Shri Jashwantlal Girdharlal Patel(HUF), Surat V. The Dy.CIT.,Circle-3, Surat

MA 213/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5862 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-12-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 01-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK JOHRI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD D BENCH (BEFORE S/SHRI G.D. AGARWAL, VICE-PRESIDENT AND MAHAVIR SINGH, JUDICIAL MEMBER) MA NO.213/AHD/2010 IN ITA.NO.3707/AHD/2007 [ASSTT. YEAR : 2004-2005] JASWANTILAL GIRDHARLAL PATEL (HUF) 35, KHADKI STREET ADAJAN GAM, SURAT. VS. DCIT, CIR.3 SURAT. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI HARDIK VORA REVENUE BY : SHRI ALOK JOHRI O R D E R G.D. AGARWAL, VICE-PRESIDENT : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED FOR MODIFICATION/RECALL OF THE ORDER OF THE ITAT IN ITA NO.3707/AHD/2007 DATED 8-7-2010. 2. AT THE TIME OF HEARING BEFORE US, IT IS STATED B Y THE LEARNED COUNSEL THAT THE ITAT HAD DISMISSED THE ASSESSEES APPEAL IN LIMINE VIDE ORDER DATED 8 TH JULY, 2010 PRESUMING THAT THE ASSESSEE IS NOT INTER ESTED IN PURSUING ITS APPEAL. HE HAS STATED THAT THE ASSESSEE HAD INFORMED HIM TO APPEAR BEFORE THE ITAT ON 8 TH JULY, 2010 I.E. THE DATE ON WHICH THE HEARING WAS FIXED BEFORE THE ITAT. HOWEVER, HE OMITTED TO NOTE THE DATE IN THE DIARY A ND THEREFORE FORGOT TO APPEAR ON THE DATE OF HEARING. HE THEREFORE SUBMITTED THA T IT IS BECAUSE OF HIS MISTAKE, APPEARANCE IN THE MATTER COULD NOT BE MADE. HE ALS O SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PURSUING ITS AP PEAL. HE THEREFORE REQUESTED THAT THE ORDER OF THE ITAT DATED 8 TH JULY, 2001 MAY BE RECALLED AND THE APPEAL MAY BE RE-FIXED FOR HEARING. 3. THE LEARNED DR, RELIED ON THE ORDER OF THE ITAT. MA NO.213/AHD/2010 -2- 4. WE HAVE CAREFULLY CONSIDERED THE ARGUMENTS OF BO TH THE SIDES AND PERUSED THE MATERIAL PLACED BEFORE US. AFTER CONSI DERING THE SUBMISSION OF THE LEARNED COUNSEL, WE ARE OF THE OPINION THAT IT WOUL D BE IN THE INTEREST OF JUSTICE IF THE ITAT ORDER DATED 8 TH JULY, 2010 IN ITA NO.3707/AHD/2007 IS RECALLED. WE ORDER ACCORDINGLY AND DIRECT THAT THE APPEAL MAY BE HEARD AFRESH ON 9 TH FEBRUARY, 2011. THE NEXT DATE OF HEARING IS INFORM ED TO BOTH THE PARTIES IN THE OPEN COURT. 5. IN RESULT, ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 24 TH DECEMBER, 2010. SD/- SD/- (MAHAVIR SINGH) JUDICIAL MEMBER (G.D. AGARWAL) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 24-12-2010 COPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD