M/s. Broach Textile Mills Ltd., Bharuch V. The ACIT., Bharuch Circle, Bharuch

MA 82/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4787 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2002-2003
• Appeal Filed On: 08-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K DHANESTA
• Assessee Lawyers: RASESH C SHAH
• Keywords: Wrong claim

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE S/SHRI T.K. SHARMA, JM AND D.C.AGRAWAL, AM M/S BROACH TEXTILE MILLS LTD., MAHATMA GANDHI ROAD, BHARUCH. VS. ASSTT. CIT, BHARUCH CIRCLE, BHARUCH. (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI RASESH C. SHAH, AR RESPONDENT BY:- SHRI R. K. DHANESTA, DR O R D E R PER D. C. AGRAWAL, ACCOUNTANT MEMBER . 2. IN THIS CASE THE TRIBUNAL HAD DISPOSED OF THE AP PEAL FILED BY THE ASSESSEE IN ITA NO.1874/AHD/2006 FOR ASST. YEAR 200 2-03 EX PARTE AS NONE WAS PRESENT ON BEHALF OF THE ASSESSEE TO PURSU E THE APPEAL. 3. BEFORE US, THE LD. AR FOR THE ASSESSEE SUBMITTED THAT NOTICE IN THIS CASE WAS NOT RECEIVED BY HIM. HOWEVER, ON PERUSAL O F THE RECORD OF THE TRIBUNAL IT IS NOTICED THAT NOTICE WAS SENT AND REC EIVED AT THE GIVEN ADDRESS. THEREFORE, THE PLEA OF THE LD. AR WAS FOUN D MISPLACED AND ACCORDINGLY REJECTED. HOWEVER, FOR IMPARTING SUBSTA NTIAL JUSTICE WE RECALL OUR ORDER DATED 5.2.2010 FOR DECIDING ON MERITS. HO WEVER, WE IMPOSE A COST OF RS.1,000/- ON THE ASSESSEE FOR DISREGARDING THE PROCESS OF LAW AND PUTTING UP A FALSE CLAIM THAT NOTICE WAS NOT SERVED ON HIM. SUBJECT TO ABOVE COST WE RECALL OUR ORDER FOR FIXING FOR REGUL AR HEARING ON 28.10.2010. M.A. NO.82/AHD/2010 ARISING OUT OF ITA NO.1874/AHD/2006 ASST. YEAR :2002-03 M.A. MO.82/AHD/2010 ARISING OUT OF ITA NO.1874/AHD/2006 ASST. YEAR 2002-03 2 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED AS STATED ABOVE. ORDER WAS PRONOUNCED IN OPEN COURT ON 27/8/10. SD/- SD/- (T.K. SHARMA) (D.C.AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMBE R AHMEDABAD, DATED : 27/8/10 MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD 1.DATE OF DICTATION 27/8/2010. 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER.OTHER MEMBER. 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 DICTATING MEMBER FOR PRONOUNCEMENT.. 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..