Shri Roopchand C.Bhatia, Moti Daman V. The Income tax Officer,Vapi Ward-4, Daman

MA 17/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8530 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 02-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T SANKAR
• Assessee Lawyers: TEZ SHAH
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI MUKUL KR. SHRAWAT, JM AND SHRI A. MOHA N ALANKAMONY, AM) M. A. NO.17/AHD/2012 (IN ITA NO.207/AHD/2010 AY: 2005-06) SHRI R. C. BHATIA, BHATIA HOUSE, MOTI, DAMAN 396 220 P. A. NO. AFKPB 2229L VS THE INCOME TAX OFFICER, VAPI, WARD-4, DAMAN (APPLICANT) (RESPONDENT) APPLICANT BY SHRI TEZ SHAH, AR RESPONDENT BY SHRI T. SANKAR, DR DATE OF HEARING: 27-07-2012 DATE OF PRONOUNCEMENT: 27-07-2012 ORDER PER A. MOHAN ALANKAMONY : THIS MISC. APPLICATION IS FILED BY THE ASSESSEE SEEKING RECALLING OF THE O RDER OF THE TRIBUNAL DATED 02-11-2011 PASSED IN ITA NO.207/AHD/2010, FOR THE ASSESSMENT YEAR 2005-06. 2. THE LEARNED AR SUBMITTED THAT THE AFORESAID APPE AL WAS DISMISSED BY THE TRIBUNAL RELYING ON THE DECISION I N THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320. IT WAS FURTHER SUBMITTED THAT THE ASSESSEE IS 80 YEARS OF AGE AND HE WAS UND ERGOING MEDICAL TREATMENT DUE TO HIS ILL HEALTH WHILE RECEIVING THE NOTICE OF HEARING OF THE APPEAL FOR 18-10-2011. THEREFORE, HE WAS NEITHE R ABLE TO TAKE ADJOURNMENT NOR TO COMMUNICATE HIS COUNSEL AND THUS HE WAS MA NO.17/AHD/2012 (IN ITA NO.207/AHD/2010 AY: 2005-06) R. C. BHATIA VS ITO, VAPIT, WARD-4, DAMAN 2 PREVENTED FROM COMPLYING WITH THE NOTICE OF HEARING . THE LEARNED AR, THEREFORE, REQUESTED FOR RECALLING OF THE ABOVE ORD ER OF THE TRIBUNAL. 3. ON PERUSAL OF THE RECORD, WE FIND THAT THE APPEA L OF THE ASSESSEE WAS DISMISSED BY THE TRIBUNAL FOR WANT OF PROSECUTION ON THE PART OF THE ASSESSEE AS SUBMITTED BY THE LEARNE D AR. THE REASON FOR NON-COMPLIANCE OF THE NOTICE OF HEARING OF THE APPEAL ON THE PART OF THE ASSESSEE AS STATED AFORESAID BY THE LEARNED AR SEEMS TO BE JUSTIFIABLE. WE, THEREFORE, ARE OF THE OPINION THAT IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY OF BEING HEARD NEEDS BE ALLOWED TO THE ASSESSEE. ACCORDINGLY, WE ALLOW THE MISC. APPLICA TION OF THE ASSESSEES. THE ASSESSEE IS HEREBY DIRECTED NOT TO S EEK UNNECESSARY ADJOURNMENT IN THE MATTER. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 18-10-2012. SINCE, THE DATE OF HEARI NG IS COMMUNICATED TO BOTH THE PARTIES IN THE OPEN COURT, NOTICE NEED NOT BE ISSUED. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27-07-2012. SD/- SD/- (MUKUL KR. SHRAWAT) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/- -- - MA NO.17/AHD/2012 (IN ITA NO.207/AHD/2010 AY: 2005-06) R. C. BHATIA VS ITO, VAPIT, WARD-4, DAMAN 3 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 1. DATE OF DICTATION: COVERED MATTER NO DICTATION . 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 27-07-12 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: