Shri Jashwantlal Girdharlal Patel(HUF), Surat v. The Dy.CIT.,Circle-3,, Surat

MA 213/AHD/2010 | 2004-2005
Pronouncement Date: 24-12-2010 | Result: Allowed

Appeal Details

RSA Number 21320524 RSA 2010
Bench Ahmedabad
Appeal Number MA 213/AHD/2010
Duration Of Justice 2 month(s) 23 day(s)
Appellant Shri Jashwantlal Girdharlal Patel(HUF), Surat
Respondent The Dy.CIT.,Circle-3,, Surat
Appeal Type Miscellaneous Application
Pronouncement Date 24-12-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 24-12-2010
Assessment Year 2004-2005
Appeal Filed On 01-10-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD D BENCH (BEFORE S/SHRI G.D. AGARWAL VICE-PRESIDENT AND MAHAVIR SINGH JUDICIAL MEMBER) MA NO.213/AHD/2010 IN ITA.NO.3707/AHD/2007 [ASSTT. YEAR : 2004-2005] JASWANTILAL GIRDHARLAL PATEL (HUF) 35 KHADKI STREET ADAJAN GAM SURAT. VS. DCIT CIR.3 SURAT. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI HARDIK VORA REVENUE BY : SHRI ALOK JOHRI O R D E R G.D. AGARWAL VICE-PRESIDENT : BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE HAS REQUESTED FOR MODIFICATION/RECALL OF THE ORDER OF THE ITAT IN ITA NO.3707/AHD/2007 DATED 8-7-2010. 2. AT THE TIME OF HEARING BEFORE US IT IS STATED B Y THE LEARNED COUNSEL THAT THE ITAT HAD DISMISSED THE ASSESSEES APPEAL IN LIMINE VIDE ORDER DATED 8 TH JULY 2010 PRESUMING THAT THE ASSESSEE IS NOT INTER ESTED IN PURSUING ITS APPEAL. HE HAS STATED THAT THE ASSESSEE HAD INFORMED HIM TO APPEAR BEFORE THE ITAT ON 8 TH JULY 2010 I.E. THE DATE ON WHICH THE HEARING WAS FIXED BEFORE THE ITAT. HOWEVER HE OMITTED TO NOTE THE DATE IN THE DIARY A ND THEREFORE FORGOT TO APPEAR ON THE DATE OF HEARING. HE THEREFORE SUBMITTED THA T IT IS BECAUSE OF HIS MISTAKE APPEARANCE IN THE MATTER COULD NOT BE MADE. HE ALS O SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PURSUING ITS AP PEAL. HE THEREFORE REQUESTED THAT THE ORDER OF THE ITAT DATED 8 TH JULY 2001 MAY BE RECALLED AND THE APPEAL MAY BE RE-FIXED FOR HEARING. 3. THE LEARNED DR RELIED ON THE ORDER OF THE ITAT. MA NO.213/AHD/2010 -2- 4. WE HAVE CAREFULLY CONSIDERED THE ARGUMENTS OF BO TH THE SIDES AND PERUSED THE MATERIAL PLACED BEFORE US. AFTER CONSI DERING THE SUBMISSION OF THE LEARNED COUNSEL WE ARE OF THE OPINION THAT IT WOUL D BE IN THE INTEREST OF JUSTICE IF THE ITAT ORDER DATED 8 TH JULY 2010 IN ITA NO.3707/AHD/2007 IS RECALLED. WE ORDER ACCORDINGLY AND DIRECT THAT THE APPEAL MAY BE HEARD AFRESH ON 9 TH FEBRUARY 2011. THE NEXT DATE OF HEARING IS INFORM ED TO BOTH THE PARTIES IN THE OPEN COURT. 5. IN RESULT ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 24 TH DECEMBER 2010. SD/- SD/- (MAHAVIR SINGH) JUDICIAL MEMBER (G.D. AGARWAL) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 24-12-2010 COPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR ITAT. BY ORDER DR/AR ITAT AHMEDABAD