Shri Sanjaykumar Jain(HUF), Surat V. The Income tax Officer,(OSD-III)Range-2, Surat

MA 27/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0139 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 18-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI I A. MOHAN ALANKAMONY, AM AND SHRI KUL BHARAT, JM) M.A. NO.27/AHD/2013 (IN ITA NO.299/AHD/2010 FOR Y.: 2006-07) SANJAYKUMAR JAIN (HUF), E-3638 TO 3653, RAGHUKUL TEXTILES MARKET, RING ROAD, SURT 395002 P. A. NO. AADHS 9942 Q VS THE INCOME TAX OFFICER (OSD-III) RANGE 2, SURAT (APPELLANT) (RESPONDENT) APPLICANT BY SHRI M. PULAVWALA, AR RESPONDENT BY SHRI T. SHANKAR, SR. DR DATE OF HEARING: 17-05-2013 DATE OF PRONOUNCEMENT: 17-05-2013 O R D E R PER A. MOHAN ALANKAMONY: THIS MISC. APPLICATION IS FILED BY THE ASSESSEE APPLICANT REQUESTING RECALLING OF THE ORDE R OF THE TRIBUNAL DATED 11 TH FEBRUARY, 2013 PASSED IN ITA NO.299/AHD/2010. 2. THIS APPEAL WAS EARLIER DISMISSED DUE TO NON-AP PEARANCE ON THE PART OF THE ASSESSEE AT THE TIME OF HEARING ON 10-01-2012 B Y THE TRIBUNAL. HOWEVER, WHILE ALLOWING THE M.A. NO.124/AHD/2012 FILED BY TH E ASSESSEE, THE BENCH VIDE ORDER DATED 05-10-2012 RECALLED THE MATTER WITH DIR ECTION TO THE REGISTRY TO FIX THE CASE FOR HEARING. THEREAFTER, THE CASE WAS FIXED FO R HEARING ON 11-02-2013. ON THAT DATE ALSO NONE APPEARED ON BEHALF OF THE ASSES SEE DESPITE SERVICE OF NOTICE AND THE APPEAL WAS DISMISSED IN DEFAULT ON THE PART OF THE ASSESSEE IN APPEARING ON THE DATE OF HEARING AGAINST WHICH THE ASSESSEE H AS FILED THE PRESENT MISC. APPLICATION. 3. THE ASSESSEE APPLICANT IN THE WRITTEN SUBMISSIO N DATED 14-05-2013 SUBMITTED THAT THE NOTICE FIXING THE DATE OF HEARIN G OF THE APPEAL ON 11-02-2013 M. A. NO.27/AHD/2013 (IN ITA NO.299/AHD/2010 (AY 20 06-07) SNJAYKUMAR JAIN (HUF) VS ITO (OSD-III), SURAT 2 WAS RECEIVED BY THE ASSESSEE APPLICANT ONLY ON THAT DAY ITSELF I.E. ON 11-02-2013. THE ASSESSEE APPLICANT ALSO PLACED ON RECORD COPY O F THE REPORT OF THE POSTAL AUTHORITY EVIDENCING THAT THE AFORESAID NOTICE WAS DELIVERED TO THE ASSESSEE APPLICANT ONLY ON 11-02-2013. THE LEARNED DR OBJECT ED TO THE SUBMISSION OF THE LEARNED AR AND FURTHER PLEADED STATING THAT IF THE BENCH DESIRES TO RECALL THE MATTER, IN THAT CASE DIRECTION MAY BE GIVEN TO THE ASSESSEE T TO CO-OPERATE WITH APPELLATE PROCEEDINGS. AFTER HEARING BOTH THE SIDES , CONSIDERING THE REASON STATED BY THE ASSESSEE FOR NON-APPEARANCE ON THE EA RLIER OCCASION, IN THE INTEREST OF JUSTICE, WE HEREBY RECALL THE AFORESAID ORDER OF THE TRIBUNAL DATED 11-02-2013. WE FURTHER DIRECT THE ASSESSEE TO CO-OP ERATE WITH THE APPELLATE PROCEEDINGS PROMPTLY WITHOUT SEEKING ANY ADJOURNMEN T AND TAKING NOTE OF THE DATES OF HEARING. THE REGISTRY IS DIRECTED TO FIX T HE APPEAL FOR HEARING ON 02-07- 2013. NOTICE NEED NOT BE ISSUED TO BOTH THE PARTIES SINCE THE DATE OF HEARING IS INTIMATED TO THEM THIS DAY IN THE OPEN COURT. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE APPLICANT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17-05-2013 SD/- SD/- (KUL BHARAT ) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANT LAKSHMIKANT LAKSHMIKANT LAKSHMIKANTA AA A DEKA/ DEKA/ DEKA/ DEKA/- -- - 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 ASST. REGISTRAR, ITAT, AHMEDABAD M. A. NO.27/AHD/2013 (IN ITA NO.299/AHD/2010 (AY 20 06-07) SNJAYKUMAR JAIN (HUF) VS ITO (OSD-III), SURAT 3 1. DATE OF DICTATION: DIRECT ON COMPUTER 17-05-201 3 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 17-05-2013 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: N.A. 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: