Shri Somabhai Nanabhai Parmar, Dist.Baroda V. The Income tax Officer,Ward-7(1), Baroda

MA 205/AHD/2007

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6306 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 11-10-2007
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K DHANESTA
• Assessee Lawyers: SOMABHAI N PARMAR

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B AHMEDABAD BEFORE S/SHRI D.K. TYAGI, JM AND D.C.AGRAWAL, AM SHRI SOMABHAI NANABHAI PARMAR, E-1, SHAKTI PARK, KARODIA, DIST. BARODA- 391310. VS. INCOME-TAX OFFICER, WARD 7(1), BARODA. (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI SOMABHAI N. PARMAR, ASSESSEE. RESPONDENT BY:- SHRI R. K. DHANESTA, DR O R D E R PER D.C. AGRAWAL, ACCOUNTANT MEMBER . IN THIS MISCELLANEOUS APPLICATION FILED BY THE ASS ESSEE SUBMITTED AS UNDER :- 1. THE ABOVE APPEAL IS DISMISSED FOR WANT OF PROSECUTI ON AS PER ENCLOSED ORDER. 2. IT IS SUBMITTED THAT AS THE APPEAL INVOLVED SMALL A MOUNT, I DID NOT ENGAGE A LAWYER AND SENT WRITTEN SUBMISSIONS ON 23.5.2007 SUFFICIENTLY BEFORE THE DATE OF HEARING. 3. THE AFORESAID SUBMISSIONS HAVE NOT BEEN CONSIDERED WHILE PASSING THE ORDER AND HENCE THERE WAS ERROR IN HOLD ING THAT I AM NOT INTERESTED IN PURSUING THE APPEAL. IN VIEW OF THE ABOVE, I REQUEST YOUR HONOUR TO REST ORE THE APPEAL AND DECIDE THE SAME ON MERITS AFTER CONSIDERING MY WRIT TEN SUBMISSIONS AS ENCLOSED. M.A. NO.205/AHD/2007 ARISING OUT OF ITA NO.1319/AHD/2007 ASST. YEAR 2004-05 MA NO.205/AHD/2007 ARISING OUT OF ITA NO.1319/AHD2007 ASST. YEAR 2004-05 2 2. AFTER HEARING BOTH THE PARTIES AND CONSIDERING T HE MATERIAL ON RECORD, WE ARE OF THE VIEW THAT IT WOULD BE IN THE INTEREST OF JUSTICE TO RECALL THE ORDER OF THE TRIBUNAL AND HENCE WE RECAL L THE ORDER. THE HEARING OF THE APPEAL IS FIXED ON 20 TH JUNE, 2011. BOTH THE PARTIES ARE INFORMED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER WAS PRONOUNCED IN OPEN COURT ON 6/5/11. SD/- SD/- (D. K. TYAGI) (D.C. AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMB ER AHMEDABAD, DATED : 6/5/11. MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD MA NO.205/AHD/2007 ARISING OUT OF ITA NO.1319/AHD2007 ASST. YEAR 2004-05 3 1.DATE OF DICTATION 8/4/2011 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 8/4/ 2011 MEMBER.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 DICTATING MEMBER FOR PRONOUNCEMENT.. 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .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 ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..