Daan Marble & Granite Ind., Vapi V. The ACIT., Cent.Circle-2, Surat

MA 33/AHD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6515 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 11-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMIR TEKRIWALDR
• Assessee Lawyers: S N L AGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : A BENCH : AHMEDABAD ( BEFORE HONBLE SHRI G.D.AGRAWAL, V.P. & HONBLE SH RI T.K. SHARMA, J.M. ) M.A. NO. 33(AHD.) OF 2011 : ASSESSMENT YEAR 200 3-04 (ARISING OUT OF ITA NO.4075/AHD./2007) DAAN MARBLE & GRANITE INDUSTRIES, VAPI ..,.. (APPELLANT) -VS- PAN: AACFD 4506A ACIT, CENTRAL CIRCLE-2, SURAT .. ( RESPONDENT) APPLICANT BY : SHRI S.N.L. AGARWAL, A.R. RESPONDENT BY : SHRI SAMIR TEKRIWAL, DR .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.4075/AHD./2007 DEC IDED ON 23.02.2010 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 S.N.L. AGARWAL, , A.R., APPEARING ON BEHALF OF THE ASSESSEE, POINTE D OUT THAT THE NOTICE OF HEARING SENT BY REGISTERED POST IN FACT HAS NOT BEE N RECEIVED BY ANY OF THE PARTNERS OR EMPLOYEE OF THE ASSESSEE FIRM AND BEING UNWARE OF T HE NOTICE OF HEARING THE ASSESSEE COULD NOT ARRANGE APPEARANCE AT THE TIME OF HEARING ON 23/02/2010. THEREFORE, THE TRIBUNAL MAY RECALL THE ORDER DATED 23.02.2010 PASS ED BY THE ITAT IN ITA NO.4075/AHD./2007 DISMISSING THE APPEAL OF THE ASSE SSEE FOLLOWING THE DECISION IN THE CASE OF MULTIPLAN INDIA LTD. REPORTED IN 38 ITD 320 (DELHI) ( SUPRA ). 2 M.A.NO. 32-AHD-2011 3. ON THE OTHER HAND, SHRI SAMIR TEKRIWAL , DR.D.R., APPEARING ON BEHALF OF THE REVENUE, VEHEMENTLY OPPOSED THE AFORESAID PRAYER OF THE LD. COUNSEL OF THE ASSESSEE. 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 20.09.2011. 5. IN THE RESULT, THIS MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10.06.2011. (G.D.AGRAWAL) (T.K. SHARMA) VICE PRESIDENT JUDICIAL MEMBER DATED : 10/ 06 / 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.