Dr. Surendra D Patel, Anand v. The Asstt. Commissioner of Income Tax,

MA 103/AHD/2009 | misc
Pronouncement Date: 09-04-2010 | Result: Allowed

Appeal Details

RSA Number 10320524 RSA 2009
Assessee PAN AEQPP0548C
Bench Ahmedabad
Appeal Number MA 103/AHD/2009
Duration Of Justice 1 year(s) 7 day(s)
Appellant Dr. Surendra D Patel, Anand
Respondent The Asstt. Commissioner of Income Tax,
Appeal Type Miscellaneous Application
Pronouncement Date 09-04-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted Not Allotted
Tribunal Order Date 09-04-2010
Assessment Year misc
Appeal Filed On 01-04-2009
Judgment Text
IN THE INCOME TAX APPELLLATE TRIBUNAL AHMEDABAD BENCHES D AHM EDABAD BEFORE S/SHRI N.S.SAINI A.M & SHRI MAHAVIR SINGH J.M. M.A.NO.103/AHD/2009 (ARISING OUT ITA NO.3754/AHD/2004 ASST.YEAR.1992-93 DATE OF HEARING: 9.4.10 DRAFED:9..4..10 DR. SURENDRA D PATEL BARDANWALA COMPLEX ANAND PAN NO.AEQPP0548C VS. ACIT ANAND CIRCLE ANAND (APPELLANT) (RESPONDENT) (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) APPELLANT BY : SHR I M.J. SHAH AR RESPONDENT BY: SH RI M.C. PANDIT SR-DR ORDER PER MAHAVIR SINGH J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION (MA) THE ASSESSEE HAS REQUESTED FOR RE-CALLING OF THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.3754/AHD/2004 DATED 22-08-2008 DISMISSING THE APPEAL OF THE ASS ESSEE FOR NON-PROSECUTION. 2. BEFORE US LD. COUNSEL FOR THE ASSESSEE SHRI M.J . SHAH STATED THAT THE ORDER IN ITA NO.3754/AHD/2004 FOR ASSESSMENT YEAR 1992-93 IN THE CASE OF DR. SURENDRA D PATEL WAS RECEIVED ON 03-09-2008 AND IT BEING TWO PAGE O RDER AND BY MISTAKE THE SECOND PAGE IN THE COPY GIVEN TO TH E ASSESSEE PERTAINING TO SOME M/S. SIDHDHI CONSTRUCTION V. ITO WARD 9(1) AHMEDABA D FOR ASSESSMENT YEAR 1995-96 IN ITA NO.3838/AHD/2004. ACCORDING TO HIM THIS DETAIL CAN BE SEEN AT THE TOP OF THE PAGE-2 OF THE ORDER ANNEXED HEREW ITH MARKED ANNEXURE-A. THE ASSESSEE HUMBLY PRAYED THAT THIS MATTER WAS DISMISS ED FOR DEFAULT FOR NON APPEARANCE. WE FIND THAT THE MA IS ALLOWABLE AS THE MATTER IS DISMISSED ON THE BASIS OF NON-PROSECUTION AND NOW THE ASSESSEE BEFOR E US UNDERTOOK TO REPRESENT 2 CASE AS AND WHEN THE DATE WILL BE FIXED. ACCORDING LY WE RECALL THE ORDER OF THE TRIBUNAL AND REGISTRY IS DIRECTED TO FIX THE APPEAL IN REGULAR COURSE. ACCORDINGLY ASSESSEES MA IS ALLOWED. 3. IN THE RESULT ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 09/04/2010. SD/- SD/- ( N.S.SAINI ) ( MAHAVIR SINGH ) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AHMEDABAD. DATE : 09/04/2010 DKP* COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A)-II BARODA 5. THE DR ITAT AHMEDABAD 6. GUARD FILE (IN DUPLICATE) BY ORDER /TRUE COPY/ DR / AR ITAT AHMEDABAD