SHRI PRAVIN RATILAL SHARE DALAL, Ahmedabad v. THE DCIT, CC-2(2), Ahmedabad

MA 381/AHD/2009 | 2006-2007
Pronouncement Date: 08-01-2010 | Result: Allowed

Appeal Details

RSA Number 38120524 RSA 2009
Assessee PAN ARSPS8711K
Bench Ahmedabad
Appeal Number MA 381/AHD/2009
Duration Of Justice 2 month(s) 3 day(s)
Appellant SHRI PRAVIN RATILAL SHARE DALAL, Ahmedabad
Respondent THE DCIT, CC-2(2), Ahmedabad
Appeal Type Miscellaneous Application
Pronouncement Date 08-01-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 08-01-2010
Assessment Year 2006-2007
Appeal Filed On 04-11-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL : A BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA J.M. & HONBLE SH RI N.S. SAINI A.M.) M.A. NO. 381/AHD/2009 (ARISING OUT OF I.T.A. NO. 1200/AHD./2009 ASSESSMENT YEAR : 2006-2007 SHRI PRAVIN RATILAL SHAREDALAL AHMEDABAD VS.- DEPUTY COMMISSIONER OF INCOME TAX (P.A. NO. ARSPS 8711 K) CENTRAL CIRCL E-2(2) AHMEDABAD (APPLICANT) (R ESPONDENT) APPLICANT BY : SHRI DEEPAK SON I RESPONDENT BY : SMT. NEETA SHAH SR. D.R. O R D E R PER SHRI T.K. SHARMA JUDICIAL MEMBER :- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE FOR RE-CALLING THE ORDER OF THE TRIBUNAL D ATED 17.08.2009 IN ITA NO. 1200/AHD/2009 FOR THE ASSESSMENT YEAR 2006-07. 2. IN THE MISCELLANEOUS APPLICATION IT IS MENTIONE D THAT ON THE DATE OF HEARING I.E. ON 17.08.2009 NONE COULD BE ATTENDED MERELY ON ACCOUNT OF CONFUSION ABOUT THE ACTUAL DATE OF HEARING. IN THESE CIRCUMSTANCES A REQUEST WAS MADE THAT TRIBUNAL MAY RECALL ITS ORDER AND A FRESH DATE MAY RE-FIX THE APPEAL. AT THE TIME OF HEARING OF THIS MISCELLANEOUS APPLICATION SHRI DEEPAK SONI LD. COUNSEL OF THE ASSESSEE POINTED OU T THAT DATE OF HEARING MAY PLEASE BE ANNOUNCED SO THAT ON THE GIVEN DATE COMPLIANCE CAN BE MADE. 3. ON THE OTHER HAND SMT. NEETA J. SHAH LD. DEPAR TMENTAL REPRESENTATIVE COULD NOT CONTROVERT THE AFORESAID SUBMISSION OF THE LD. COUN SEL OF THE ASSESSEE. 4. WE HAVE CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. DUE TO NON- ATTENDANCE FROM THE SIDE OF THE ASSESSEE THE TRIBU NAL DISMISSED THE APPEAL OF THE ASSESSEE FOLLOWING THE DECISION OF HON'BLE ITAT DELHI IN TH E CASE OF CIT VS.- MULTIPLAN INDIA LTD. [38 I.T.D. 320 (DELHI)]. ADMITTEDLY THE HON'BLE TRIBUN AL HAS NOT PASSED A SPEAKING ORDER. IN VIEW OF THIS WE RE-CALL OUR ORDER DATED 17.08.2009 IN ITA NO. 1200/AHD/2009 AND DIRECT THE REGISTRY 2 M.A. NO. 381/AHD/2009 TO FIX THE APPEAL ON 10.03.2010. THE DATE OF HEARIN G WAS INFORMED TO BOTH THE SIDES. THEREFORE THE FORMALITY TO ISSUE FORMAL NOTICE OF HEARING IS DISPENSED WITH. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THE ORDER PRONOUNCED IN THE COURT ON 08.01.2010 SD/- SD/- (N.S. SAINI) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 08 / 01 / 2010 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE (2) THE RESPONDENT 3) CIT(A) CONCERNED (4) CIT CONCERNED (5) D.R. ITAT AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT AHMEDABAD LAHA/SR.P.S.