Dr. Bharat S.Mody, Baroda V. The ACIT.,Cent.Circle-2, Baroda

MA 187/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7594 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2000-2001
• Appeal Filed On: 17-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J P JANGID

Judgement Text

, , . .. . . .. . , . ! ' ! ' ! ' ! ' !' !' !' !' , #$ #$ #$ #$ % % % % # ## # IN THE INCOME TAX APPELLATE TRIBUNAL : A BENCH : AHMEDABAD BEFORE SHRI G.C.GUPTA, HONBLE V.P. & HONBLE SHR I A.MOHAN ALANKAMONY, A.M.) && && && && #' #' #' #' (M.A.) NOS.187 TO 192/AHD/2011 (ARISING OUT OF ITA NOS.2266 TO 2271/AHD/2009) ASSESSMENT YEARS : 2000-2001 TO 2005-2006 DR. BHARAT S. MODY, VADODARA .... ( # / APPLICANT) PAN: ACGPM 5950M -VS- A.C.I.T., CENTRAL CIRCLE-2, VADODARA ( '()* / RESPONDENT) # + - # /APPLICANT BY : SHRI MUKUND BAKSHI, A.R. '()* + - # / RESPONDENT BY : SHRI J.P. JANGID, D.R. '. + /0$ / DATE OF HEARING : 03/02/2012 1!2 + /0$ / DATE OF PRONOUNCEMENT : 03/02/2012 #3 #3 #3 #3 / ORDER PER SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER : THE APPLICANT HAS FILED THESE MISCELLANEOUS APPLIC ATIONS SEEKING RECALLING OF THE CONSOLIDATED ORDER PASSED BY THE T RIBUNAL DATED 09.11.2011 IN ITA NOS.2266 TO 2271/AHD/2009 FOR THE ASSESSMENT YEARS 2000-2001 TO 2005-2006. 2. THE APPLICANT, VIDE HIS COMMON M.A. DATED 17.11. 2011 FOR RECALLING OF THE APPEALS HAS STATED AS UNDER: 2 M.A.NOS .187 TO 192-AHD-2011 1. THE PRESENT APPLICATION IS FILED BY THE APPLI CANT ABOVE NAMED FOR SETTING ASIDE THE ORDER DATED 09.11.2011 (ANNEXURE 'A') PASSED BY THIS HON'BLE TRIBUNAL DISMISSING THE APPEAL OF THE APPLICANT FOR NON- PROSECUTION, IN THE ABSENCE OF APPEARANCE ON BEHALF OF THE APPLICANT ON THE DATE FIXED FOR HEARING. 2. THE NOTICE OF HEARING DATED 09.11.2011 WAS RECEI VED BY THE APPELLANT AND AN APPLICATION DATED 07.11.2011 WAS F ILED ON 08.11.2011 (ANNEXURE 'B') SEEKING ADJOURNMENT FOR THE REASONS STATED THEREIN. ON THE DATE OF HEARING ON 09.11.201 1, SHRI MUKUND BAKSHI, CHARTERED ACCOUNTANT, BARODA OF THE APPELLA NT WAS VERY MUCH PRESENT IN THE TRIBUNAL AND WAS IN ATTENDANCE IN OTHER APPEAL BEFORE THE 'D' BENCH AND ON REACHING BEFORE THIS HO N'BLE BENCH, HE WAS INFORMED THAT THE IMPUGNED APPEAL WAS ALREADY D EALT WITH AND THAT IT WAS ONLY UNDER THESE UNAVOIDABLE CIRCUMSTAN CES, THE REPRESENTATION FROM THE APPELLANT'S SIDE COULD NOT BE DONE IN PERSON BY THE REPRESENTATIVE OF THE APPELLANT WHEREUPON TH E HON'BLE TRIBUNAL WAS PLEASED TO DECIDE THE APPEAL EX-PARTE. THE APPLICANT IS INFORMED OF THIS DECISION ON THE READING OF THE ORD ER AS OBTAINED FROM THE WEBSITE OF THE HON'BLE TRIBUNAL AND THIS APPLIC ATION IS MADE BASED ON SAME. 3. THE APPLICANT MOST RESPECTFULLY SUBMITS THAT H EARING OF THE APPEAL COULD NOT BE ATTENDED FOR THE REASONS STATED ABOVE. THE APPLICANT HAS NO DESIRE TO GIVE UP THE APPEAL AND EX-PARTE DE CISION OF THE APPEAL WOULD CAUSE GRAVE AND IRREPARABLE INJURY TO THE APPLICANT. 4. IT IS RESPECTFULLY SUBMITTED THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE EX-PARTE ORDER DECIDING THE APPEAL MA Y KINDLY BE RECALLED AND THE APPEAL MAY KINDLY BE REFIXED FOR H EARING TO GIVE ONE MORE OPPORTUNITY TO THE APPLICANT TO REPRESENT HIS CASE. IT IS RESPECTFULLY SUBMITTED THAT IN THE LARGER INTEREST OF JUSTICE THE HON'BLE TRIBUNAL BE PLEASED TO ACCEPT THE PRAYER OF THE APP LICANT / APPELLANT AND REHEAR THE MATTER. 3. AT THE TIME OF HEARING, THE LD. A.R. SUBMITTED T HAT ON THE BASIS OF ABOVE SUBMISSIONS OF THE ASSESSEE, THE ORDER OF THE TRIBUNAL DATED 09.11.2011 MAY KINDLY BE RECALLED. ON THE OTHER HAN D, THE LD. D.R. DID NOT CONTROVERT THE SUBMISSIONS OF THE LD. A.R. 3 M.A.NOS .187 TO 192-AHD-2011 4. RIVAL SUBMISSIONS WERE CONSIDERED. IT IS PERTINE NT TO NOTE THAT THE TRIBUNAL DISMISSED THE APPEALS OF THE ASSESSEE IN LIMINE FOR NON- PROSECUTION FOLLOWING THE DECISION OF THE ITAT IN T HE CASE OF MULTIPLAN INDIA LTD. ( SUPRA ). KEEPING IN VIEW OF THE TOTALITY OF THE FACTS, WE ARE OF THE VIEW THAT IT WILL MEET THE ENDS OF JUSTICE, IF THIS ORDE R IS RECALLED. WE ORDER ACCORDINGLY AND DIRECT THE REGISTRY TO FIX THE APPE ALS OF THE ASSESSEE ON 12.03.2012. SINCE THE ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT AND BOTH THE PARTIES HAVE BEEN INFORMED ABOUT THE DATE OF HEARING IN THE COURT, IT IS NOT NECESSARY TO SERVE THE NOTICE OF HEARING TO BOTH THE SIDES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED. 4 #3 + 1!2 5' 6 03 / 02 /201 2 ! 7 + . 8 SD/- SD/- (G.C.GUPTA) (A.MOHAN ALANKAMONY) VICE PRESIDENT ACCOUNTANT MEM BER DATED : 03/02/2012 #3 #3 #3 #3 + ++ + '/ '/ '/ '/& && & 9#&2/6 9#&2/6 9#&2/6 9#&2/6- -- - 1. )* 2. '()* 3. / > 4. >- - 5. &A '/', , 8 6. D E4 #3 #, / , 8 TALUKDAR/ SR. P.S.