Klockner Desma Machinery Pvt. Ltd., Ahmedabad V. The ACIT., Circle-4, Ahmedabad

MA 276/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4212 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2001-2002
• Appeal Filed On: 18-08-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M C
• Assessee Lawyers: J P SHAH
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLLATE TRIBUNAL AHMEDABAD BE NCHES D, AHMEDABAD BEFORE S/SHRI MAHAV IR SINGH, J.M.& SHRI D.C.AGRAWAL , A.M, M.A.NO.276/AHD/2009 (ARISING OUT ITA NO.895/AHD/2005 ASST.YEAR: 2001-02 KLOCKNER DESMA MACHINERY PVT. LTD. 53, MADHUBAN, NR. MADALPUR UNDERGROUND, ELLISBRIDGE, AHMEDABAD PAN NO.AAACK8768N VS. ACIT,CIRCLE-4, 1 ST FLOOR, NAVJEEVAN BUILDING, B/H GUJARAT VIDHYAPITH, ASHRAM ROAD, AHMEDABAD (APPELLANT) (RESPONDENT) (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) APPELLANT BY : SHRI J.P.SHAH RESPONDENT BY: SHRI M.C.PAN DIT, SR.DR ORDER PER MAHAVIR SINGH, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION (MA) THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.895/AHD/2005 DATED 08-05-2009. 2. THE LD. COUNSEL FOR THE ASSESSEE DRAWN OUR ATTEN TION THAT THE APPEAL WAS HEARD WITHOUT PROVIDING OPPORTUNITIES OF BEING HEARD, AS WHEN THE MATTER WAS CALLED OUT FOR HEARING, THE ASSESSEES COUNSEL WAS PRESENT AND WITHOUT HEARING THE MATTER WAS TAKEN AS HEARD. 3. WE FIND FROM THE LOG BOOK THAT NOTHING IS WRITTE N IN THE LOG BOOK AND ONE OF THE MEMBER WHO IS PARTY TO THE ORDER OF THE TRIBUNAL, HAS ALRE ADY BEEN TRANSFERRED. IN THE INTEREST OF NATURAL JUSTICE, WE RECALL THE ORDER AND DIRECT THE REGISTR Y TO FIX THE APPEAL IN REGULAR COURSE AND ASSESSEES MA IS ALLOWED. 4. IN THE RESULT, ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22//01/2010 . SD/- SD/- (D.C.AGARWAL) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AHMEDABAD. DATE : 22/01/2010 DKP* COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT 4. THE CIT(A)-VI, AHMEDABAD 2. THE RESPONDENT 5. THE DR, ITAT, AHMEDABAD 3. THE CIT CONCERNED 6. GUARD FILE (IN DUPLICATE) BY ORDER, /TRUE COPY/ DR / AR, ITAT, A HMEDABAD