M/s. Triloknath Corporation, Valsad V. The Income tax Officer, Ward-4, Valsad

MA 204/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7936 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 24-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H K LAL
• Assessee Lawyers: RAJESH UPHAYAY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, AHMEDABAD BEFORE SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER M.A. NO.204/AHD/2011 IN I.T.A. NO. 4088/ AHD/2008 (ASSESSMENT YEAR 2005-06) M/S. TRILOKNATH CORPORATION, C/O TARUN K MODI, NEAR KASTURBA HOSPITAL, NANI MEHETWAD, VALSAD VS. ITO, WARD 4, VALSAD PAN/GIR NO. : AAEFT3551F (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI RAJESH UPHAYAY, AR RESPONDENT BY: SHRI H K LAL, SR. DR DATE OF HEARING: 23.03.2012 DATE OF PRONOUNCEMENT: 13.04.2012 O R D E R PER SHRI A. K. GARODIA, AM:- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE SEEKING RECALL OF EX-PARTE TRIBUNAL ORDER DATED 28.09.2011. IT IS SUBMITTED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION THAT THE HEARING OF APPEAL WAS FIXED ON 28.09.2011 AND THE ADJOURNMENT APPLICATION WAS SENT BY ONE OF THE PARTNERS OF THE ASSESSEE SHRI T K MODI ON 20.09 .2011 THROUGH SPEED POST AND THE SAME WAS DULY RECEIVED IN THE TRIBUNAL OFFICE ON 21.09.2011. IT IS FURTHER SUBMITTED THAT IT IS STATED BY THE TR IBUNAL IN THE IMPUGNED TRIBUNAL ORDER THAT THERE WAS NO APPLICATION OF THE ASSESSEE SEEKING ADJOURNMENT OF HEARING. IT IS FURTHER SUBMITTED TH AT UNDER THESE FACTS, M.A.NO.204 /AHD/2011 2 THERE IS AN APPARENT MISTAKE IN THE TRIBUNAL ORDER THEREFORE, THIS ORDER SHOULD BE RECALLED. 2. CONSIDERING THE ABOVE FACTS, WE ARE SATISFIED TH AT THERE IS APPARENT MISTAKE IN THE TRIBUNAL ORDER AND HENCE, WE RECALL THIS EX-PARTE TRIBUNAL ORDER AND FIX THE APPEAL FOR HEARING ON 11 TH APRIL 2012. SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT, NO FRESH N OTICE IS REQUIRED TO BE ISSUED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (MUKUL KUMAR SHRAWAT) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 30/3 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 2/4 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 13/4 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.13/4 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 13/4/12 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .