Shri Munishuvrat Bhagwan ni Pedhi, Ahmedabad v. The ACIT., GNR Circle,, Gandhinagar

MA 277/AHD/2009 | 2004-2005
Pronouncement Date: 22-01-2010 | Result: Allowed

Appeal Details

RSA Number 27720524 RSA 2009
Assessee PAN AACTS2580F
Bench Ahmedabad
Appeal Number MA 277/AHD/2009
Duration Of Justice 5 month(s) 1 day(s)
Appellant Shri Munishuvrat Bhagwan ni Pedhi, Ahmedabad
Respondent The ACIT., GNR Circle,, Gandhinagar
Appeal Type Miscellaneous Application
Pronouncement Date 22-01-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 22-01-2010
Assessment Year 2004-2005
Appeal Filed On 20-08-2009
Judgment Text
- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE S/SHRI T.K.SHARMA JM AND D.C.AGRAWAL AM SHRI MUNISHUVRAT BHAGWAN NI PEDHI JAIN UPASHRAY CHOKSHI BAZAR DEHGAM V/S . ASSTT. CIT GANDHINAGAR PAN NO.AACTS2580F (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI S. N. DIVETIA AR RESPONDENT BY:- SMT. NEETA SHAH SR.DR O R D E R PER D. C. AGRAWAL ACCOUNTANT MEMBER . THIS MISCELLANEOUS APPLICATION ARISING OUT OF ITA NO.1510/AHD/2007 FOR ASST. YEAR 2004-05 VIDE ORDER DATED 17.07.2009 HAS BEEN FILED BY THE ASSESSEE. 2. IN THIS APPLICATION THE ASSESSEE STATES THAT THE APPEAL WAS DISPOSED OF EX PARTE ON THE GROUND THAT ON THE REQUEST OF TH E LD. AR OF THE ASSESSEE THE CASE WAS ADJOURNED TO 12.5.2009 14.5.09 AND 26 .6.09 NO PETITION SEEKING ADJOURNMENT OF THE CASE WAS FILED/MOVED. VI DE PARA 4 OF MISC. APPLICATION THE ASSESSEE SUBMITS THAT THE APPEAL WA S LISTED ORIGINALLY FOR HEARING ON 11.5.2009 BEFORE THE TRIBUNAL IT WAS AD JOURNED FIRST 12.5.2009 AND LATER ON 14.5.2009. THE AR OF THE ASS ESSEE HAD HANDED M.A. NO.277/AHD/2009 ARISING OUT OF ITA NO.1510/AHD/2007 ASST. YEAR :2004-05 2 OVER THE BRIEF GROUNDS OF APPEAL TO THE TRIBUNAL AN D DR ON 14.5.2009 AND THEN THE CASE WAS ADJOURNED TO 26.6.2009 WHEN THE M ATTER WAS ARGUED AT LENGTH BY AR AND HANDED OVER THE COPY OF ORDER PASS ED IN THE CASE OF SHREE PARSHWANATH DERASAR TRUST (ITA NO.435/A/2007 DATED 1.6.2007) WHICH WAS RELIED UPON BY HIM APART FROM POINTING OU T THAT THE MATTER INVOLVING IDENTICAL ISSUE WAS DECIDED BY THE TRIBUN AL IN THE EARLIER WEEK. THEREFORE THERE IS NO DEFAULT ON THE PART OF THE A SSESSEE. THEREFORE THE ASSESSEE SUBMITTED THAT THE ORDER OF THE TRIBUNAL M AY KINDLY BE RECALLED. 3. AFTER HEARING THE RIVAL SUBMISSIONS AND GOING TH ROUGH THE MATERIAL ON RECORD WE FIND THAT THE ORDER PASSED IN THE CAS E OF SHREE PARSHWANATH DERASAR TRUST IN ITANO.435/AHD/2007 FOR ASST. YEAR 1996-97 DATED 1.6.2007 IS ON RECORD WHICH HAS NOT BEEN CONSIDERE D BY THE TRIBUNAL. WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE TH IS ORDER HAS NOT BEEN TAKEN INTO CONSIDERATION WHILE DECIDING THE ASSESSEES AP PEAL WHICH SHOULD HAVE BEEN DONE. THEREFORE WE RECALL THE TRIBUNALS ORDER PASSED EX PARTE ON 17.7.2009. MISCELLANEOUS APPLICATION OF THE ASSE SSEE IS ALLOWED. THE DATE OF FIXING THE APPEAL ON 3/2/10 FOR HEARING THE APPEAL HAS BEEN PRONOUNCED IN THE OPEN COURT IN PRESENCE OF THE PAR TIES. THE REGISTRY MAY FIX THE APPEAL ACCORDINGLY. SD/- SD/- (T.K.SHARMA) (D.C.AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD DATED : 22/01/2010 MAHATA/- ORDER PRONOUNCED IN OPEN COURT ON 22/01/2010 3 COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER DEPUTY / ASSTT.REGISTRAR ITAT AHMEDABAD