Shri Imranbhai E.Lokhandwala, V. The Income tax Officer,Ward-4, Anand

MA 250/AHD/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 5973 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 18-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K DHANISTA
• Assessee Lawyers: M G PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD (BEFORE SHRI BHAVNESH SAINI, JM AND A. N. PAHUJA, A M) M. A. NO.250/AHD/2010 (IN ITA NO.1076/AHD/2007 A. Y. 2003-04) IMRANBHAI E. LOKHANDWALA, C/O. MODHOS ASSOCIATES, VHORWAD, AT UMRETH, DIST. ANAND VS THE INCOME TAX OFFICER, WARD-4, WARD PA NO. AAWPL 2450 P (APPLICANT) (RESPONDENT) APPLICANT BY SHRI M. G. PATEL, AR RESPONDENT BY SHRI R. K. DHANISTA, SR. DR ORDER PER BHAVNESH SAINI : THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT BECAUSE NONE APPEARED ON BEHAL F OF THE ASSESSEE ON THE DATE OF HEARING ON 05-07-2010. THE APPEAL WAS NOT DECIDED ON MERIT. THE REASONS GIVEN BY THE ASSESSEE IN THE MISC. APPLICATION WOULD NOT ENTITLE THE ASSESSEE FOR RECA LLING OF THE ORDER. HOWEVER, CONSIDERING THE FACT THAT THE APPEAL WAS N OT DECIDED ON MERIT, THE ORDER COULD BE RECALLED SUBJECT TO PAYME NT OF COST TO THE REVENUE. WE ACCORDINGLY, RECALL THE ORDER DATED 05- 07-2010 AND RESTORED THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER SUBJECT TO PAYMENT OF COST OF RS.1,000/- WHICH SHALL BE PAID T O THE REVENUE DEPARTMENT WITHIN 30 DAYS FROM THE DATE OF ORDER. A PPEAL BE FIXED FOR FINAL HEARING ON 23-03-2011 FOR WHICH NO SEPARATE N OTICE WILL BE ISSUED. MA NO.250/AHD/2010 (IN ITA NO.1076/AHD/2007) IMRANBHAI E. LOKHANDWALA VS ITO, W-4, ANAND 2 2. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE IS ALLOWED SUBJECT TO COST ABOVE. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT ON 28-01-2011 SD/- SD/- (A N. PAHUJA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 28-01-2011 LAKSHMIKANT/- 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