D.R. O R D E R O R D E R O R D E R O R D E R PER N.S.SAINI , ACCOUNTANT MEMBER :- THIS IS A MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 10 -8-2007 PASSED IN ITA NO.2610/AHD/2007. 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE HAS STATED THAT HIS APPEAL WAS DISMISSED BY THE TRIBUNAL IN LIMINE AS NONE APPEARED ON HIS BEHALF ON THE DATE OF HEARING FIXED AND NEITHER ANY ADJOURNMENT APPLICATION WAS FILED. THE ASSESSEE HAS STATED THAT HE HAD APPLIED FOR A SHORT ADJOURNMENT AND HAS ENCLOSED COPY OF THE ADJOURNMENT APPLICATION ADDRESSED TO THE ASS ISTANT REGISTRAR, I.T.A.T., AHMEDABAD DATED 8-8-2007. IT I S THEREFORE, PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 10-8-20 07 BE RECALLED AND THE APPEAL BE DECIDED ON MERITS. - 2 - 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT HAVE ANY OBJECTION TO RECALLING THE ORDER OF THE TRIBUNAL DA TED 10.08.2007 AND HEARING THE APPEAL OF THE ASSESSEE ON MERITS. 4. AFTER HEARING THE RIVAL SUBMISSIONS WE FIND FROM RECORDS THAT NO SUCH ADJOURNMENT APPLICATION IS AVAILABLE I N THE APPEAL FILE OF THE ASSESSEE. BE THAT AS IT MAY. IN THE INTEREST OF JUSTICE WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY OF HEARING SH OULD BE GRANTED TO THE ASSESSEE AND THE ORDER OF THE TRIBUN AL DATED 10-8- 2007 BE RECALLED AND THE APPEAL BE HEARD ON MERITS. WE THEREFORE, RECALL OUR ORDER DATED 10-8-2007 AND FIX THE APPEAL FOR HEARING ON 4-4-2011. BOTH THE PARTIES WERE INFORMED IN THE COU RT AND NOTICE OF HEARING IS DISPENSED WITH THE CONSENT OF BOTH TH E PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING ON 11-2-2011. SD/- SD/- ( (( (BHAVNESH SAINI BHAVNESH SAINI BHAVNESH SAINI BHAVNESH SAINI ) ) ) ) ( N.S. SAINI ) ( N.S. SAINI ) ( N.S. SAINI ) ( N.S. SAINI ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER AHMEDABAD: ON THIS 11 TH DAY OF FEBRUARY, 2011 PATKI COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS)- 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD - 3 - DATE INITIALS 1. DRAFT DICTATED ON 11-2-11 ----------- ----- 2. DRAFT PLACED BEFORE AUTHORITY 11-2-11 -- -------------- 3. DRAFT PROPOSED & PLACED ---- ----------JM BEFORE THE SECOND MEMBER 11-2-11 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 11-2-11 ------------------ 5. APPROVED DRAFT COMES TO P.S 11-2-11 -------------------- 6. KEPT FOR PRONOUNCEMENT ON 11-2-11 -------------------- 7. FILE SENT TO THE BENCH CLERK 15-2-1 1 -------------------- 8. DATE ON WHICH FILE GOES TO THE A.R. - ------------------- 9. DATE OF DISPATCH OF ORDER ---------- ------ ------------------