Shri Sattarbhai S.Sarvaiya, SILVASSA V. The ACIT., Valsad

MA 219/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9221 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2000-2001
• Appeal Filed On: 27-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A TIRKEY
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI MUKUL KUMAR SHRAWAT, JM AND SHRI A. MO HAN ALANKAMONY, AM) M. A. NO.180 AND 219/AHD/2011 (IN ITA NO.1533 AND 1534/AHD/2011: AY 1999-00 AND 2 000-01) SHRI SATTARBHAI S. SARVAIYA, PROPRIETOR OF BOMBAY BUILDERS, BAVIS FALIA, UMARKUI ROAD, SILVASA P. A. NO. ADZPS 8296 G VS THE A. C. I.T., VALSAD CIRCLE, VALSAD (APPLICANT) (RESPONDENT) APPLICANT BY SHRI BHUPENDRA SHAH, AR RESPONDENT BY SHRI A. TIRKEY, SR. DR DATE OF HEARING: 05-10-2012 DATE OF PRONOUNCEMENT: 05-10-2012 ORDER PER A. MOHAN ALANKAMONY : THESE TWO MISC. APPLICATIONS ARE FILED BY THE ASSESSEE RECALLING TH E ORDER OF THE TRIBUNAL DATED 16 TH SEPTEMBER, 2012 PASSED IN ITA NOS.1533 AND 1534/AH D/2011 FOR ASSESSMENT YEARS 1999-2000 AND 2000-01. 2. THE ASSESSEE IN HIS MISC. PETITIONS SUBMITTED TH AT ON THE DATE OF HEARING OF THE APPEALS, THE LEARNED AR, BHUPENDRA S HAH, COULD NOT ATTEND THE MATTER DUE TO LATE RECEIPT OF THE NOTICE OF HEA RING FIXED ON 16-09-2012 AND FURTHER PRAYED THAT HE IS VERY MUCH INTERESTED IN PURSING HIS APPEAL AND HE MAY BE GIVEN AN OPPORTUNITY OF BEING HEARD B Y RECALLING THE AFORESAID ORDER OF THE TRIBUNAL. THE LEARNED DR DID NOT OPPOSE TO THE AFORESAID SUBMISSION OF THE ASSESSEE. MA NO.180 AND 219/AHD/2011 (IN ITA NOS.1533 AND 1534 /AHD/2011 (AY: 1999-2000 AND 2000-01) SHRI SATTARBHAI S. SARVAIYA VS ACIT, VALSAD 2 3. AFTER HEARING BOTH THE SIDES AND PERUSING THE MA TERIALS ON RECORD IT IS APPARENT THAT AS SUBMITTED BY THE ASSESSEE THE N OTICE OF HEARING WAS RECEIVED BY HIM ONLY ON 17-09-2012 I.E. ON THE NEXT DATE OF HEARING FIXED ON 16-09-2012. CONSIDERING THESE FACTS, WE ARE OF T HE VIEW THAT IN THE INTEREST OF JUSTICE ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE OF BEING HEARD. ACCORDINGLY, WE HEREBY RECALL THE A FORESAID ORDER OF THE TRIBUNAL AND ALLOW THE MISC. APPLICATION FILED BY T HE ASSESSEE AND HEREBY DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING O N 14-01-2013. SINCE BOTH THE PARTIES WERE INTIMATED IN THE OPEN COURT, NO FU RTHER NOTICE IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, THE MISC. APPLICATIONS OF THE ASS ESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 05-10-2012. SD/- SD/- (MUKUL KUMAR SHRAWAT) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANT 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 D Y. REGISTRAR, ITAT, AHMEDABAD MA NO.180 AND 219/AHD/2011 (IN ITA NOS.1533 AND 1534 /AHD/2011 (AY: 1999-2000 AND 2000-01) SHRI SATTARBHAI S. SARVAIYA VS ACIT, VALSAD 3 1. DATE OF DICTATION: 05-10-2012 (DIRECT DICTATION ) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 05-10-2012 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: