M/s. Chokshi Bhailal Dahyabhai & Co., Ahmedabad V. The Income Tax Officer, Ward-3(2), Ahmedabad

MA 214/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1748 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-05-2014
• Assessment Year: 1995-1996
• Appeal Filed On: 09-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS
• Assessee Lawyers: J P SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD (BEFORE SHRI D.K. TYAGI, J.M. & SHRI ANIL CHATURVE DI, A.M.) M. A. NO. 214/AHD/2013 (IN ITA NO. 562/AHD/2005) (ASSESS MENT YEAR: 1995-96) M/S. CHOKSHI BHAILAL DAHYABHAI AND CO. 2342/1, MANEK CHOWK, AHMEDABAD V/S ITO, WARD 3 (2), AHMEDABAD (APPELLANT) (RESPONDENT) M.A. NO. 215/AHD/2013 (IN ITA NO. 489/AHD/2013) (ASSESSMENT YEAR: 1995-96) SHRI ASHOKKUMAR BHAILAL CHOKSHI C/O. M/S. BHAILAL DAHYABHAI CHOKSHI AND CO. 2342/1, MANEK CHOWK, AHMEDABAD V/S ITO, WARD 3 (2), AHMEDABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI J.P. SHAH A.R. RESPONDENT BY : SHRI K.C. MATHEWS, SR. D.R. ( )/ ORDER DATE OF HEARING : 02-05-2014 DATE OF PRONOUNCEMENT : 30 -05-2014 PER SHRI ANIL CHATURVEDI,A.M. 1. THOUGH THESE M.AS. ARE OF THE DIFFERENT ASSESSEE S, THE COMMON REQUEST IS FOR RECALLING THE ORDER OF THE TRIBUNAL IN ASSESSEE S APPEAL IN ITA NOS. 489 & 562/AHD/2005 ORDER DATED 31.10.2013. 2. THROUGH THIS M.A, THE ASSESSEE HAS SUBMITTED THA T AT THE TIME OF HEARING AN IMPRESSION WERE GIVEN THAT THE MATTER WAS COVERED B Y THE DECISION IN THE CASE OF KAMLESH SONI AND THEREFORE THERE WAS NO NEE D TO ADVANCE FURTHER ARGUMENTS. ACCORDINGLY THE LD. A.R. DID NOT ADVANCE OTHER ARGUMENTS. BUT HOWEVER THE APPEAL WAS DISMISSED. THROUGH THIS M.A. , IT IS THEREFORE MA NOS. 214 & 215/A/1 3 (IN ITA NO. 489 & 562/AHD/2005) . A.Y. 1995- 96 2 SUBMITTED THAT SINCE THE ASSESSEE DID NOT GET AN OP PORTUNITY OF HEARING, THE ORDER BE RECALLED. THE LD. D.R. ON THE OTHER HAND S UBMITTED THAT THERE WAS NO MISTAKE APPARENT FROM RECORD AND THEREFORE OBJECTED TO THE PRAYER OF THE ASSESSEE FOR RECALLING THE ORDER. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT AT THE TIME OF HEARING OF APPEAL, ASSESSE E HAD RELIED ON CERTAIN DECISIONS AND THE HEARING WAS CONCLUDED WITHOUT GIV ING AN OPPORTUNITY TO THE ASSESSEE TO ADVANCE OTHER ARGUMENTS IN SUPPORT OF I TS APPEAL. HOWEVER AT THE TIME OF DICTATING THE ORDER, IT WAS FOUND THAT ASSESSEES CASE WAS NOT COVERED BY THE DECISIONS RELIED UPON HIM IN THE ORD ER DATED 31.10.2013. SINCE THE ASSESSEE COULD NOT ADVANCE OTHER ARGUMENT S IN SUPPORT OF ITS APPEAL, WE FEEL A MISTAKE HAS CREPT INADVERTENTLY I N OUR ORDER AND THEREFORE TO RECTIFY THE SAME, WE RECALL THE ORDER DATED 31.10.2 013. THE DATE OF HEARING IS FIXED FOR 19.06.2014 AND SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, THE ISSUANCE OF NOTICE IS DISPENSED WITH. 4. IN THE RESULT, THE M.AS. FILED BY THE ASSESSEES ARE ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 30 - 05 - 2014. SD/- SD/- (D.K. TYAGI) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT, AHMEDABAD