Shri Mayur Bhavanbhai Prajapati, Anand V. The Income tax Officer, Ward-1, Anand

MA 272/AHD/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6119 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 27-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B T THAKKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD C BENCH (BEFORE S/SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER AND A.N. PAHUJA, ACCOUNTANT MEMBER) MA NO.272/AHD/2010 IN ITA NO.1901/AHD/2010 [ASSTT. YEAR : 2005-206] MAYUR BHAVANBHAI PRAJAPATI PROP: OF MAYUR CONSTRUCTION G-6/R.S.PLATINUM, NR.SHUBHAI PARTY PLOT BHALEJ ROAD, ANAND 388 001. VS. ITO, WARD-1 ANAND. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI B.T.THAKKAR REVENUE BY : SHRI SAMIR TEKRIWAL O R D E R PER MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER: THIS MISC. APPLICATION IS FILED BY THE ASSESSEE TO RECALL EX PARTE ORDER PASSED BY THE ITAT IN ITA NO.1901/AHD/2010 DATED 1-10-2010. 2. IN THE MA THE APPLICANT SUBMITTED THAT THE ASSES SEE WAS UNDER THE BONA FIDE IMPRESSION THAT THE CASE WOULD BE ADJOURNED SINE DIE AS THE ASSESSEES CASE WAS FILED RECENTLY. THE COUNSEL FOR THE ASSESSEE F URTHER SUBMITTED THAT DUE TO VERY SHORT NOTICE, THE ASSESSEE COULD NOT PREPARE I TS CASE AND COME TO THE TRIBUNAL FOR FINAL HEARING. THEREFORE, IT IS SUBMI TTED THAT THE IMPUGNED ORDER MAY BE RECALLED AND THE APPEAL MAY BE HEARD DE NOVO ON MERIT IN THE INTEREST OF JUSTICE. ON THE OTHER HAND, THE LEARNED DR OBJECTED TO THE RECALLING OF THE IMPUGNED ORDER. 3. AFTER HEARING BOTH THE SIDES, WE FIND THAT IN TH E INTEREST OF SUBSTANTIAL JUSTICE, THE ASSESSEE DESERVES ONE MORE CHANCE TO D EFEND ITS CASE. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT IN ITA NO.1901/AHD/ 2010 DATED 1-10-2010 AND FIX THE APPEAL FOR FRESH HEARING. NEXT DATE OF HEARING SHALL BE FIXED IN DUE COURSE OF TIME. THE REGISTRY IS DIRECTED ACCORDING LY. ORDER PRONOUNCED IN OPEN COURT ON 25 TH FEBRUARY, 2011. SD/- SD/- (A.N. PAHUJA) ACCOUNTANT MEMBER (MUKUL KR. SHRAWAT) JUDICIAL MEMBER PLACE : AHMEDABAD DATE : 25-02-2011 MA NO.272/AHD/2010 -2- COPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD 1. DATE OF DICTATION : 25-02-2011 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER : 25-02-2011 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P.S./P.S : 25-02-2011 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT. : 25-02-2011 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER : 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P.S./P.S : 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK. : 25-02-2011 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER. : 10. DATE OF DESPATCH OF THE ORDER :