Shri Swami Ghanshyam Jivandas Welfare Association, Valsad V. The CIT., Valsad

MA 171/AHD/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0718 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 06-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Assessee Lawyers: VIJAY RANJAN
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI D. K. TYAGI, JM AND SHRI A. MOHAN ALAN KAMONY, AM) M.A. NO.171/AHD/2012 (IN ITA NO.634/AHD/2009- A. Y. N. A.) (ORDER U/S. 80 G) SHREE SWAMI GHANSHYAM JIVANDAS WELFARE ASSOCIATION, 37, TARABAUG, KAILASH ROAD, PARDI (SANDHPORE), VALSAD P. A. NO. ATS 2380 N VS THE COMMISSIONER OF INCOME TAX, VALSAD (APPLICANT) (RESPONDENT) APPLICANT BY SHRI VIJAY RANJAN, AR RESPONDENT BY SHRI O. P. BATHEJA, SR. DR DATE OF HEARING: 06-09-2013 DATE OF PRONOUNCEMENT: 13-09 -2013 O R D E R PER A. MOHAN ALANKAMONY: THIS MISC. APPLICATION IS FILED BY THE ASSESSEE REQUESTING RECALLING OF THE ORDER OF THE T RIBUNAL DATED 30 TH JUNE, 2011 PASSED IN ITA NO.634/AHD/2009. 2. ON THE EARLIER OCCASION, THE ASSESSEE HAD FILED M.A. NO.144/AHD/2011 FOR RECALLING THE SAME ORDER CITED SUPRA. HOWEVER, IT W AS DISMISSED VIDE ORDER DATED 03-02-2012, SINCE NONE APPEARED ON BEHALF OF THE AS SESSEE AND THE NOTICE WAS ALSO RETURNED AS UN-SERVED WITH THE REMARK THAT THE ADDRESS WAS INCOMPLETE. 3. NOW, THE ASSESSEE HAS FILED THIS MISC. APPLICATI ON ONCE AGAIN SEEKING RECALLING OF THE ORDER OF THE TRIBUNAL DATED 30-06- 2011 IN ITA NO.634/AHD/2009 BY SUBMITTING AN AFFIDAVIT OF KALPANABEN H. PATEL, OFFICE STAFF OF THE ASSESSEE DATED 24-08-2011 WHICH READS AS UNDER:- M. A. NO.171/AHD/2012 (IN ITA NO.643/AHD/2009 (NA) SHREE SWAMI GHANSHYAM JIVANDAS WELFARE ASSOCIATION VS CIT 2 I, KALPANABEN HASMUKHBHAI PATEL, ADULT, HINDU, IND IAN INHABITANT, OCCUPATION SERVICE, RESIDING AT KAILASH ROAD, PAR DI, SAMDHPORE, VALSAD, HEREBY SOLEMNLY AFFIRM AND STATE AS UNDER: 1. I HAVE READ THE MISCELLANEOUS APPLICATION U/S. 2 54(2) OF THE INCOME TAX ACT, 1961, PREPARED IN ITA NO.634/AHD/2009, AND I HEREBY CONFIRM THAT THE FACTS STATED THEREIN ARE TRUE I.E. THE NOT ICE FIXING THE MATTER OF HEARING ON 30-06-2011 WAS RECEIVED BY ME, BUT ON AC COUNT OF OVERLOAD WORK AND RESPONSIBILITY OF RUNNING OUR SCH OOL, I FORGOT TO HANDOVER THE SAID NOTICE TO OUR RAJESHBHAI TRIVEDI, CHARTERED ACCOUNTANT-CUM-AUDITOR FOR DOING THE NECESSARY ACTI ON ON IT. . 4. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE C ASE, WE FIND THAT, IT WOULD BE APPROPRIATE IN THE INTEREST OF JUSTICE TO PROVID E THE ASSESSEE WITH ONE MORE OPPORTUNITY OF BEING HEARD. ACCORDINGLY, WE HEREBY RECALL THE ORDER OF THE TRIBUNAL DATED 30-06-2011 PASSED IN ITA NO.634/AHD/ 2009 AND DIRECT THE REGISTRY TO POST THE CASE IN DUE COURSE AND INTIMAT E BOTH THE PARTIES. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13-09-2013 SD/- SD/- (D. K. TYAGI) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANT LAKSHMIKANT LAKSHMIKANT LAKSHMIKANTA AA A DEKA/ DEKA/ DEKA/ DEKA/- -- - 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 ASST. REGISTR AR, ITAT, AHMEDABAD M. A. NO.171/AHD/2012 (IN ITA NO.643/AHD/2009 (NA) SHREE SWAMI GHANSHYAM JIVANDAS WELFARE ASSOCIATION VS CIT 3 1. DATE OF DICTATION: DIRECT ON COMPUTER 11-09-1 3 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 11-09-2013 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: