Shri Abdul Kadar M.Dinath, Surat V. The Income tax Officer,Ward-7(1), Surat

MA 26/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7436 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 21-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M G PATEL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, , . .. . . .. . , . ! ! ! ! ! ! ! ! , ' ' ' ' # # # # IN THE INCOME TAX APPELLATE TRIBUNAL : A BENCH : AHMEDABAD BEFORE SHRI D.K.TYAGI, J.M. & HONBLE SHRI A.MOHA N ALANKAMONY, A.M.) $$ $$ $$ $$ ! ! ! ! (M.A.) NO.26/AHD/2011 : ASSESSMENT YEAR 2005-06 (ARISING OUT OF ITA NO.3283/AHD./2008) SHRI ABDUL KADDAR M. DINATH SURAT .... ( / APPLICANT) -VS- PAN: AAHPD 1609F ITO, WARD-7(1), SURAT ( %&' / RESPONDENT) ( ) /APPLICANT BY : SHRI M.G.PATEL, A.R. %&' ( ) / RESPONDENT BY : SHRI VINOD TANWANI, SR.D.R. *!+ ( ,' / DATE OF HEARING : 20/01/2012 - . ( ,' / DATE OF PRONOUNCEMENT : 20/01/2012 / / / / / ORDER PER SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER : THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICAT ION SEEKING RECALLING OF THE ORDER PASSED BY THE TRIBUNAL DATED 18.01.2011 IN ITA NO.3283/AHD/2008 FOR THE ASSESSMENT YEAR 2005-06. 2. THE ASSESSEE, VIDE HIS M.A. DATED 14.02.2011, HA S STATED AS UNDER: 1. THE APPLICANT FILED ABOVE STATED APPEAL BEING IT A NO.3283/AHD/2008 BEFORE THE HON'BLE TRIBUNAL WHICH WAS DISMISSED 2 M.A.NO. 26-AHD-2011 BY THE HON'BLE INCOME TAX APPELLATE TRIBUNAL 'A' BE NCH, AHMEDABAD BY ORDER DATED 18/01/2011. COPY OF THE SA ID ORDER IS ENCLOSED FOR READY REFERENCE AT ANNEXURE-A 2. THE APPLICANT BEGS TO SUBMIT THAT NOTICE OF HEA RING WAS NOT RECEIVED THE APPLICANT AND, THEREFORE, APPLICANT CO ULD NOT ATTEND ON THE DATE OF HEARING. THE AFFIDAVIT OF THE APPLICANT IS ENCLOSED HEREWITH ANNEXURE-B. 3. YOUR APPLICANT, THEREFORE, HUMBLY PRAYS T HAT, UNDER THE ABOVE STATED FACTS AND CIRCUMSTANCES OF THE CASE AND IN D IE INTEREST OF NATURAL JUSTICE, THE ABOVE STATED EXPARTE ORDER PAS SED BY THE HON'BLE TRIBUNAL ON 18/01/2011 DISMISSING THE APPEAL, MAY B E KINDLY RECALLED AND THE MATTER BE DECIDED AFRESH AFTER GRANTING THE APPLICANT, A PROPER AND ADEQUATE OPPORTUNITY OF BEING HEARD AND FOR WHICH ACT OF KINDNESS THE APPLICANT FOR EVER SHALL REMAIN GRATEF UL TO YOUR HONOURS. 3. AT THE TIME OF HEARING, THE LD. A.R. SUBMITTED T HAT ON THE BASIS OF ABOVE SUBMISSIONS OF THE ASSESSEE, THE ORDER OF THE TRIBUNAL DATED 18.01.2011 MAY KINDLY BE RECALLED. ON THE OTHER HAN D, THE LD. D.R. DID NOT CONTROVERT THE SUBMISSIONS OF THE LD. A.R. 4. RIVAL SUBMISSIONS WERE CONSIDERED. IT IS PERTINE NT TO NOTE THAT THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR NON-PROSECUTION FOLLOWING THE DECISION OF THE ITAT IN THE CASE OF M ULTIPLAN INDIA LTD. ( SUPRA ). KEEPING IN VIEW OF THE TOTALITY OF THE FACTS, WE AR E OF THE VIEW THAT IT WILL MEET THE ENDS OF JUSTICE, IF THIS ORDER IS RECALLED . WE ORDER ACCORDINGLY AND DIRECT THE REGISTRY TO FIX THE APPEAL OF THE ASSESS EE ON 26.03.2012. SINCE THE ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT AND BOTH THE PARTIES HAVE 3 M.A.NO. 26-AHD-2011 BEEN INFORMED ABOUT THE DATE OF HEARING IN THE COUR T, IT IS NOT NECESSARY TO SERVE THE NOTICE OF HEARING TO BOTH THE SIDES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. 0 / ( - . 1!2 20 / 01 /201 2 3 ( + 4 SD/- SD/- (D.K.TYAGI) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT M EMBER DATED : 20/01/2012 / / / / ( (( ( %,$ %,$ %,$ %,$ 6$.,2 6$.,2 6$.,2 6$.,2- -- - 1. &' 2. %&' 3. , *; 4. *;- - 5. $> %,!, , 4 6. A0 / , B/ D , 4 TALUKDAR/ SR. P.S.