Income Tax Officer-24(2)(4), C-13, 6th fl.,Room No.605, Pratyakshakar Bhavan, Bandra-Kurla Complex, Bandra (E), Vs. Shri Mansukhlal G Gedia B/11,New Geetanjali Raheja Township, Malad (E), Mumbai-400097.
December, 31st 2013
IN THE INCOME TAX APPELLATE TRIBUNAL " A " BENCH, AHMEDABAD
(BEFORE SHRI MUKUL Kr. SHRAWAT, J.M. & SHRI ANIL CHATURVEDI, A.M.)
M. A. No. 165 & 166 /AHD/2009
(in ITA No. 778 & 781/AHD/2001)
(Assessment Year:1996-97 1997-98)
Shri Tulsibhai Bhagwanbhai V/S D.C.I.T.(Inv.) Circle-1 Surat
patel. 17, Rangnagar
Society, Lambay Hanuman
Appellant by : Shri M. K. Patel
Respondent by : Shri O.P. Batheja, Sr. D.R.
Date of hearing : 20-12-2013
Date of Pronouncement : 23 -12--2013
PER SHRI ANIL CHATURVEDI,A.M.
1. By this M.A. the Assessee has urged for recalling of the ex-parte order of
Tribunal in ITA Nos. 165 & 166/AHD/2009 (in ITA Nos. 778 & 781/AHD/2001)
dated 31.07.2006 & 20.12.2006 respectively.
2. Through the M.A., it is submitted that Assessee had made written
submissions for consideration but however the same were not considered
and the ex-parte order was passed for non-appearance. The ld. A.R. before
us further submitted that the orders be recalled and further gave an
undertaking to represent the case on the date fixed for hearing and assist in
disposal of the appeals. He therefore requested that the ex-parte order be
2 MA Nos. 165 & 166/A/2009
(in ITA Nos. 778 & 781/A/2001)
. A.Y. 1996-97 & 1997-98
recalled. The Ld. D.R. on the other hand did not object to the request of the
3. We have heard the rival submissions and perused the material on record.
Considering the submissions and undertaking given by the ld. counsel for the
Assessee, we recall the ex-parte Tribunal in ITA No. 165 & 166/AHD/2009 (in
ITA No. 778 & 781/AHD/2001) order dated 31.07.2006 & 20.12.2006
respectively and direct the Registry to fix the appeal for hearing on
04.02.2014. Both parties were informed in Court and the notice of hearing
was dispensed with the consent of both parties. Since the date of hearing was
pronounced in the Open Court, no separate notice is required to be issued.
4. In the result, both the Miscellaneous Applications filed by the Assessee are
Order pronounced in Open Court on 23 - 12 - 2013.
(MUKUL Kr. SHRAWAT) (ANIL CHATURVEDI)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad. TRUE COPY
Copy of the Order forwarded to:-
1. The Appellant.
2. The Respondent.
3. The CIT (Appeals)
4. The CIT concerned.
5. The DR., ITAT, Ahmedabad.
6. Guard File.