Jagdishbhai Babubhai Patel, Surat v. The ACIT.,Circle-6,, Surat

MA 164/AHD/2010 | 1988-89
Pronouncement Date: 07-01-2011 | Result: Allowed

Appeal Details

RSA Number 16420524 RSA 2010
Assessee PAN ABNPP0836B
Bench Ahmedabad
Appeal Number MA 164/AHD/2010
Duration Of Justice 5 month(s) 19 day(s)
Appellant Jagdishbhai Babubhai Patel, Surat
Respondent The ACIT.,Circle-6,, Surat
Appeal Type Miscellaneous Application
Pronouncement Date 07-01-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 07-01-2011
Assessment Year 1988-89
Appeal Filed On 19-07-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI MAHAVIR SINGH JUDICIAL MEMBER AN D SHRI D.C. AGRAWAL ACCOUNTANT MEMBER DATE OF HEARING : 16/12/2010 DRAFTED ON: 20 /12/2010 MA NOS.164 165 & 166/AHD/2010 (ARISING OUT OF ITA NOS.303 304 & 305/AHD/2008 RESPECTIVELY) ASSESSMENT YEARS : 1988-99 1989-90 & 1990-91 JAGDISHBHAI BABUBHAI PATEL 403 GOVINDJI PALACE OPP.SARGAM SHOPPING CENTRE PARLE POINT SURAT 395 007 (ORIGINAL APPELLANT) VS. ASST.CIT CIRCLE-6 SURAT (ORIGINAL RESPONDENT) PAN/GIR NO. : ABNPP 0836 B ( APPLLICANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI M.K.PATEL A.R. REVENUE BY: SHRI MATHIVANAN D.R. O R D E R PER SHRI D.C.AGRAWAL ACCOUNTANT MEMBER: BY THESE MISCELLANEOUS APPLICATIONS THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER DATED 03 RD MAY-2010 PASSED BY THE TRIBUNAL AHMEDABAD BENCH A IN ITA NOS.303 304 & 305/AHD/2 008. IN THE MISCELLANEOUS APPLICATIONS THE ASSESSEE HAS SUBMIT TED AS UNDER:- 1. THIS MISCELLANEOUS APPLICATION U/S.254(2) ARIS ES OUT OF ORDER PASSED ON 03-05-2010 BY HONOURABLE A BENCH RECEIV ED ON MA NOS.164 165 & 166/AHD/2010 (ARISING OUT OF ITA NOS.303 304&305/A/10 RESPECTIVE LY) ASST.YEARS - 1988-89 1989-90 & 1990-91 - 2 - 10/07/2010 IN THE CASE OF APPEAL FILED BY THE APPEL LANT VIDE ITA NO.303 304 & 305/AHD/2008. 2. IN THIS CASE THE HEARING WAS FIXED ON 03-05-20 10 AFTER IT WAS ADJOURNED DURING LAST HEARING HELD ON 05-04-2010. AS SOON AS THE A.R. OF THE APPELLANT CAME TO KNOW ABOUT THE ITAT C AMP TO BE HELD AT SURAT THE A.R. OF THE APPELLANT FILED AN A DJOURNMENT APPLICATION ON 15-04-2010 REQUESTING THE BENCH TO F IX THE HEARING DURING CAMP AT SURAT TO BE HELD BETWEEN 17-05-2010 TO 28-05- 2010 AND A COPY OF IT SUBMITTED TO THE LEARNED DEPA RTMENTAL REPRESENTATIVE. THE XEROX COPY OF SAID ADJOURNMENT APPLICATION ACKNOWLEDGED BY THE DISPATCH SECTION IS ENCLOSED FO R YOUR KIND VERIFICATION. [ REFER PAGE 1 ] HOWEVER THE APPEAL WAS DISMISSED BY YOUR HONORS ON THE GROUND THAT NOBODY APPEARED F OR THE ASSESSEE FOLLOWING THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DE L). 3. IN VIEW OF ABOVE FACTS IT SEEMS THAT THOUGH TH E ASSESSEE HAD ALREADY FILED AN ADJOURNMENT APPLICATION DATED 14-0 4-2010 ON 15- 04-2010 THE SAME WAS THROUGH OVERSIGHT OVERLOOKED BY YOUR HONORS WHICH RESULTED IN TO EX-PARTE ORDER. 4. THE APPELLANT THEREFORE REQUESTS THE HONORABLE MEMBERS TO KINDLY RECALL THE ABOVE EX-PART ORDER & ONE MORE OP PORTUNITY OF REPRESENTATION MAY PLEASE BE PROVIDED IN THE INTERE ST OF JUSTICE. IT IS SUBMITTED THAT GRAVE INJUSTICE WOULD BE CAUSED T O THE APPELLANT IF THE ABOVE ORDER IS NOT RECALLED. THE APPELLANT PRAYS FOR THE ACT OF KINDNESS FOR WHICH THE APPELLANT SHALL ALWAYS RE MAIN GRATEFUL. 2. AFTER CONSIDERING THE FACTS OF THE CASE AND THE SUBMISSIONS OF BOTH THE PARTIES WE AGREE WITH THE CONTENTION OF THE AS SESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR B EFORE THE ITAT ON THE DATE OF HEARING. ACCORDINGLY WE RECALL THE ORDER OF THE ITAT BENCH A AHMEDABAD PASSED IN ITA NOS.303 304 & 305/AHD/2008 DATED MA NOS.164 165 & 166/AHD/2010 (ARISING OUT OF ITA NOS.303 304&305/A/10 RESPECTIVE LY) ASST.YEARS - 1988-89 1989-90 & 1990-91 - 3 - 03/05/2010 AND DIRECT THE REGISTRY TO FIX THE HEARI NG OF THE APPEAL IN DUE COURSE. 3. IN THE RESULT THE MISCELLANEOUS APPLICATIONS AR E ALLOWED. ORDER SIGNED DATED AND PRONOUNCED IN THE COURT ON 07/01/2011. SD/- SD/- ( MAHAVIR SINGH ) ( D.C. AGRAWAL ) JUDICIAL MEMBER ACCOUNT NAT MEMBER AHMEDABAD; DATED 07/ 01 /2011 T.C. NAIR SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE. 2. THE DEPARTMENT. 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-IV SURAT 5. THE DR AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER //TRUE COPY// (DY./ASSTT.REGISTRAR) ITAT AHMEDABAD 1. DATE OF DICTATION..16.12.2010 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 20.12.2010 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.S7/1/11 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7/1/11 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