Mangilal Hiralal Jain, Ahmedabad V. The ITO, Ward-5(3)(3), Ahmedabad

MA 161/AHD/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3422 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 22-10-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR SHYAM PRASAD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEM BER MANGILAL HARILAL JAIN, 10, ADARSH-23 BUNGALOWS, OPP. SWATI BUNGALOW, NR. MANN PARTY PLOT, S.G. HIGHWAY, BODAKDEV, AHMEDABAD PAN: ABMPJ6534D (APPELLANT) VS THE ITO, WARD-5(3)(3), AHMEDABAD (RESPONDENT) REVENUE BY: DR. SHYAM PRASAD, SR. D.R. ASSESSEE BY: MS. URVASHI SHODHAN, A .R. DATE OF HEARING : 07-05-2021 DATE OF PRONOUNCEMENT : 04-06-202 1 /ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- THIS MISCELLANEOUS APPLICATION IS ARISING OUT OF TH E ORDER OF THE ITAT VIDE ITA NO. 1553/AHD/2018 A.Y. 2011-12 ORDER DATED 20-0 8-2020. 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REPORTED THAT HIS APPEAL WAS DISMISSED AS WITHDRAWN VIDE ITA NO. 1553/AHD/20 18 A.Y. 2011-12. IN THIS REGARD, THE ASSESSEE HAS SUBMITTED THE DETAILS OF T HE FOLLOWING THREE APPEALS EXCLUDING THE APPEAL OF THE ASSESSEE REQUESTED FOR WITHDRAWAL. M.A. NO. 161/AHD/2020 (IN ITA NO. 1553/AHD/2018) ASSESSMENT YEAR 2011-12 M.A. NO. 161/AHD/2020 (IN I.T.A NO. 1533/AHD/2018) A.Y. 2011-12 PAGE NO MANGILAL HARILAL JAIN VS. ITO 2 1. ITA NO. 1551/AHD/2018 A.Y.2011-12 2. ITA NO. 1552/AHD/2018 A.Y.2011-12 3. ITA NO. 1554/AHD/2018 A.Y.2011-12 3. HEARD BOTH THE SIDES AND PERUSED THE MATERIAL ON RECORD. VIDE ITAT ORDER DATED 20 TH AUGUST, 2020 FOUR APPEALS I.E. 1. ITA NO. 1551/AHD /2018 A.Y.2011-12 (SAROJBEN LALIT JAIN, PAN: ACPPJ5762R), 2. ITA NO. 1552/AHD/2018 A.Y.2011- 12 (MANGILAL HARILAL JAIN HUF, PAN: AACHJ1080P), 3. ITA NO. 1553/AHD/2018 A.Y.2011-12 (MANGILAL HARILAL JAIN, PAN: ABMPJ6534D ) AND 4. ITA NO. 1554/AHD/2018 A.Y.2011-12 (LALIT MANGILAL JAIN HUF, PAN: AAAHL7979K) WERE DISMISSED STATING THAT ASSESSEES HAVE REQUESTE D FOR WITHDRAWAL OF THESE APPEALS. AFTER CONSIDERING THE FACTS REPORTED BY THE LD. COUNSEL THAT REQUEST WAS NOT MADE FOR WITHDRAWING THE APPEAL ITA NO. 1553/AH D/2018 A.Y. 2011-12 (MANGILAL HARILAL JAIN, PAN: ABMPJ6534D), WE CONSI DER THAT THERE IS BONAFIDE PLEA MADE BY THE LD. COUNSEL, THEREFORE, WE RECALL THE ORDER OF THE ITAT TO THE EXTENT OF THE WITHDRAWAL OF THIS APPEAL AND DIRECT THE REGISTRY TO LIST THIS CASE FOR HEARING IN DUE COURSE. ACCORDINGLY, THIS MISCELLAN EOUS APPLICATION OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATI ON OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 04-06-2021 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 04/06/2021 / COPY OF ORDER FORWARDED TO:- M.A. NO. 161/AHD/2020 (IN I.T.A NO. 1533/AHD/2018) A.Y. 2011-12 PAGE NO MANGILAL HARILAL JAIN VS. ITO 3 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,