Shri Devang K. Patel, Ahmedabad v. The ACIT., Cent. Circle-1(1),, Ahmedabad

MA 223/AHD/2011 | misc
Pronouncement Date: 03-02-2012 | Result: Allowed

Appeal Details

RSA Number 22320524 RSA 2011
Assessee PAN AHMPP1297R
Bench Ahmedabad
Appeal Number MA 223/AHD/2011
Duration Of Justice 1 month(s) 3 day(s)
Appellant Shri Devang K. Patel, Ahmedabad
Respondent The ACIT., Cent. Circle-1(1),, Ahmedabad
Appeal Type Miscellaneous Application
Pronouncement Date 03-02-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 03-02-2012
Assessment Year misc
Appeal Filed On 30-12-2011
Judgment Text
. .. . . .. . . ! ' ! ' ! ' ! ' !' !' !' !' #$ #$ #$ #$ % % % % # ## # IN THE INCOME TAX APPELLATE TRIBUNAL : C BENCH : AHMEDABAD BEFORE SHRI G.C.GUPTA HONBLE V.P. & HONBLE SHR I A.MOHAN ALANKAMONY A.M.) && && && && #' #' #' #' (M.A.) NOS.223 & 224/AHD/2011 (ARISING OUT OF C.O. NO.221/AHD./2006 & IT(SS)A.NO. 228/AHD/2006) BLOCK PERIOD : 01.04.1995 TO 11.02.2002 SHRI DEVANG K. PATEL AHMEDABAD PAN: AHMPP 1297R & SHRI SANDEEP K. PATEL AHMEDABAD PAN: AHMPP 1302P -VS- .... ( # / APPLICANTS) A.C.I.T. CENTRAL CIRCLE-1(1) AHMEDABAD ( '()* / RESPONDENT) '+ - / # /ASSESSEE BY : SHRI KETAN H. SHAH A.R. % - / # / RESPONDENT BY : SHRI J.P. JANGID D.R. '0 - 1$ / DATE OF HEARING : 03/02/2012 2!3 - 1$ / DATE OF PRONOUNCEMENT : 03/02/2012 #4 #4 #4 #4 / ORDER PER SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEMBER : THE ASSESSEES HAVE FILED THESE MISCELLANEOUS APPLI CATIONS SEEKING RECALLING OF THE ORDERS PASSED BY THE TRIBUNAL BOTH DATED 28.11.2011 IN 2 M.A.NOS .223 & 224-AHD-2011 C.O. NO.221/AHD./2006 AND IT(SS)A.NO.228/AHD/2006 F OR THE BLOCK PERIOD 01.04.1995 TO 11.02.2002. 2. THE FIRST APPLICANT VIDE HIS M.A. DATED 30.12.2 011 FOR RECALLING OF THE C.O. HAS STATED AS UNDER: 1. THE ABOVE MENTIONED CO. WAS FIXED FOR HEARING O N 28.11.2011 AND HAS BEEN DISMISSED BY STATING IN THE BODY OF TH E ORDER; 'THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL.' THE C.O. CAME TO BE DISMISSED BY FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) PVT. LTD. VS. CIT [38 ITD 320 (DEL)] AND THE DECISION OF HON'BLE MADHYA PRADESH H IGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT [(1 996) 223 ITR 480 (MP)]. THE C.O. WAS DISMISSED IN LIMINE. 2. WHEN THE C.O. WAS CALLED OUT FOR HEARING BY THE HON'BLE BENCH OUR KETAN H. SHAH ADVOCATE WAS NOT PRESENT AS HE H AD TO ATTEND SOCIAL FUNCTION AND FOR THAT A LETTER REQUESTING FO R ADJOURNMENT WAS FILED BEFORE THE BENCH ON 25.11.2011 THOUGH THROUGH OVERSIGHT THE DATE OF ADJOURNMENT LETTER MENTIONED IS 28.11.2011. THIS HAPPENED BECAUSE HIS STAFF MEMBER WHO NORMALLY WOULD BE SITT ING IN THE BENCH TO MONITOR THE MATTERS BEING CALLED OUT WAS ABSENT ON THAT DAY DUE TO COLD AND HEAVY FEVER. AN AFFIDAVIT FOR THE SAME IS ANNEXED HERETO FOR READY REFERENCE AND KIND PERUSAL. IT IS IN THESE C IRCUMSTANCES THAT THE MATTER WAS DISMISSED IN LIMINE. THERE WAS NO IN TENTION OF NOT APPEARING IN THE ABOVE MENTIONED MATTER. I THEREFO RE REQUEST THAT THE C.O. MAY KINDLY BE RESTORED AND THE NEXT DATE O F HEARING MAY KINDLY BE .GIVEN IN OPEN COURT SO THAT WE MAY COND UCT THE MATTER ON MERITS WHICH WE ARE INTEREST IN DOING. THE APPLICANT MAY BE PARDONED FOR THE SAME AND THE C.O. MAY KINDLY BE RESTORED AND HEARD ACCORDINGLY FOR WHICH ACT OF KINDNESS THE APPLICANT WILL BE EVER GRATEFUL. 2.1 THE SECOND APPLICANT VIDE HIS M.A. DATED 30.12.201 1 FOR RECALLING OF THE APPEAL HAS STATED AS UNDER: 3 M.A.NOS .223 & 224-AHD-2011 1. THE ABOVE MENTIONED APPEAL WAS FIXED FOR HEARIN G ON 28.11.2011 AND HAS BEEN DISMISSED BY STATING IN THE BODY OF TH E ORDER; 'THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL.' THE C.O. CAME TO BE DISMISSED BY FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) PVT. LTD. VS. CIT [38 ITD 320 (DEL)] AND THE DECISION OF HON'BLE MADHYA PRADESH H IGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT [(1 996) 223 ITR 480 (MP)]. THE C.O. WAS DISMISSED IN LIMINE. 2. WHEN THE APPEAL WAS CALLED OUT FOR HEARING BY TH E HON'BLE BENCH OUR KETAN H. SHAH ADVOCATE WAS NOT PRESENT AS HE H AD TO ATTEND SOCIAL FUNCTION AND FOR THAT A LETTER REQUESTING FO R ADJOURNMENT WAS FILED BEFORE THE BENCH ON 25.11.2011 THOUGH THROUGH OVERSIGHT THE DATE OF ADJOURNMENT LETTER MENTIONED IS 28.11.2011. THIS HAPPENED BECAUSE HIS STAFF MEMBER WHO NORMALLY WOULD BE SITT ING IN THE BENCH TO MONITOR THE MATTERS BEING CALLED OUT WAS ABSENT ON THAT DAY DUE TO COLD AND HEAVY FEVER. AN AFFIDAVIT FOR THE SAME IS ANNEXED HERETO FOR READY REFERENCE AND KIND PERUSAL. IT IS IN THESE C IRCUMSTANCES THAT THE MATTER WAS DISMISSED IN LIMINE. THERE WAS NO IN TENTION OF NOT APPEARING IN THE ABOVE MENTIONED MATTER. I THEREFO RE REQUEST THAT THE C.O. MAY KINDLY BE RESTORED AND THE NEXT DATE O F HEARING MAY KINDLY BE .GIVEN IN OPEN COURT SO THAT WE MAY COND UCT THE MATTER ON MERITS WHICH WE ARE INTEREST IN DOING. THE APPLICANT MAY BE PARDONED FOR THE SAME AND THE APPEAL MAY KINDLY BE RESTORED AND HEARD ACCORDINGLY FOR WHICH ACT OF KINDNESS THE APPLICANT WILL BE EVER GRATEFUL. 3. AT THE TIME OF HEARING THE LD. A.R. SUBMITTED T HAT ON THE BASIS OF ABOVE SUBMISSIONS OF THE ASSESSEES THE ORDERS OF T HE TRIBUNAL BOTH DATED 28.11.2011 MAY KINDLY BE RECALLED. ON THE OTHER HAN D THE LD. D.R. DID NOT CONTROVERT THE SUBMISSIONS OF THE LD. A.R. 4. RIVAL SUBMISSIONS WERE CONSIDERED. IT IS PERTINE NT TO NOTE THAT THE TRIBUNAL DISMISSED THE C.O. AND THE APPEAL OF THE A SSESSEE IN LIMINE FOR NON-PROSECUTION FOLLOWING THE DECISION OF THE ITAT IN THE CASE OF MULTIPLAN 4 M.A.NOS .223 & 224-AHD-2011 INDIA LTD. ( SUPRA ). KEEPING IN VIEW OF THE TOTALITY OF THE FACTS WE ARE OF THE VIEW THAT IT WILL MEET THE ENDS OF JUSTICE IF THIS ORDER IS RECALLED. WE ORDER ACCORDINGLY AND DIRECT THE REGISTRY TO FIX THE APPE AL OF THE ASSESSEE ON 10.04.2012. SINCE THE ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT AND BOTH THE PARTIES HAVE BEEN INFORMED ABOUT THE DATE OF HEARING IN THE COURT IT IS NOT NECESSARY TO SERVE THE NOTICE OF HEARING TO BOTH THE SIDES. 5. IN THE RESULT THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED. 5 #4 - 2!3 6' 7 03 / 02 /201 2 ! 8 - 0 9 SD/- SD/- (G.C.GUPTA) (A.MOHAN ALANKAMONY) VICE PRESIDENT ACCOUNTANT MEM BER DATED : 03/02/2012 #4 #4 #4 #4 - -- - ' & ' & ' & ' & :#&3 7 :#&3 7 :#&3 7 :#&3 7- -- - 1. )* 2. '()* 3. ? 4. ?- - 5. &B ' ' 9 6. E F5 #4 # / 9 TALUKDAR/ SR. P.S.