Smt. Rupal M.Shah, Ahmedabad V. The ACIT.,Range-7, Ahmedabad

MA 235/AHD/2008

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4348 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 16-10-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V C MODI
• Assessee Lawyers: B R POPAT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : A BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA, J.M. & HONBLE SH RI N.S. SAINI, A.M.) M.A. NO. 235/AHD./2008 (ARISING OUT OF I.T.A. NO. 1604/AHD./2008 & C.O . 136/AHD/2008) ASSESSMENT YEAR : 2005-2006 SMT. RUPAL M. SHAH, -VS.- ASSISTANT COMMISSIONE R OF INCOME TAX, PROP. OF M/S. MANGALAM, AHMEDABAD CIRCLE-7, AHMEDA BAD (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI B.R. POPAT, C.A . RESPONDENT BY : SHRI V.C. MODI, 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 RE-CALLING THE DECISION DATED 07.07.2008 OF THE ITAT, A BENCH, AHMEDABAD IN I.T .A. NO. 1604/AHD./2008 ALONGWITH C.O. NO. 136/AHD/2008 (IN ITA NO. 1604/AHD/2008) FOR THE ASS ESSMENT YEAR 2005-06. 2. AT THE TIME OF HEARING, SHRI B.R. POPAT, C.A. AP PEARING ON BEHALF OF THE ASSESSEE STATED THAT TRIBUNAL IN THE AFORESAID ORDER IN ITA NO. 1604/AHD /2008 & CO NO. 136/AHD/2008 FOLLOWED THE DECISION OF THE TRIBUNAL DATED 07.07.2008 IN ITA NO . 1605/AHD/2008 & C.O. NO. 137/AHD/2008 IN THE CASE OF SHRI RUPESH K. SHAH (HUF) FOR THE ASSESSMEN T YEAR 2005-06. THAT DECISION WAS PASSED EX-PARTE AND THE SAME IS BEING ALSO RE-CALLED. THEREFORE, IN THE INTEREST OF JUSTICE, TRIBUNAL MAY RE-CALL ITS ORDER IN THE CASE OF THE ASSESSEE ALSO. 3. ON THE OTHER HAND, SHRI V.C. MODI, SR. D.R. APPE ARING ON BEHALF OF THE REVENUE VEHEMENTLY OPPOSED TO THE CONTENTION OF THE LD. COUNSEL OF THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, WE HAVE CAREFULLY GONE THROUGH THE CONTENTS OF MISCELLANEOUS APPLICATION AND AFFIDAVIT FILED. WE FOUND CONSIDERA BLE FORCE IN THE SUBMISSIONS MADE BY THE LD. COUNSE L OF THE ASSESSEE. IT IS PERTINENT TO NOTE THAT TRIBU NAL PASSED THE IMPUGNED ORDER EX-PARTE QUA THE ASSE SSEE AND THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE. IT IS ALSO TRUE THAT IN THE IMPUGNED ORDER, TRIBUN AL HAS FOLLOWED THE DECISION OF THE TRIBUNAL IN ITA NO. 16 05/AHD/2008 & CO NO. 137/AHD/2008 IN THE CASE OF SHRI RUPESH K. SHAH (HUF) (SUPRA) AS POINTED OUT BY THE LD. COUNSEL OF THE ASSESSEE. THAT ORDER IS BEING RE-CALLED BY US IN M.A. NO. 236/AHD/2008 HEAR D TODAY AND PRONOUNCED TODAY, I.E. 05.03.2008. IN 2 MA NO. 235/AHD/2008 THE INTEREST OF JUSTICE, WE ACCORDINGLY RE-CALL THE DECISION OF THE TRIBUNAL DATED 07.07.2008 AND DIRE CT THE REGISTRY TO FIX THE APPEAL OF THE DEPARTMENT AND CR OSS OBJECTION FILED BY THE ASSESSEE ON 12.04.2010. THE DATE OF HEARING WAS COMMUNICATED TO BOTH THE SIDES IN THE OPEN COURT. THE LD. COUNSEL OF THE ASSESSEE ASSURED THAT ON THE DATE OF HEARING, I.E. 12.04.201 0, HE WILL APPEAR ON BEHALF OF THE ASSESSEE TO ARGU E THE CASE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THE ORDER WAS PRONOUNCED IN THE COURT ON 05.03.201 0 SD/- SD/- (N.S. SAINI) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 05/ 03 / 2010 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 LAHA/SR.P.S.