Ram Enterprise, Ahmedabad V. The Dy.CIT.,Circle-9, Ahmedabad

MA 227/AHD/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6115 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 25-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DIPAK SONI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : B BENCH : AHMEDABAD ( BEFORE HONBLE SHRI G.D.AGRAWAL, V.P. & HON'BLE SH RI T.K. SHARMA, J.M. ) M.A. NO. 227(AHD.) OF 2010 : ASSESSMENT YEAR : BLOCK PERIOD (ARISING OUT OF ITSS NO.32/AHD./08) M/S. RAM ENTERPRISE, AHMEDABAD ... (APPLICANT) -VS- PAN: AAEFR 0468D DCIT, CIRCLE-9, AHMEDABAD .. (RESPONDENT) APPLICANT BY : SHRI DIPAK SONI, A.R. RESPONDENT BY : SHRI K. MADHUSUDAN, SR. D.R. O R D E R PER SHRI T.K. SHARMA, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE FOR RECALLING OF THE ORDER DATED 27.09.2010 PASSED BY THE ITATB BENCH, AHMED ABAD DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION FOLLOWING THE PROVISIO NS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES, AS WERE CONSIDERED IN 38 ITD 320 (D ELHI) IN THE CASE OF CIT-VS- MULTIPLAN INDIA LTD. 2. IN THIS MISCELLANEOUS APPLICATION, IT IS POINTED OUT THAT THE COUNSEL OF THE ASSESSEE, IN THE DIARY, NOTED THE DATE OF HEARING ON 29.09.20 10 WHEREAS THE DATE OF HEARING WAS 27.09.2010. DUE TO THIS MISTAKE, THERE WAS NON-APPE ARANCE. THEREFORE, IN THE INTEREST OF JUSTICE, THE ORDER MAY BE RECALLED. 3. SHRI K. MADHUSUDAN, D.R., APPEARING FOR THE REVE NUE, OBJECTED TO THE AFORESAID PLEA OF THE ASSESSEE ON THE GROUND THAT THERE IS NO EVIDENCE THAT THE ASSESSEE HAS WRONGLY NOTED THE DATE OF HEARING IN HIS DIARY. 2 S.A.NO. 39-AHD-2010 4. RIVAL SUBMISSIONS WERE CONSIDERED. PRIMA FACIE, IT APPEARS THAT THE PLEA RAISED BY THE ASSESSEE IS CORRECT. THEREFORE, WE RECALL OUR O RDER DATED 27.09.2010 AND DIRECT THE REGISTRY TO FIX THE DATE OF HEARING ON 26.05.2011. THE DATE OF HEARING IS ANNOUNCED AT THE TIME OF HEARING. THEREFORE, THERE IS NO NECESSITY F OR ISSUING THE FORMAL NOTICE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11.03.2011 . SD/- SD/- (G.D.AGRAWAL) (T.K. SHARMA) VICE PRESIDENT JUDICIAL MEMBER DATED : 11/ 03 / 2011 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE 2) THE DEPARTMENT. 3) CIT(A.) CONCERNED, 4) CIT CONCERNED, 5) D.R., ITAT, AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGISTRAR, ITAT, AHMEDABAD TALUKDAR/SR.P.S.