Meenadevi N.Gupta, Surat V. The ACIT.,Circle-5, Surat

MA 248/AHD/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8468 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 15-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Assessee Lawyers: TEZ SHAH
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI MUKUL KR. SHRAWAT, JM AND SHRI A. MOHA N ALANKAMONY, AM) M. A. NO.248 & 249/AHD/2010 (IN ITA NO.4512 & 4513/AHD/2007 AY: 2004-05) 1. MEENADEVI N. GUPTA PA NO. ABZPG 2877 R 2. SUNEETADEVI A. GUPTA PA NO. ABZPG 2876 G-6, MOOLCAND MARKET, RING ROAD, SURAT VS THE ASSTT. CIT, CIRCLE-5, SURAT (APPLICANT) (RESPONDENT) APPLICANT BY SHRI TEZ SHAH, AR RESPONDENT BY SHRI B. L. YADAV, SR. DR DATE OF HEARING: 22-06-2012 DATE OF PRONOUNCEMENT: 6-07-2012 ORDER PER A. MOHAN ALANKAMONY : THESE TWO MISC. APPLICATIONS ARE FILED BY TWO DIFFERENT ASSESSEES S EEKING RECALLING OF THE COMMON ORDER OF THE TRIBUNAL DATED 18-08-2010 P ASSED IN ITA NO.4512 AND 4513/AHD/2007 FOR THE ASSESSMENT YEAR 2 004-05. 2. THE LEARNED AR SUBMITTED THAT THE AFORESAID APPE ALS WERE DISMISSED BY THE TRIBUNAL RELYING ON THE DECISION I N THE CASE OF CIT VS MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320. IT WAS FURTHER SUBMITTED THAT THE ASSESSEES CA WHO WAS LOOKING AFTER THE IN COME TAX MATTERS OF THE ASSESSEE FAILED TO COMMUNICATE THE DATE OF H EARING TO LEARNED AR OF THE ASSESSEE AND BECAUSE OF THIS REASON HE CO ULD NOT APPEAR MA NO.248 AND 249/AHD/2010 (IN ITA NO.4512 AND 4513/AHD/2007 AY: 2004-05) SMT. MEENADEVI N.GUPTA VS ACIT, CIR-5, SURAT SMT. SUNITADEVI A. GUPTA VS ACIT, CIR-5, SURAT 2 BEFORE THE BENCH ON THE DATE OF HEARING. THE LEARNE D AR, THEREFORE, REQUESTED FOR RECALLING OF THE ABOVE ORDER OF THE T RIBUNAL. 3. ON PERUSAL OF THE RECORD, WE FIND THAT THE APPEA LS OF THE ASSESSEE WERE DISMISSED BY THE TRIBUNAL FOR WANT OF PROSECUTION ON THE PART OF THE ASSESSEE AS SUBMITTED BY THE LEARNE D AR. THE REASON FOR NON-COMPLIANCE OF THE NOTICE OF HEARING OF THE APPEALS ON THE PART OF THE ASSESSEE AS STATED AFORESAID BY THE LEARNED AR SEEMS TO BE JUSTIFIABLE. WE, THEREFORE, ARE OF THE OPINION THAT IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY OF BEING HEARD NEEDS BE ALLOWED TO THE ASSESSEE. ACCORDINGLY, WE ALLOW BOTH THE MISC. APP LICATIONS OF THE ASSESSEES. THE ASSESSEES ARE HEREBY DIRECTED NOT TO SEEK UNNECESSARY ADJOURNMENT IN THE MATTER. THE REGISTRY IS DIRECTED TO POST THE APPEALS FOR HEARING ON 17-09-2012. SINCE, THE DATE OF HEARING IS COMMUNICATED TO BOTH THE PARTIES IN THE OPEN COURT NOTICE NEED NOT BE ISSUED. 4. IN THE RESULT, THE MISC. APPLICATIONS FILED BY T HE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 6-07-2012. SD/- SD/- (MUKUL KR. SHRAWAT) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/- -- - MA NO.248 AND 249/AHD/2010 (IN ITA NO.4512 AND 4513/AHD/2007 AY: 2004-05) SMT. MEENADEVI N.GUPTA VS ACIT, CIR-5, SURAT SMT. SUNITADEVI A. GUPTA VS ACIT, CIR-5, SURAT 3 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 1. DATE OF DICTATION: DIRECT DICTATION ON 22-06-201 2/04-07-12 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 04-07-12 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: