Smt. Devki Nandan Bansal, GANDHIDHAM V. The Income Tax Officer, Ward-2(2), GANDHIDHAM

MA 3/RJT/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0378 (ITAT-RAJKOT)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-05-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 12-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS DR S T
• Assessee Lawyers: CHETAN AGARWAL CA T S

Judgement Text

T A , G IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH, RAJKOT. . . OR . . BEFORE SHRI T. K. SHARMA JM AND SHRI D. K. SRIVASTAVA AM M A NO. 0 3/RJT/2013 (ARISING OUT OF ORDER OF ITA NO.877/RJT/2010) 7R R / ASSESSMENT YEAR 200 6 - 07 SMT. DEVKI NANDAN BANSAL, GANDHIDHAM. PANAARPN9182B ( / APPELLANT) INCOME - TAX OFFICER, WARD 2(2), GANDHIDHAM. / RESPO NDENT 7RES / ASSESSEE BY SHRI CHETAN AGARWAL, CA. T S / REVENUE BY SHRI K. C. MATHEWS, DR. S T / DATE OF HEARING 29 - 05 - 2013 S T / DATE OF PRONOUNCEMENT 30 - 05 - 2013 / ORDER . . , OR I COME / T. K. SHARMA, J. M. : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE FOR RECALLING THE ORDER OF THE TRIBUNAL DISMISSING THE APPEAL OF THE ASSESSEE IN ITA NO.877/RJT/2010 DATED 24 - 01 - 2013 FOR THE ASSESSMENT YEAR 2006 - 07 FOLLOWING THE DEC ISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. (38ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKAJIRAO HOLKAR (223 ITR 480). 2. AT THE TIME OF HEARING OF THE MISCELLANEOUS APPLICATION, ON BEHALF OF ASSESSEE, SHRI CHETAN AGARWAL, CA APPEAR ED AND CO NTENDED THAT ASSESSEE HAD SENT ADJOURNMENT A PPLICATION WHICH WAS FILED AFTER THE CONCLUSION OF HEARING ON 24 - 01 - 2013. THIS RESULTED IN PASSING THE EX - PARTE ORDER. HE FURTHER SUBMITTED THAT IN ABSENCE BY THE ASSESSEE BEFORE THE TRIBUNAL, IT HAS PA SSED ORDER ON MERITS. IN SUPPORT OF THIS, RELIANCE IS PLACED ON THE JUDGMENT OF SUPREME COURT IN THE CASE OF CIT VS. CHENNIAPPA MADALIAR 74 ITD 44 (SC). ON THE OTHER HAND, LD. DR SUPPORTED THE ORDER OF THE TRIBUNAL. 3. RIVAL SUBMISSIONS WERE SUBMITTED. ADMITTEDLY, IN THIS CASE, THE ADJOURNMENT A PPLICATION WAS RECEIVED AFTER CONCLUSION OF HEARING OF APPEAL . THE TRIBUNAL HAS ALSO NOT DECIDED THE APPEAL OF THE ASSESSEE ON MERIT. KEEPING IN VIEW ALL THESE FACTS, WE RECALL OUR EX - PARTE ORDER DATED 24 - 01 - 20 13 AND DIRECT THE REGISTRY TO FIX THE APPEAL OF THE ASSESSEE IN DUE COURSE OF TIME. M. A 0 3 - 201 3 2 4. IN THE RESULT, FOR STATISTICAL PURPOSES, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 5. THIS ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONED HEREINABOVE. SD/ - SD/ - ( . . T D. K. SRIVASTAVA ) ( T . . R / T. K. SHARMA) / ACCOUNTANT MEMBER G7 T / JUDICIAL MEMBER / ORDER DATE 30 - 0 5 - 2013. /RAJKOT NVA/ - 0 RJ / COPY OF ORDER FORWARDED TO: - 1 . / APPELLANT - . SMT. DEVKI NANDAN BANSAL, GANDHIDHAM. 2 . / RESPONDENT - . INCOME - TAX OFFICER, WARD 2(2), GANDHIDHAM. 3 . A / CONCERNED CIT - . 4 . - / CIT (A) , ROHTAK, H ARIYANA. 5 . 77A , T A , / DR, ITAT, RAJKOT 6 . R / GUARD FILE. / BY ORDER , TRUE COPY. A S STT. REGISTRAR T A , INCOME TAX APPEL LATE TRIBUNAL, RAJKOT.