Smt. Neelaben Kaniyalal Thakkar, Ahmedabad V. The Income tax officer, Ward-2(3), Ahmedabad

MA 92/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5092 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-11-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 1996-1997
• Appeal Filed On: 19-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K DHANISTA
• Assessee Lawyers: DIVYAKANT PARIKH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD (BEFORE SHRI BHAVNESH SAINI, JM AND A. N. PAHUJA, A M) M. A. NOS. 92 AND 93/AHD/2010 (IN ITA NOS.1084 AND 1085/AHD/2004 A. Y. 1996-97 AND 1997-98) NEELABEN K. THAKKAR, B-11, NIKITA APARTMENT, FATEHPURA, NR. WATER TANK, PALDI, AHMEDABAD VS THE INCOME TAX OFFICER, WARD-2(3), AHMEDABAD PA NO. AAPOT 3022 H (APPLICANT) (RESPONDENT) APPLICANT BY SHRI DIVYAKANT PARIKH, AR RESPONDENT BY SHRI R. K. DHANISTA, SR. DR O R D E R PER BHAVNESH SAINI, JM: WE HAVE HEARD THE LEARNED REPRESENTATIVES OF BOTH THE PARTIES. BOTH THE APPEA LS OF THE ASSESSEE WERE DISMISSED VIDE ORDER DATED 17-10-2008, BECAUSE ON T HE DATE OF HEARING FIXED BEFORE THE TRIBUNAL ON 13-10-2008 NONE APPEAR ED ON BEHALF OF THE ASSESSEE BEFORE THE TRIBUNAL. THE LEARNED COUNSEL F OR THE ASSESSEE EXPLAINED ILLNESS OF THE ASSESSEE WHICH ACCORDING T O THE LEARNED DR HAS NO RELATION WITH THE DATE FIXED FOR HEARING BEFORE THE TRIBUNAL. WE AGREE WITH THE LEARNED DR. HOWEVER, CONSIDERING THE FACT THAT THE APPEALS OF THE ASSESSEE HAVE NOT BEEN DISPOSED OF ON MERIT, WE RECALL THE ORDER OF THE TRIBUNAL DATED 17-10-2008 SUBJECT TO PAYMENT OF COST IN A SUM OF RS.5,000/- FOR BOTH THE MISC. APPLICATIONS. THE ASS ESSEE IS DIRECTED TO PAY THE COST WITHIN 15 (FIFTEEN) DAYS FROM THE DATE OF THIS ORDER. BOTH THE APPEALS OF THE ASSESSEE ARE RESTORED TO THEIR ORIGI NAL NUMBERS. THE SAME BE FIXED FOR FINAL HEARING ON 28-12-2010 FOR WHICH NO SEPARATE NOTICE WILL BE ISSUED. MA NOS.92 AND 93/AHD/2010 (IN ITA NOS. 1084 AND 1085/AHD/2004) NEELABEN KANAIYALAL THAKKAR VS ITO W 2(3), AHMEDABA D 2 2. IN THE RESULT, BOTH THE MISC. APPLICATIONS OF TH E ASSESSEE ARE ALLOWED SUBJECT TO PAYMENT OF COST AS MENTIONED ABO VE. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT ON 12-11-2010 SD/- SD/- (A N. PAHUJA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 12-11-2010 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD