Smt. Rekhaben Hasmukhlal Jariwala, Surat V. The ACIT.,Circle-3, Surat

MA 27/AHD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6272 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2002-2003
• Appeal Filed On: 22-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D K PARIKH

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE SHRI D.K.TYAGI, JUDICIAL MEMBER AND SHRI A.MOHAN ALONKAMONY, ACCOUNTANT MEMBER (MISC. APPLICATION) NO.27 /AHD/2011 (ARISING OUT ITA NO.3489/AHD/2008 ) / // / ASSESSMENT YEAR:2002-03 (MISC. APPLICATION) NO.28 /AHD/2011 (ARISING OUT ITA NO.3493/AHD/2008 ) / // / ASSESSMENT YEAR:2006-07 SMT. REKHABEN HASMUKLAL JARIWALA, 89, NEHRU NAGAR SOCIETY, ICHCHHANATH, SURAT, PAN NO.ACRPJ9028N / V/S . ACIT, CIRCLE-3, SURAT (ORIGINAL APPELLANT) (APPELLANT) .. (ORIGINAL RESPONDENT (RESPONDENT) ! /BY ASSESSEE SHRI D.K. PARIKH, AR '# ! BY REVENUE SHRI VINOD TANWANI, SR-DR !$% &' /DATE OF HEARING 20-04-2012 () &' /DATE OF PRONOUNCEMENT 20-04-2012 * * * * / // / ORDER PER D.K.TYAGI, JUDICIAL MEMBER:- BY WAY OF THESE TWO MISCELLANEOUS APPLICATIONS (MA) THE ASSESSEE HAS REQUESTED FOR RE-CALLING OF THE ORDER PASSED BY THE TRIBUNAL ON 21-01-2011 IN ITA NO.3489/AHD/2008 AND ITA NO.3494/AHD/2008. 2. AT THE TIME OF HEARING LD. COUNSEL FOR THE ASSES SEE STATED IN ITA NO. 3489/AHD/2008 FOR ASSESSMENT YEAR 2002-03 THE TRIBU NAL HAS MISSED TO ADJUDICATE GROUNDS NO.4 AND GROUND NO.5 LD. SR-DR RAISED NO OB JECTION IF THE ORDER MAY BE RECALLED TO THIS EXTENT ONLY. 3. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE ORD ER PASSED BY TRIBUNAL AND WE FIND THAT A MISTAKE HAS CROPPED UP IN NOT ADJUDI CATING THE GROUND NO.4 & 5 OF THE MA NO.27-28/AHD/2011 A.YS. 02-03 & 06-07 SMT REKHABEN H LARIWALA V. ACIT, CIR-3, SRT PAGE 2 ORDER AND WE RECALL THE ORDER TO THIS EXTENT ONLY. THE APPEAL IS FIXED FOR HEARING ON 27-06-2012 AND NO FURTHER NOTICE WILL BE SENT TO EITHER OF TH E PARTIES. 4. IN THE RESULT, ASSESSEES MA IS ALLOWED TO T HE EXTENT OF GROUNDS NO.4 AND 5 AS INDICATED ABOVE. NOW COMING TO ASSESSEES MA NO.28/AHD/2011. 5. AT THE TIME OF HEARING IT WAS POINTED OUT BY LD. COUNSEL FOR THE ASSESSEE THAT GROUND NO.2 OF THE APPEAL HAS NOT BEEN ADJUDICATED BY THE TRIBUNAL AND THEREFORE THE ORDER MAY KINDLY BE RECALLED TO THIS EXTENT. LD . SR-DR RAISED NO OBJECTION IF THE ORDER IS RECALLED TO THIS EXTENT ONLY. 6. AFTER HEARING BOTH THE SIDES AND PERUSING THE RE CORD WE FIND THAT MISTAKE APPARENT FROM THE RECORD HAS CROPPED UP IN NOT ADJ UDICATING THE GROUND NO.2 OF THE APPEAL AND THEREFORE THE ORDER IS HEREBY RECALLED T O THAT EXTENT FOR ADJUDICATING THE GROUND NO.2 OF THE APPEAL. THE APPEAL IS FIXED FOR HEARING ON 27-06-2012 AND NO FURTHER NOTICE WILL BE SENT TO EITHER OF THE PARTIE S. THE MA FILED BY THE ASSESSEE IS ALLOWED AS INDICATED ABOVE. 7. IN COMBINE RESULT, BOTH THE MA OF ASSESSEE ARE ALLO WED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREIN ABOVE AT CAPTION PAGE. SD/- SD/- (A.MOHAN ALONKAMONY) (D.K.TYAGI) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) *DKP +,-- 20/04/2012 * * * * 3& 3& 3& 3& 4& 4& 4& 4& / COPY OF ORDER FORWARDED TO:- 1. 67 /APPELLANT 4. $8- /CIT (A) 2.3967 /RESPONDENT 5.;< 3& , , /DR,ITAT, AHMEDABAD 3. !,, & $8 /CONCERNED CIT 6. < ?@ / GUARD FILE. BY ORDER/ * !, /TRUE COPY/ A/! ,' ,