Shri Harshadbhai Savdasbhai Sakariya, Surat v. The Income tax Officer,Ward-9(2),, Surat

MA 245/AHD/2010 | 2003-2004
Pronouncement Date: 18-07-2011 | Result: Allowed

Appeal Details

RSA Number 24520524 RSA 2010
Assessee PAN ASCPS3978H
Bench Ahmedabad
Appeal Number MA 245/AHD/2010
Duration Of Justice 8 month(s) 13 day(s)
Appellant Shri Harshadbhai Savdasbhai Sakariya, Surat
Respondent The Income tax Officer,Ward-9(2),, Surat
Appeal Type Miscellaneous Application
Pronouncement Date 18-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 18-07-2011
Assessment Year 2003-2004
Appeal Filed On 04-11-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH ' C ' BEFORE SHRI G.D. AGARWAL VICE PRESIDENT (AZ) AN D SHRI MUKUL KR. SHRAWAT JUDICIAL MEMBER M.A. NO.245/AHD/2010 [ARISING OUT OF ITA NO.1539/AHD/2010] (ASSESSMENT YEAR:- 2003-04) HARDASBHAI SAVDASBHAI SAKARIYA C/O. CA KISHOR R.GHEEWALA C-75 ELBEE APARTMENT NEAR KINNERY CINEMA RING ROAD SURAT 395 002 PAN : ASCPS 3978 H V/S THE ITO WARD-9(2) SURAT [ APPLICANT ] [ORIGINAL APPELLANT] [ RESPONDENT ] [ORIGINAL RESPONDENT] APPLICANT BY :- SHRI HARDIK VORA RESPONDENT BY:- SHRI S.K. MEENA SR.D.R. O R D E R PER SHRI MUKUL KR.SHRAWAT JUDICIAL MEMBER: BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE HAS REQUESTED FOR RECALLING THE ORDER DATED 20-08-2010 PASSED BY THE ITAT C BENCH IN ITA NO.1539/AHD/2010 FOR ASSESSMENT YEAR 2003-04. 2 IN THE MISCELLANEOUS APPLICATION THE GRIEVANCE O F THE ASSESSEE IS THAT THE TRIBUNAL IN THE SAID ORDER DATED 20-08-2010 HAS DISMISSED THE APPEAL FOLLOWING THE DECISION(S) OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 22 3 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL IN THE CASE OF CIT VS. MUL TIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DELHI) ON THE GROUND THAT THE ASSESSEE FA ILED TO APPEAR BEFORE THE TRIBUNAL DESPITE SERVICE OF NOTICE AND IT WAS PRESU MED THAT THE ASSESSEE WAS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BY H IM. 3. THE ASSESSEE SUBMITTED THE FOLLOWING POINTS VI DE HIS REQUEST APPLICATION DATED 02/11/2010:- 1. I THE UNDERSIGNED APPELLANT AM IN RECEIPT O F YOUR ABOVE REFERRED ORDER DISMISSING THE APPEAL EX-PARTE INT ER ALIA ON FOLLOWING GROUNDS. 2 A) NOTICE OF HEARING FIXING THE DATE OF HEARING ON 20-08-2010 WAS SENT BY R.P.A.D. THE SAME WAS RETURNED BY POST AL AUTHORITIES WITH REMARK LEFT. B) THE DEFECT MEMO ISSUED BY THE REGISTRAR IN RESPE CT OF FEES HAS REMAINED UN-COMPLIED WITH. XEROX COPY OF THE ORDER IS ENCLOSED FOR YOUR KIND P ERUSAL. 2. THE FACT REMAINS THAT THE APPELLANT HAS NEITHER RECEIVED THE DEFECT MEMO NOR RECEIVED THE NOTICE OF HEARING OF A PPEAL. 3. THE ABOVEMENTIONED DISMISSAL ORDER HAVING THE SA ME ADDRESS AS MENTIONED IN APPEAL MEMO HAS BEEN RECEIVED BY T HE APPELLANT AT THE SAME ADDRESS RAISING SERIOUS DOU BTS ON POSTAL AUTHORITIES REMARK OF LEFT IN CASE OF NOTICE OF HEARING & DEFECT MEMO. 4. THE APPELLANT HAS ALSO PAID FEES OF RS.1353/- B EING 1% OF ASSESSED INCOME OF RS.135270/- IN CASH IN BANK OF BARODA NANPURA BRANCH SURAT BSR CODE : 0001388 ON 04-0 5-2010. A XEROX COPY OF THE SAME WAS ENCLOSED IN THE PAPER BOOK ON PAGE NO.4. ORIGINAL RECEIPTED CHALLAN IS ALSO NOW ENCLOSED. 4 THE LEARNED DR DID NOT OBJECT TO THE ABOVE SUBMIS SIONS OF THE LEARNED AR. 5 AFTER HEARING BOTH THE PARTIES AND PERUSING THE O RDER OF THE TRIBUNAL DATED 20/08/2010 AND THE MATERIALS AVAILABLE ON REC ORD WE FIND THAT THE ASSESSEE HAS TAKEN THE ABOVE POINTS VIDE LETTER DAT ED 02-11-2010 IS REASONABLE. AS THE LEARNED DR HAS NO OBJECTION TO CONSIDER THE REQUEST OF THE ASSESSEE TO RE-CALL THE ORDER WE RECALL THE TR IBUNAL ORDER DATED 20-08-2010 AND DIRECT THE REGISTRY TO FIX THE APPEA L ON 13 TH OCTOBER-2011 . 6 IN THE RESULT THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS DISPOSED OF AS INDICATED ABOVE. SD/- SD/- (G.D. AGARWAL) VICE PRESIDENT (AZ) (MUKUL KR.SHRAWAT) JUDICIAL MEMBER DATE : 18.7.2011 T.C. NAIR SR. PS 3 COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE. 2. THE DEPARTMENT. 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-V SURAT 5. THE DR AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER //TRUE COPY// (DY./ASSTT.REGISTRAR) ITAT AHMEDABAD 1. DATE OF DICTATION.. 08.07.2011 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER 08.07.2011 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 TH E DICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R.P.S./P.S 18.7.2011 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 18.7.2011 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER