Shri Farsuram R. Bhamwala, Bharuch V. The DY. CIT., Cent.Circle-1, Baroda

MA 257/AHD/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7447 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 29-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C K MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, AHMEDABAD BEFORE SHRI D.K.TYAGI, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER M.A.NO.257/AHD/2010 I.T (SS). NO.120 / AHD/2004 (BLOCK PERIOD ENDED 12.08.1997) FARSURAM RATILAL BHAMWALA, VAIKUNT, OP. POLYTECHNIC COLLEGE, BHOLAV, BHARUCH VS. DCIT, CC-1, BARODA PAN/GIR NO. : ADFPB0662F (APPELLANT) .. (RESPONDENT) APPELLANT BY: WRITTEN SUBMISSION RESPONDENT BY: SHRI C K MISHRA, SR. DR DATE OF HEARING: 06.01.2012 DATE OF PRONOUNCEMENT: 06.01.2012 O R D E R PER SHRI A. K. GARODIA, AM:- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE AGAINST THE EX-PARTE TRIBUNAL ORDER DATED 12.10.2010. IT IS SU BMITTED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION THAT THE ASSESSEE HAS DULY FILED THE WRITTEN SUBMISSIONS AND THE PAPER BOOK BUT IN THE T RIBUNAL ORDER, THE SAME WERE NOT CONSIDERED AND HENCE, THIS EX-PARTE TRIBUN AL ORDER SHOULD BE RECALLED. 2. IN THE COURSE OF HEARING BEFORE US, WRITTEN SUBM ISSION WERE FILED BY THE ASSESSEE AS PER WHICH THE ASSESSEE HAS SUBMITTE D THAT WRITTEN SUBMISSIONS WERE FILED BY HIM BEFORE THE TRIBUNAL O N 01.02.2011 AND THE SAME WERE NOT CONSIDERED BY THE TRIBUNAL IN THE EX- PARTE TRIBUNAL ORDER PASSED BY IT. M..A.NO.257 /AHD/2010 2 3. WE HAVE CONSIDERED THE SUBMISSIONS OF THE ASSESS EE AND WE FIND THAT THE PAPER BOOK FILED BY THE ASSESSEE IS VERY M UCH AVAILABLE ON RECORD WHICH CONTAINS WRITTEN SUBMISSIONS ALSO BUT IN THE IMPUGNED TRIBUNAL ORDER, WRITTEN SUBMISSION WERE NOT CONSIDERED AND T HERE IS NO DECISION ON MERIT AFTER CONSIDERING THE WRITTEN SUBMISSIONS AND HENCE, WE ARE SATISFIED THAT THIS EX-PARTE TRIBUNAL ORDER SHOULD BE RECALLED FOR A DECISION ON MERIT AND HENCE, WE RECALL THIS EX-PARTE TRIBUNA L ORDER AND FIX THE APPEAL FOR HEARING ON 27.03.2012. SINCE THE DATE O F HEARING IS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (D. K.TYAGI) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 12/1 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 13/1.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 06/01 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.23/1 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23/01/2012 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .