Gujarat High Court
Gauravbhai Hargovindhai Dave vs Tax Recovery Officer 4 on 26 April, 2019
Author: Harsha Devani
Bench: Harsha Devani, A. P. Thaker
C/SCA/284/2019 IA ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
MISC. CIVIL APPLICATION (FOR RECALL) NO. 1 of 2019
In R/SPECIAL CIVIL APPLICATION NO. 284 of 2019
With
MISC. CIVIL APPLICATION (FOR RECALL) NO. 1 of 2019
In R/SPECIAL CIVIL APPLICATION NO. 285 of 2019
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TAX RECOVERY OFFICER 4 Versus GAURAVBHAI HARGOVINDHAI DAVE ========================================================== Appearance:
MRS MAUNA M BHATT for the PETITIONER(s) No. UMAIDSINGH BHATI for the RESPONDENT(s) No. ========================================================== CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI and HONOURABLE DR.JUSTICE A. P. THAKER Date : 26/04/2019 COMMON IA ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. By these applications, the applicant seeks recall of the order dated 22.1.2019 passed by this Court in the captioned Special Civil Applications.
2. On 22.1.2019, this Court passed the following common order in the captioned writ petitions.
"1. Mr. M.R. Bhatt, Senior Advocate, learned counsel for the respondent states under instructions that the respondent would be Page 1 of 4 Downloaded on : Tue Jun 25 06:53:27 IST 2019 C/SCA/284/2019 IA ORDER initiating fresh recovery proceedings in connection with the assessment order dated 18.03.2013 made under section 143(3) of the Income Tax Act, 1961 and the rejection order made by the Commissioner (Appeals) in the appeal preferred by the petitioners. It was submitted that in respect of the present attachment orders, necessary orders shall be passed, as contemplated under sub rule (4) of rule 68B of the Second Schedule to the Income Tax Act, 1961.
2. In light of the above statement made by the learned counsel for the respondent, nothing remains to be done in the present petitions. The petitions stand disposed of accordingly with liberty to revive in case of difficulty."
3. Mr.M.R.Bhatt, Senior Advocate, learned counsel for the applicant submits that there was miscommunication between the learned senior counsel of the department and the applicant herein due to which the aforesaid statement was made before this Court. It is submitted that such statement was made due to communication gap which would cause serious prejudice to the department. It is submitted that therefore, the order dated 22.1.2019 passed in the captioned petitions be recalled and the petitions be heard on merits.
4. Mr.Umaidsingh Bhati, learned advocate for the respondent has opposed the applications by submitting that the learned Senior Standing Counsel had, after getting instructions from the Page 2 of 4 Downloaded on : Tue Jun 25 06:53:27 IST 2019 C/SCA/284/2019 IA ORDER department, made the statement in question. It is submitted that the applications are very vague and only what is submitted is that on account of communication gap, the statement is made. It is submitted that on the averments made in the application, no cause has been made for recalling the order dated 22.1.2019.
5. As is apparent from the order dated 22.1.2019, the same has been made on the basis of the statement made by learned Senior Advocate. However, now, it is the case of the applicant that such statement was made on account of communication gap which causes serious prejudice to the case of the department.
6. In view of the above, it appears that the statement made by learned Senior Advocate was on the basis of some miscommunication with the department. Under the circumstances, if the order is recalled, all that would happen is that the petition would be heard on merits. No prejudice would be caused to the respondent, if the petitioner is heard on merits. Under the circumstances, the request of the applicant deserves consideration.
7. The applications, therefore, succeed and are accordingly allowed. The common order dated Page 3 of 4 Downloaded on : Tue Jun 25 06:53:27 IST 2019 C/SCA/284/2019 IA ORDER 22.1.2019 passed in the captioned writ petitions is hereby recalled. Special Civil Application No.284 of 2019 and 285 of 2019 are hereby restored to file. The same shall be listed for hearing on 17.6.2019.
(HARSHA DEVANI, J) (A. P. THAKER, J) SRILATHA Page 4 of 4 Downloaded on : Tue Jun 25 06:53:27 IST 2019