Shri Dipakkumar C.Doshi, Ankleshwar V. The Addl.CIT.,Range-4, Baroda

MA 230/AHD/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0735 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 11-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (BEFORE SHRI A. MOHAN ALANKAMONY, AM AND KUL BHARAT , JM) M.A. NO.230/AHD/2012 (IN ITA NO.1901/AHD/2012 FOR Y.: 2009-10) DIPAK KUMAR C. DOSHI, 206 ANMOL PLAZA, OPP. GIDC BUS STAND, ANKLESHWAR 393 002 P. A. NO. AACPD 4384 Q VS THE ADDL. C. I. T., RANGE -4, INCOME TAX OFFICE, STATION ROAD, BHARUCH (APPLICANT) (RESPONDENT) APPLICANT BY SHRI YASH BHATT, AR RESPONDENT BY SHRI P. I. KUREEL, SR. DR DATE OF HEARING: 02-08-2013 DATE OF PRONOUNCEMENT: 02-08-2013 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 25 TH OCTOBER, 2012 PASSED IN ITA NO.1909/AHD/2012. 2. THE LEARNED AR OF THE ASSESSEE SUBMITTED STATIN G THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING FOR THE FIRST TIME O N 25-10-2012 AND THE LEARNED AR ENGAGED BY THE ASSESSEE NEITHER COULD ATTEND THE HEARING AS HE WAS OUT OF THE STATE ON ACCOUNT OF HIS PROFESSIONAL ASSIGNMENT DURING THE PERIOD NOR COULD FILE ANY APPLICATION FOR ADJOURNMENT OF THE HEARING . BASED ON THESE UNAVOIDABLE CIRCUMSTANCES, THE LEARNED AR PRAYED THE BENCH FOR RECALLING THE AFORESAID ORDER OF THE TRIBUNAL TO GIVE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. THE LEARNED DR STRONGLY OBJECTED TO THE SUBMIS SIONS OF THE ASSESSEE. M. A. NO.230/AHD/2012 (IN ITA NO.1909/AHD/2012 (AY 2009-10) DIPAKKUMAR C. DOSHI VS ADDL. CIT, R-4, BHARUCH 2 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, 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 ON 26-08-2013. SINCE BOTH THE PARTIES ARE INTIMATED IN THE OPEN COURT NO TICE NEED NOT BE ISSUED. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 02-08-2013 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 02-08-201 3 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 02-08-2013 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: