M/s. Shamjibhai G.Patel, Ahmedabad V. The Income tax Officer,Ward-9(1), Ahmedabad

MA 33/AHD/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0705 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-09-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 16-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J P JANGID
• Assessee Lawyers: TEJ SHJAH
• Keywords: Sale consideration of property below Jantri Value; Principle of natural justice; Reasonable cause

Judgement Text

, , , , , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BENCH, AHMEDABAD BEFORE SHRI MUKUL KR.SHRAWAT, JUDICIAL MEBMER AND SHRI B.P. JAIN, ACCOUNTANT MEMBER MA NO.33/AHD/2012 ( IN ./ IN I.T.A.NO.590/AHD/2011) ( / / / / ASSESSMENT YEAR : 2007-08) M/S.SHAMJIBHAI G.PATEL 10A, SAURASHTRA PATEL COLONY, BAPUNAGAR AHMEADBAD / VS. THE INCOME TAX OFFICER WARD-9(1) AHMEDABAD !' ./#$ ./ PAN/GIR NO. : ABBPP 5550C ( % / // / APPLICANT ) .. ( &' % / RESPONDENT ) % ( ! / APPLICANT BY : SHRI TEJ SHJAH &' % ) ( ! / RESPONDENT BY : SHRI J.P.JANGID, SR.DR *+ ) ,-' / / / / DATE OF HEARING : 20/09/2013 ./ ) ,-' / DATE OF PRONOUNCEMENT : 20/09/2013 !0 / O R D E R PER SHRI B.P. JAIN, ACCOUNTANT MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HA S REQUESTED FOR RECALLING THE ORDER DATED 30/12/2011 OF THE ITAT AH MEDABAD A BENCH IN ITA NO.590/AHD/2011 FOR ASST.YEAR 2007-08. IN T HE MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SUBMITTED WHICH FOR T HE SAKE OF CONVENIENCE IS REPRODUCED AS UNDER:- (I) THE AFORESAID APPEAL WAS POSTED FOR HEARING 1 8-11-2011. ON THE SAID AS THE BENCH DID NOT FUNCTION, IT GOT ADJO URNED TO 30-12- 2011 WHICH WAS INFORMED BY WAY OF A LETTER FROM THE ITAT. (II) THE ADDRESS OF SERVICE TO THE APPELLANT WAS ME NTIONED AS 602, WALLSTREET I, ELLISBRIDGE, AHMEDABAD WHICH IS THE A DDRESS OF THE MA NO.33/AHD/2 012 ( IN ITA NO.590/AHD/2011) ASST.YEAR 2007-08 - 2 - APPELLANTS ADVOCATE. HOWEVER, THE REGISTRY INADVE RTENTLY SENT IT TO THE ADDRESS OF THE APPELLANT MENTIONED IN THE 1 ST COLUMN OF FORM NO.36. THE APPELLANTS ADVOCATE BEING NOT SER VED ON THE AFORESAID ADDRESS WAS UNAWARE OF THE SAID DATE OF H EARING AND THEREFORE THE MATTER CAME TO BE DISMISSED FOR DEFAU LT. (III) THE APPELLANT SUBMITS THAT HE HAS A GOOD CASE ON ME RITS AND THE PRINCIPLES OF NATURAL JUSTICE REQUIRE THAT THE ORDE R NEEDS TO BE RECALLED AND THE APPELLANT BE GIVEN A CHANCE OF HEA RING. 2. WE HAVE HEARD THE PARTIES AND PERUSED THE FACTS ON RECORD. THE CONTENTION RAISED BY THE LD.COUNSEL FOR THE ASSESSE E APPEARS TO BE CONVINCING AND WE FIND REASONABLE CAUSE FOR ASSESSE ES FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. ACCORDING LY, WE RECALL THE ORDER OF THE ITAT AHMEDABAD BENCH A PASSED IN ITA NO.59 0/AHD/2011 DATED 30/12/2011. WE DIRECT THE REGISTRY TO FIX TH E APPEAL ON 18/11/2013 IN THE LIGHT OF UNDERTAKING GIVEN BY THE LD.COUNSEL FOR THE ASSESSEE MR.TEJ SHAH THAT HE SHALL COMPLY WITH THE APPELLATE PROCEEDINGS AND APPEAR BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HE ARING MENTIONED HEREINABOVE. BOTH THE PARTIES HAVE BEEN INFORMED I N THE OPEN COURT WITH REGARD TO THE DATE FIXED FOR THE MAIN APPEAL A ND THE NOTICE OF HEARING WAS DISPENSED WITH THE CONSENT OF BOTH THE PARTIES. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVSE SD/- SD /- ( MUKUL KR.SHRAWAT ) ( B.P. JA IN ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 20/ 09 /2013 1-.., .../ T.C. NAIR, SR. PS MA NO.33/AHD/2 012 ( IN ITA NO.590/AHD/2011) ASST.YEAR 2007-08 - 3 - !0 ) &,2 3!2, !0 ) &,2 3!2, !0 ) &,2 3!2, !0 ) &,2 3!2,/ COPY OF THE ORDER FORWARDED TO : 1. % / THE APPLICANT 2. &' % / THE RESPONDENTS. 3. , *4 / CONCERNED CIT 4. *4() / THE CIT(A)- XV, AHMEADBAD 5. 278 &, , , / DR, ITAT, AHMEDABAD 6. 89 :+ / GUARD FILE. !0* !0* !0* !0* / BY ORDER, '2, &, //TRUE COPY// ; ;; ;/ // / # # # # ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION 20.9.13(DICTATION-PAD 3 PAGES ATTACHED WITH THE F ILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 20.9.13 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 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.23.9.13 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23.9.13 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER