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OJMCA/111/2005 1/ 3 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
MISC.
CIVIL APPLICATION No.111 of 2005
In
TAX
APPEAL No.103 of 2004
=======================================================
PARIKH
BROTHERS - Applicant(s)
Versus
ASST.
COMMISSIONER OF INCOME TAX - Respondent(s)
=======================================================
Appearance
:
MR KR DIXIT for Applicant(s) :
1,
MR KM PARIKH for Respondent(s) :
1,
=======================================================
CORAM
:
HONOURABLE
MR.JUSTICE D.A.MEHTA
and
HONOURABLE
MS.JUSTICE H.N.DEVANI
Date
: 25/10/2005
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE D.A.MEHTA)
This
is an application seeking recall of the judgment and order
22.03.2005 made in Tax Appeal No.103 of 2004 in the following
circumstances.
Tax
Appeal No.103 of 2004 was in relation to the Tribunal’s order dated
8th July, 2003 made in ITA No.165/AHD/2000 upholding levy
of penalty of Rs.60,430/- under Section 271(1)(c) of the Income-tax
Act, 1961 (the Act). At the time of hearing of the Tax Appeal, it
was found that the quantum appeal before the Tribunal was not
decided and the Tribunal proceeded to decide the appeal in penalty
proceedings prior in point of time.
However,
Mr.K.R.Dixit, learned advocate appearing on behalf of the applicant,
submits that inadvertent factual error crept in while narrating the
facts. It appears that the appeal in quantum proceedings came to be
dismissed for want of prosecution on 3rd July, 2003 while
the penalty appeal came to be decided on 8th July, 2003,
and hence, in the circumstances, it appears that the applicant was
not aware about the order dated 3rd July, 2003 dismissing
the quantum appeal for want of prosecution. It is further stated
that the quantum appeal came to be restored by the Tribunal vide
order dated 4th February, 2004. Mr.K.M.Parikh, learned
Standing Counsel appearing on behalf of the opponent, does not
dispute the aforesaid factual position.
In
these circumstances, the judgment and order dated 22nd
March, 2005 made in Tax Appeal No.103 of 2004 is hereby recalled and
as a consequence, Tax Appeal No.103 of 2004 stands restored to file.
The application is allowed. Rule made absolute. There shall be no
order as to costs.
Sd/-
[
D.A. MEHTA, J ]
Sd/-
[
H.N. DEVANI, J ]
***
Bhavesh*
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