THE ACIT, Circle-6, Ahmedabad V. SHRI JOHNSON PHILIP, Ahmedabad

MA 193/AHD/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6139 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-02-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 08-09-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G S SURYAWANSHI
• Assessee Lawyers: PF JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH AHMEDABAD (BEFORE SHRI BHAVNESH SAINI, JM AND A. N. PAHUJA, A M) M. A. NO.193/AHD/2010 (IN IT (SS) A NO.331/AHD/2002: B. P.: 1989-90 TO 19 98-99 (UP TO 21-10-1999) THE A. C. I. T., CENTRAL CIRCLE 1(3), AHMEDABAD VS SHRI JOHNSON PHILLIP, 306, AWAS APARTMENT, SHALKATA NAGAR, THALTEJ, AHMEDABAD PA NO. AAZPP 4459 P (APPLICANT) (RESPONDENT) APPLICANT BY SHRI G. S. SURYAWANSHI, DR RESPONDENT BY SHRI P. F. JAIN, AR ORDER PER BHAVNESH SAINI : THIS MISC. APPLICATIONS IS FILED BY THE REVENUE AGAINST THE ORDER OF THE TRIBUNAL DATED 23- 02-2010. 2. AT THE TIME OF PASSING OF THE ORDER IT WAS FOUND THAT THERE WERE MISTAKES IN THE APPEAL PAPERS. DESPITE TIME GIVEN T O RECTIFY THE MISTAKES, THE SAME WERE NOT RECTIFIED. EVEN, THE AM ENDED GROUNDS OF APPEAL WERE NOT SIGNED BY THE AO. ACCORDINGLY, DEPA RTMENTAL APPEAL WAS CONSIGNED TO THE RECORDS. THE LEARNED DR NOW ST ATED THAT ALL THE PAPERS ARE CORRECTED; THEREFORE, DEPARTMENTAL APPEA L MAY BE REVIVED. THE LEARNED COUNSEL FOR THE ASSESSEE HAS NO OBJECTI ON AND SUBMITTED THAT HE HAS RECEIVED THE AMENDED APPEAL P APERS. WE ACCORDINGLY, RECALL THE EARLIER ORDER OF THE TRIBUN AL DATED 23-02-2010 AND DIRECT THE REGISTRY TO FIX THE APPEAL OF THE DE PARTMENT FOR HEARING ON MERIT ON 20-04-2011 FOR WHICH NO SEPARATE NOTICE WILL BE ISSUED TO THE PARTIES. MA NO.193/AHD/2010 (IN IT(SS) A NO.331/AHD/2002) ACIT CC-1(3), AHMEDABAD VS JOHNSON PHILLIP 2 3. IN THE RESULT, DEPARTMENTAL MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11-02-2011 SD/- SD/- (A. N. PAHUJA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 11-02-2011 LAKSHMIKANT/- 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