Hariom Oil Industries, Baroda V. The ACIT.,Cent.Circle-1, Baroda

MA 194/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9596 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 12-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SINGH SR DR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B AHMEDABAD BEFORE SHRI A.K.GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER (MISC. APPLICATION) NO.194/AHD/2012 (A/O ITA NO. 687/AHD/2012) / // / ASSESSMENT YEAR :2007-08 M/S. HARIOM OIL INDUSTRIES, STATION ROAD, PAVI JETPUR, DIST. BARODA 391160 [ PAN NO.AACFM 8025B ] V/S . ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, BARODA (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) (APPELLANT) .. (RESPONDENT) /BY APPELLANT SHRI MUKUND BAKSHI, AR /BY RESPONDENT SHRI D.K. SINGH, SR-DR ! /DATE OF HEARING 07-12-2012 '# ! /DATE OF PRONOUNCEMENT 14-12-2012 $ $ $ $ / // / O R D E R PER KUL BHARAT, JUDICIAL MEMBER:- THIS MISCELLANEOUS APPLICATION (MA) HAS BEEN FILED BY THE ASSESSEE FOR RECALLING THE ORDER PASSED IN ITA NO.687/AHD/2012 D ATED 20-07-2012, WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FO R NON-PROSECUTION. 2. LD. COUNSEL FOR THE ASSESSEE, SHRI MUKUND BAKSHI SUBMITTED THAT HONBLE TRIBUNAL WAS PLEASED TO DISMISS THE APPEAL ON THE GROUND OF NON- PROSECUTION. HE SUBMITTED THAT ON THE DATE OF HEARI NG I.E. ON 26-06-2012 LD. COUNSEL FOR THE ASSESSEE WAS ATTENDING HEARING BEFO RE HONBLE C BENCH OF MA NO194/AHD/2012 A.Y. 2007-08 M/S. HARIOM OIL INDS. V ACIT C.C-1, BRD . PAGE 2 THIS TRIBUNAL IN THE CASE OF M/S DATT DEVELOPERS IN ITA NO.131/AHD/2010 AND BY THE TIME HE REACHED THE APPEAL HAS ALREADY BEEN DISMISSED. AN AFFIDAVIT TO THIS EFFECT IS ALSO FILED BY THE PARTNER OF THE ASS ESSEE-FIRM. ON THE CONTRARY, LD. SR-DR SUBMITTED THAT LD. COUNSEL OUGHT TO HAVE SOUG HT FOR ADJOURNMENT OR DEPUTED SOMEONE TO SEEK PASS-OVER. HE OPPOSED THE A PPLICATION. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. THE LD. COUNSEL OF THE ASSESSE E OUGHT TO HAVE DEPUTED SOMEONE TO SEEK PASS-OVER OR ALTERNATIVELY SOUGHT A DJOURNMENT FROM THE TRIBUNAL, HOWEVER, IN THE INTEREST OF JUSTICE WE FE EL THAT AN OPPORTUNITY TO THE ASSESSEE SHOULD BE GIVEN TO REPRESENT ITS CASE. HEN CE, WE RE-CALL OUR ORDER DATED 20-07-2012 AND DIRECT THE REGISTRY TO FIX THE APPEAL OF HEARING IN DUE COURSE. THIS MA OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (A.K.GARODIA) (KUL BHA RAT) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) *DKP %&'- 14/12/2012 -./ 0 $ $ $ $ 1 1 1 1 / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. &/& 4 / CONCERNED CIT 4. 4- / CIT (A) 5. 67 , , -./ / DR, ITAT, AHMEDABAD 6. 7: ;< / GUARD FILE. BY ORDER/ $ , /TRUE COPY/ =/- &> , -./ 0 MA NO194/AHD/2012 A.Y. 2007-08 M/S. HARIOM OIL INDS. V ACIT C.C-1, BRD . PAGE 3 STRENGTHEN PREPARATION & DELIVERY O F ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 07/12 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE NO 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 07/12 4) DATE OF CORRECTION - - 5) DATE OF FURTHER CORRECTION - - 6) DATE OF INITIAL SIGN BY MEMBERS 11/12 7) ORDER UPLOADED ON 14/12 8) ORIGINAL DICTATION PAD-PART HAS BEEN ENCLOSED IN THE FILE YES 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 14/12