Shri Dipak Jashvantlal Panchal, Ahmedabad V. The Income tax Officer, Ward-2(3), Ahmedabad

MA 212/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7642 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2001-2002
• Appeal Filed On: 07-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S N DIVATIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'C' BEFORE SHRI D K TYAGI - JM AND SHRI A MOHAN ALANKAMONY - AM M A NO.212/AHD/2011 [ARISING OUT OF ITA NO.3916/AHD/2004 (ASSESSMENT YEAR:-2001-02) SHRI DIPAK J PANCHAL, 402-403, SHASHWAT, OPP. GUJARAT COLLEGE, ELLIS- BRIDGE, AHMEDABAD V/S THE INCOME-TAX OFFICER, WARD-2(3), AHMEDABAD PAN: ABOPP 7152 P [APPLICANT] [ORIGINAL APPELLANT] [OPPONENT] [ORIGINAL RESPONDENT] ASSESSEE BY :- SHRI S N DIVATIA, AR REVENUE BY:- SHRI SAMIR TEKRIWAL, SR. DR DATE OF HEARING:- 30-03-2012 DATE OF PRONOUNCEMENT:- 30-03-2012 O R D E R PER D K TYAGI (JM) :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER D ATED 30-11- 2009 PASSED BY THE ITAT AHMEDABAD BENCH-C IN ITA.NO.3916/AHD/2004 FOR THE ASSESSMENT YEAR 2001-0 2. 2 THE ONLY MISTAKE POINTED OUT BY THE ASSESSEE IS T HAT GROUND NO.3 TAKEN BY THE ASSESSEE AT THE TIME OF HEARING O F THE APPEAL [AS MENTIONED IN THE MISC. APPLICATION], HAS NOT BEEN A DJUDICATED BY THE TRIBUNAL. THE ASSESSEE, THEREFORE, REQUESTED TH AT THE ORDER OF THE TRIBUNAL BE RECALLED TO ADJUDICATE GROUND NO.3. THE LEARNED 2 2 DR DID NOT OBJECT TO THIS PRAYER OF THE ASSESSEE. T HEREFORE, THE ORDER DATED 30-11-2009 IN THE ABOVE APPEAL IS RECAL LED TO THIS EXTENT FOR THE PURPOSE OF DECIDING GROUND NO.3 ONLY . THE REGISTRY IS ALSO DIRECTED TO FIX THE HEARING OF THI S APPEAL ON 26- 04-2012 TO ADJUDICATE AND DECIDE GROUND NO.3 ONLY. 3 IN THE RESULT, THE MISCELLANEOUS APPLICATION IS A LLOWED. ORDER PRONOUNCED IN THE COURT TODAY ON 30-03-2012 SD/- SD/- (A MOHAN ALANKAMONY) ACCOUNTANT MEMBER (D K TYAGI) JUDICIAL MEMBER DATE : 30-03-2012 COPY OF THE ORDER FORWARDED TO: 1. SHRI DIPAK J PANCHAL, 402-403, SHASHWAT, OPP. GU JARAT COLLEGE, ELLIS-BRIDGE, AHMEDABAD 2. THE INCOME-TAX OFFICER, WARD-2(3), AHMEDABAD 3. CIT CONCERNED 4. CIT(A)-VI, AHMEDABAD 5. DR, ITAT, AHMEDABAD BENCH-C, AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT, AHMEDABAD