Ms. Radhika R.Desai, Mumbai V. The Dy.CIT., Cent.Circle-1, Baroda

MA 83/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8482 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 16-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: G P MEHTA SHRI VINOD TANWANI

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , . .!'#$, % & BEFORE SHRI MUKUL KR.SHRAWAT, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER APPEAL(S) BY SL. NO(S). MA NO(S) [OUT OF IT(SS) NO(S)] BLOCK PERIOD FROM APPLICANT (S) RESPON- DENT(S) 1. 83/AHD/2012 [ O/O IT(SS) 112/AHD/2006] 01/04/1995 TO 19/12/2001 MS.RADHIKA R.DESAI C/O.G.P. MEHTA & CO., CAS, 807, TULSIANI CHAMBERS 212, NARIMAN POINT MUMBAI 400 021 PAN : ADXPD-1544-J THE DCIT CENTRAL CIRCLE-1 BARODA 2. 84/AHD/2012 [ O/O IT(SS) 113/AHD/2006] -DO- SMT.SHRUTI R.DESAI (C/O.ADDRESS DO- ) PAN: ADXPD 1546-L -DO- REVENUE 3. 85/AHD/2012 [ O/O IT(SS) 114/AHD/2006] -DO- SHRI RAJENDRA D.DESAI (C/O.ADDRESS DO- ) PAN: AELPD-8221-K -DO- REVENUE ASSESSEE(S) BY : SHRI G.P.MEHTA REVENUE BY : SHRI VINOD TANWANI, SR.D.R. '( ) *% / / / / DATE OF HEARING : 01/06/2012 ,'- ) *% / DATE OF PRONOUNCEMENT : 15/6/12 . / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : IN RESPECT OF ALL THESE THREE APPLICANTS IDENTICAL LY THREE MISCELLANEOUS PETITIONS HAVE BEEN FILED ON 16.4.201 2 ARISING FROM THE ORDER OF THE ITAT A BENCH, AHMEDABAD DATED 30/01 /2009. MA NOS.83,84 & 85/AHD/2012 [ OUT OF IT(SS)A NOS. 112, 113 & 114/AHD/2006 ] BLOCK PERIOD : FROM 1.4.95 TO 19.12.2001 - 2 - 2. FROM THE SIDE OF THE APPLICANT(S), LD.AR MR.G.P. MEHTA APPEARED AND PLEADED THAT ALTHOUGH VIDE LETTER DATED 06/08/2 007 THE CHANGE IN ADDRESS OF THE RESPECTIVE APPELLANTS HAVE BEEN INTI MATED TO THE REGISTRY, HOWEVER, DUE TO INADVERTENCE, THE NOTICES OF HEARIN G WERE SENT AT THE OLD ADDRESSES. DUE TO NON-INTIMATION OF THE DATE OF HE ARING, NO ONE HAD REPRESENTED FOR THE RESPECTIVE APPELLANTS WHICH WER E DISMISSED ON THE GROUND OF NON-PROSECUTION. THE LD.AR HAS ALSO INF ORMED THAT THESE APPEALS ARE IN RESPECT OF PENALTY LEVIED U/S.158BFA (2), HOWEVER, THE QUANTUM APPEALS HAVE ALREADY BEEN TRANSFERRED TO MU MBAI. THE LD.AR HAS ALSO STATED THAT THESE PENALTY APPEALS SHOULD A LSO BE TRANSFERRED TO BOMBAY ACCORDINGLY AND FOR THAT HE IS MOVING AN ANO THER APPLICATION. 3. HAVING HEARD THE SUBMISSIONS OF BOTH THE SIDES, WE ARE OF THE CONSIDERED VIEW THAT INADVERTENTLY THE REGISTRY HAS ISSUED THE NOTICES OF HEARING AT THE OLD ADDRESSES THOUGH THE NEW ADDRESS ES WERE DULY COMMUNICATED FROM THE SIDE OF THE APPELLANTS. AN A NOTHER ASPECT HAS ALSO BEEN BROUGHT TO OUR NOTICE THAT THE QUANTUM AP PEALS HAVE ALREADY BEEN TRANSFERRED TO BOMBAY. IN VIEW OF THE STATEME NT MADE BY THE LD.AR, WE HEREBY RECALL OUR ORDER DATED 30/01/2009 SINCE THE SERVICE OF NOTICE WAS NOT AT THE PROPER ADDRESS. AS FAR AS T HE QUESTION OF TRANSFER OF THESE PENALTY APPEALS AT A PLACE WHERE THE QUANTUM APPEALS ARE ALSO PENDING IS CONCERNED, IS TO BE DECIDED BY THE HONB LE PRESIDENT ONLY ON THE BASIS OF THE APPLICATION MOVED BY THE ASSESSEES . SINCE WE ARE RE- CALLING OUR ORDER, THEREFORE THESE MISCELLANEOUS PE TITIONS SHALL BE TREATED AS ALLOWED. MA NOS.83,84 & 85/AHD/2012 [ OUT OF IT(SS)A NOS. 112, 113 & 114/AHD/2006 ] BLOCK PERIOD : FROM 1.4.95 TO 19.12.2001 - 3 - 4. IN THE RESULT, ALL THE THREE MISCELLANEOUS APPLI CATIONS ARE ALLOWED. SD/- SD/- ( . .!'#$ ) ( ) % ( A.K. GARODIA ) ( M UKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 15/ 06 /2012 /*..', .'../ T.C. NAIR, SR. PS . ) 01 2 1- . ) 01 2 1- . ) 01 2 1- . ) 01 2 1-/ COPY OF THE ORDER FORWARDED TO : 1. 34 / THE APPELLANT . 2. 0534 / THE RESPONDENT. 3. 6 / CONCERNED CIT 4. 6() / THE CIT(A)-IV, AHMEDABAD 5. 19! 0' , , / DR, ITAT, AHMEDABAD 6. !$ :( / GUARD FILE. .' .' .' .' / BY ORDER, 51 0 //TRUE COPY// ; ;; ;/ // / < < < < ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION01.06.12 (DICTATION-PAD 5 PAGES ATTACHED) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 01.06.12 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 D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 15.6.12 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 15.6.12 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER