DHANANJAY G MISHRA, V. ASST CIT 24(1),

MA 107/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9121 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 17-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJARSHI DWIVEDI
• Keywords: Bonafide belief

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, D, MUMBAI BEFORE S/SHRI DINESH KUMAR AGARWAL, JM AND N.K. BILLAIYA , AM M.A. NO. 107/MUM/2012 ARISING OUT OF ITA NO. 2458/MUM/2011 (ASSESSMENT YEAR 2007-08) SHRI DHANANJAY G. MISHRA, PROP. M.S. YEOMAN MARINE SERVICES, 29, NEELGIRI INDL. ESTATE, T.J. ROAD, SEWRI (W), MUMBAI 400 015. PAN: AFLPM 1475K ASST. COMMISSIONER OF INCOME- TAX 24(1), C-13, BKC, BANDRA, MUMBAI 400 051. APPLICANT V/S RESPONDENT DATE OF HEARING : 03- 08-2012 DATE OF PRONOUNCEMENT : 03-08-201 2 APPLICANT BY : SHRI SATISH R. MODY RESPONDENT BY : SHRI RAJARSHI DWIVEDI O R D E R PER DINESH KUMAR AGARWAL (JM) THIS MISC. APPLICATION FILED BY THE ASSESSEE FOR TH E A.Y. 2007-08 IS DIRECTED AGAINST THE ORDER PASSED BY THE TRIBUNAL I N ITA NO. 2458/MUM/2011 DTD. 19-1-2012. 2. THE APPLICANT IN THE MISC. APPLICATION DTD. 14-2 -2012 SUPPORTED BY AFFIDAVIT OF SHRI CHAITANYA C. DALAL, STATED IN PAR A 5 & 6 OF THE AFFIDAVIT AS UNDER:- 5. I STATE THAT I INADVERTENTLY DID NOT NOTICE THA T THE DATE OF HEARING OF THE SAID APPEAL WAS ALSO MENTIONED ON THE SAID ACKNOWLE DGMENT CUM-RECEIPT. 6. I STATE THAT I WAS UNDER THE BONAFIDE BELIEF THA T THE HONBLE TRIBUNAL WILL ISSUE A NOTICE OF HEARING FOR THE SAID APPEAL FILED. MA 107/MUM/2012 2 IT WAS, THEREFORE, SUBMITTED THAT THE EX-PARTE ORDE R PASSED BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT FOR THE REASONS AS MENTIONED IN ASSESSEES MISC. APPLIC ATION SUPPORTED BY AFFIDAVIT, THE EX-PARTE ORDER PASSED BY THE TRIBUNA L BE RECALLED, WHICH WAS NOT SERIOUSLY OBJECTED TO BY THE LD. D.R. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HA VING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING T HE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZE D REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EX-PARTE ORDER DTD. 19-1-2012 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WI THOUT WAITING FOR ANY NOTICE ON 04-10-2012 . ACCORDINGLY THE MISC. APPLICATION FILED BY THE AS SESSEE IS ALLOWED. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD AUGUST, 2012. SD/- SD/- ( N.K. BILLAIYA ) (DINESH KUMAR AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 3 RD AUGUST, 2012. RK.: MA 107/MUM/2012 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT , CONCERNED, MUMBAI 4. CIT(A) CONCERNED, MUMBAI 5. DR D BENCH 6. GUARD FILE. BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI