Mr. Kiritkant C. Kotwal, Surat V. The Income tax Officer,Ward-3(3), Surat

MA 218/AHD/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0415 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 20-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (BEFORE SHRI A. MOHAN ALANKAMONY, AM AND KUL BHARAT , JM) M.A. NO.218/AHD/2012 (IN ITA NO.919/AHD/2010 FOR Y.: 2006-07) KIRTIKANT C. KOTWAL, 903, ADHAR SHILA APARTMENT, OPP. BINAYAK STORE, PARIE POINT, SURAT P. A. NO. ABMPK 5652 M VS THE INCOME TAX OFFICER, WARD -3(3), AAYAKAR BHAVAN, MAJURA GATE, SURAT (APPLICANT) (RESPONDENT) APPLICANT BY SHRI KIRTIKANT C. KOTWAL, ASSESSEE RESPONDENT BY SHRI T. SANKAR, SR. DR DATE OF HEARING: 21-06-2013 DATE OF PRONOUNCEMENT: 21-06-2013 O R D E R PER A. MOHAN ALANKAMONY: THIS MISC. APPLICATION IS FILED BY THE ASSESSEE REQUESTING RECALLING OF THE ORDER OF THE T RIBUNAL DATED 15 TH OCTOBER, 2012 PASSED IN ITA NO.919/AHD/2010. 2. THE ASSESSEE IN PERSON ARGUED BEFORE US STATING THAT ON THE EARLIER OCCASION THE ASSESSEE DID NOT APPEAR ON THE DATE OF HEARING BEFORE THE BENCH UNDER THE BELIEF THAT THE APPEAL WOULD BE HEARD BAS ED ON THE WRITTEN SUBMISSION TENDERED BY THE ASSESSEE AND THE BENCH WOULD DECIDE THE MATTER ON MERITS. HE, FURTHER PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIV EN SO THAT HE MAY APPEAR IN PERSON BEFORE THE BENCH ON THE DATE OF HEARING TO A SSIST THE BENCH FOR DECIDING THE MATTER ON MERITS. 3. THE LEARNED DR STRONGLY OBJECTED TO THE SUBMIS SIONS OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, WE ARE OF THE CONS IDERED VIEW THAT ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE TO A RGUE THE MATTER ON MERITS, M. A. NO.218/AHD/2012 (IN ITA NO.919/AHD/2010 (AY 2 006-07) KIRTIKANT C. KOTWAL VS ITO, W-3(3), SURAT 2 AND SINCE BENCH HAD NOT DECIDED THE MATTER ON MERIT S, THE APPEAL OF THE ASSESSEE REQUIRES TO BE RECALLED. ACCORDINGLY, WE H EREBY RECALL THE APPEAL OF THE ASSESSEE AND HEREBY DIRECT THE REGISTRY TO POST THE CASE IN DUE COURSE INTIMATING BOTH THE PARTIES. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21-06-2013 SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANT LAKSHMIKANT LAKSHMIKANT LAKSHMIKANTA AA A DEKA/ DEKA/ DEKA/ DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER ASST. REGISTR AR, ITAT, AHMEDABAD 1. DATE OF DICTATION: DIRECT ON COMPUTER 21-06-201 3 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 21-06-2013 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR. P. S./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. 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 ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: