Shri Tulsibhai B Patel, Surat V. The Dcit Inv Cir-1(1), Surat

MA 165/AHD/2009

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1220 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 7 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-12-2013
• Assessment Year: 1996-1997
• Appeal Filed On: 15-05-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Assessee Lawyers: M K PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD (BEFORE SHRI MUKUL KR. SHRAWAT, J.M. & SHRI ANIL CH ATURVEDI, A.M.) M . A. NO. 165 & 166 /AHD/2009 (IN ITA NO. 778 & 781/AHD/2001) (ASSESSMENT YEAR:1 996-97 1997-98) SHRI TULSIBHAI BHAGWANBHAI PATEL. 17, RANGNAGAR SOCIETY, LAMBAY HANUMAN ROAD, SURAT V/S D.C.I.T.(INV.) CIRCLE-1 SURAT (APPELLANT) (RESPONDENT) PAN: AGBPP0169L APPELLANT BY : SHRI M. K. PATEL RESPONDENT BY : SHRI O.P. BATHEJA, SR. D.R. ( )/ ORDER DATE OF HEARING : 20-12-2013 DATE OF PRONOUNCEMENT : 23 -12--2013 PER SHRI ANIL CHATURVEDI,A.M. 1. BY THIS M.A. THE ASSESSEE HAS URGED FOR RECALLING O F THE EX-PARTE ORDER OF TRIBUNAL IN ITA NOS. 165 & 166/AHD/2009 (IN ITA NOS . 778 & 781/AHD/2001) DATED 31.07.2006 & 20.12.2006 RESPECTIVELY. 2. THROUGH THE M.A., IT IS SUBMITTED THAT ASSESSEE HAD MADE WRITTEN SUBMISSIONS FOR CONSIDERATION BUT HOWEVER THE SAME WERE NOT CONSIDERED AND THE EX-PARTE ORDER WAS PASSED FOR NON-APPEARANC E. THE LD. A.R. BEFORE US FURTHER SUBMITTED THAT THE ORDERS BE RECALLED AN D FURTHER GAVE AN UNDERTAKING TO REPRESENT THE CASE ON THE DATE FIXED FOR HEARING AND ASSIST IN DISPOSAL OF THE APPEALS. HE THEREFORE REQUESTED THA T THE EX-PARTE ORDER BE MA NOS. 165 & 166/A/2009 (IN ITA NOS. 778 & 781/A/2001) . A.Y. 1996-97 & 1997-98 2 RECALLED. THE LD. D.R. ON THE OTHER HAND DID NOT O BJECT TO THE REQUEST OF THE ASSESSEE. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. CONSIDERING THE SUBMISSIONS AND UNDERTAKING GIVEN B Y THE LD. COUNSEL FOR THE ASSESSEE, WE RECALL THE EX-PARTE TRIBUNAL IN ITA NO . 165 & 166/AHD/2009 (IN ITA NO. 778 & 781/AHD/2001) ORDER DATED 31.07.2006 & 20.12.2006 RESPECTIVELY AND DIRECT THE REGISTRY TO FIX THE APP EAL FOR HEARING ON 04.02.2014. BOTH PARTIES WERE INFORMED IN COURT AND THE NOTICE OF HEARING WAS DISPENSED WITH THE CONSENT OF BOTH PARTIES. SIN CE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 23 - 12 - 2013. SD/- SD/- (MUKUL KR. SHRAWAT) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,A HMEDABAD