Shri Mukeshbhai V. Patel,HUF, Ahmedabad V. The Income tax Officer, Ward-3, Gandhinagar

MA 180/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9581 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2000-2001
• Appeal Filed On: 20-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T SANKAR
• Assessee Lawyers: V P PATEL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (BEFORE SHRI MUKUL KR. SHRAWAT, JM AND SHRI A. MOHA N ALANKAMONY, AM) M.A. NO.180, 181 AND 182/AHD/2012 (IN ITA NO.3190, 3191 AND 3192/AHD/2011: A.Y.: 2000 -01, 2001-02 & 2002-03) SHRI MUKESHBHAI V. PATEL (HUF), C/O. V. P. PATEL & CO. ADVOCATE, A/102, AKSHARDHAM TOWERS, NR. UNDER BRIDGE, SHAHIBAUG, AHMEDABAD 4 P. A. NO. AABHP 8838 A VS THE INCOME TAX OFFICER, WARD 3, GANDHINAGAR (APPLICANT) (RESPONDENT) APPLICANT BY SHRI V. P. PATEL, AR RESPONDENT BY SHRI T. SANKAR, SR. DR DATE OF HEARING: 07-12-2012 DATE OF PRONOUNCEMENT: 07-12-2012 O R D E R PER A. MOHAN ALANKAMONY: THESE THREE MISC. APPLICATIONS ARE FILED BY THE ASSESSEE REQUESTING FOR RECTIFICAT ION OF THE ORDER OF THE TRIBUNAL DATED 21-02-2012 PASSED IN ITA NO. 3190, 3191 AND 3 192/AHD/2011 FOR ASSESSMENT YEARS 2000-01, 2001-02 AND 2002-03. 2. THE ASSESSEE IN THE MISC. APPLICATIONS HAS STATE D THAT THE LEARNED AR OF THE ASSESSEE WAS NOT IN GOOD HEALTH ON THE DATE OF HEARING OF THESE CASES ON 21-02-2012. FURTHER FROM HIS EARLIER EXPERIENCE HE WAS UNDER THE IMPRESSION THAT AS THIS WAS FIRST DATE OF HEARING THE CASES WOULD B E ADJOURNED SINE DIE. IT WAS FURTHER STATED THAT THE ASSESSEE IS INTERESTED TO P URSUE ITS CASES AND PRAYED THAT SINCE, THE CASES WERE DISMISSED ON THE FIRST DAY OF HEARING ON THE PRESUMPTION THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING HIS CASES; THE ORDER OF THE TRIBUNAL MAY BE RECALLED AND THE CASE MAY BE HEARD AFRESH. M. A. NO.180, 181 & 182/AHD/2012 (IN ITA NO.3190, 2191 & 3192/AHD/2011 (AY: 2000-01, 2001-02 & 2002-03) MUKESHBHAI V. PATEL (HUF) VS ITO, W-3, AHMEDABAD 2 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND GONE THR OUGH THE ORDER OF THE TRIBUNAL DATED 21-02-2012 IN ITA NO.3190, 3191 AND 3192/AHD/2011. ON PERUSAL OF THE ORDER IT IS FOUND THAT THE APPEALS OF THE AS SESSEE WERE DISMISSED SINCE THE ASSESSEE OR ITS AUTHORIZED REPRESENTATIVE DID NOT A PPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND THEREFORE THE BENCH WAS UND ER THE BELIEF THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE THE APPEAL. NO W CONSIDERING THE PRAYER OF THE ASSESSEE, WE ARE OF THE CONSIDERED VIEW THAT IN THE INTEREST OF JUSTICE ONE MORE OPPORTUNITY OF BEING HEARD SHOULD BE GRANTED T O THE ASSESSEE. THEREFORE WE HEREBY RECALL THE AFORESAID ORDER OF THE TRIBUNA L. THE REGISTRY IS DIRECTED TO FIX THE CASES FOR HEARING ON 6-2-13 AND INTIMATE BOTH THE PARTIES THE DATE OF HEARING WELL IN ADVANCE, ALTHOUGH INFORMED IN THE OPEN COURT. 4. IN THE RESULT, THE MISC. APPLICATIONS FILED BY T HE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07-12-2012 SD/- SD/- (MUKUL KR. SHRAWAT) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA 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. REGISTRAR , ITAT, AHMEDABAD 1. DATE OF DICTATION: 07-12-12 (DIRECT ON COMPUTER) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 10-12-12 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: