Shri Mukeshbhai V. Patel, Ahmedabad V. The Income tax Officer, Ward-3, Gandhinagar

MA 32/AHD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6302 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 08-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P TALATI
• Assessee Lawyers: V P PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : B BENCH : AHMEDABAD ( BEFORE HONBLE SHRI T.K. SHARMA, J.M. & HON'BLE SHR I A.N.PAHUJA, A.M. ) M.A. NO. 32(AHD.) OF 2011 : ASSESSMENT YEAR 200 5-06 (ARISING OUT OF ITA NO.372/AHD./2009) MUKESHBHAI V. PATEL, AHMEDABAD ... (APPELLANT) -VS- PAN: ACKPP 7110L I.T.O., WARD-3, GANDHINAGAR .. (RESPO NDENT) APPLICANT BY : SHRI V.P.PATEL, A.R. RESPONDENT BY : SHRI S.P.TALATI, D.R. O R D E R PER SHRI T.K. SHARMA, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE FOR RECALLING THE ORDER PASSED BY THE I.T.A.T. IN ITA NO.372/AHD./2009 DECI DED ON 03.11.2010 EX PARTE QUA ASSESSEE BY FOLLOWING THE DECISIONS OF CIT VS- MUL TIPLAN INDIA LTD. REPORTED IN 38 I.T.D. 320 (DELHI) AND THE HONBLE MADHYA PRADESH HIGH COU RT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS- CWT (1966) 223 ITR 480 (MP). 2. AT THE TIME OF HEARING OF THIS MISCELLANEOUS APP LICATION BEFORE US, SHRI V.P.PATEL , A.R., APPEARING ON BEHALF OF THE ASSESSEE, POINTED OUT THAT THE ADVOCATE OF THE ASSESSEE SHRI V.P.PATEL COULD NOT ATTEND THE HEARING DUE TO PERSONAL PROBLEM. THEREFORE, THE TRIBUNAL MAY RECALL THE ORDER DATED 03.11.2010 PASS ED BY THE ITAT IN ITA NO.372/AHD./2009 DISMISSING THE APPEAL OF THE ASSES SEE FOLLOWING THE DECISION IN THE CASE OF MULTIPLAN INDIA LTD. REPORTED IN 38 ITD 320 (DELHI) ( SUPRA ). 3. ON THE OTHER HAND, SHRI S.P.TALATI, D.R., APPEAR ING ON BEHALF OF THE REVENUE, VEHEMENTLY OPPOSED THE AFORESAID PRAYER OF THE LD. COUNSEL OF THE ASSESSEE. 2 M.A.NO. 32-AHD-2011 4. RIVAL SUBMISSIONS WERE CONSIDERED. IT IS PERTINE NT TO NOTE THAT THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR NON-PROSECUTION FOLLOWING THE DECISION OF THE ITAT IN THE CASE OF MULTIPLAN INDIA LTD. ( SUPRA ). KEEPING IN VIEW OF THE TOTALITY OF THE FACTS, WE ARE OF THE VIEW THAT IT WILL MEET THE ENDS OF JUSTICE, IF THIS ORDER IS RECALLED. WE ORDER ACCORDINGLY AND DIRECT THE REGISTRY TO FIX THE APPEAL OF THE ASSESSEE ON 20.07.2011. 5. IN THE RESULT, THIS MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.05.2011. SD/- SD/- (A.N.PAHUJA) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13/ 05 / 2011 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE 2) THE DEPARTMENT. 3) CIT(A.) CONCERNED, 4) CIT CONCERNED, 5) D.R., ITAT, AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGISTRAR, ITAT, AHMEDABAD TALUKDAR/SR.P.S.