GRAVITY REALTY P.LTD, V. ITO 6(3)(1),

MA 108/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0896 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2000-2001
• Appeal Filed On: 14-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P SINGH
• Assessee Lawyers: PRASAD M BAPAT

Judgement Text

G IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI .. , !'# $ $ $ $ %$ $, & !'# !' BEFORE SHRI P.M. JAGTAP, AM AND SHRI VIJAY PAL RAO, JM %$%$ $'( 108 /MUM/2013 ARISING OUT OF ITA NO. 4646/MUM/2010 ( &( , $-, &( , $-, &( , $-, &( , $-, / / / / ASSESSMENT YEAR 2000-01) M/S GRAVITY REALTY PRIVATE LIMITED, (SUBSEQUENTLY MERGED WITH PRUDENTIAL MANAGEMENT AND SERVICES PRIVATE LIMITED), GATEWAY BUILDING, APOLLO BUNDER, MUMBAI 400 001. ( ( ( ( / VS. INCOME TAX OFFICER 6(3)(1), AAYAKAR BHAVAN, M.K. ROAD. MUMBAI 400 020. #/ !./ PAN : SSSCG2096F (APPLICANT) .. RESPONDENT ) APPLICANT BY : SHRI RAJESH ATHAVALE & SHRI PRASAD M. BAPAT DEPARTMENT BY : SHRI O.P. SINGH !($ 0 / // / DATE OF HEARING : 30-8-2013 12- 0 / DATE OF PRONOUNCEMENT : 30-8-2013 '3 / O R D E R PER P.M. JAGTAP, A.M . : .. , !'# BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 19 TH SEPTEMBER, 2011 PASSED EX PARTE IN ITA NO. 4646/MU M/2010 ON THE FOLLOWING GROUNDS:- YOUR HONOURS, THIS APPEAL WAS FILED ON 4 TH JUNE, 2010 AND THE 1 ST HEARING WAS FIXED ON 12.07.2011. HOWEVER, INADVERTENTLY THE SA ME DATE WAS NOT NOTED BY M/S B.K. KHARE & CO., CHARTERED ACCOUNTANTS AND AUT HORIZED REPRESENTATIVES. THE NEXT HEARING WAS FIXED AS 19 TH SEPTEMBER, 2011. HOWEVER, INADVERTENTLY AGAIN THE SAID DATE WAS NOT NOTED BY M/S B.K. KHARE & CO., CHARTERED ACCOUNTANTS AND AUTHORIZED REPRESENTATIVES. OUR AUTHORIZED REPRESENTATIVES GENERALLY KEEP A TRA CK OF THE INCOME TAX HEARINGS. THEY RECEIVE CAUSE LISTS VIA EMAIL FROM THE INCOME TAX APPELLATE TRIBUNAL BAR ASSOCIATION, MUMBAI ON WEEKLY BASIS. DURING THE RELEVANT TIME, MA 108/MUM/2013 2 THE DESIGNATED PERSON IN THE AUTHORIZED REPRESENTAT IVES OFFICE WAS TRAVELING FOR FINALIZATION OF TAX AUDIT FOR THE ASSESSMENT YEAR 2 011-12 AND HENCE THE DATES OF HEARING WAS REMAINED TO BE NOTED IN THE TRIBUNAL DI ARY. 2. SINCE THE REASONS GIVEN ABOVE FOR THE NON-APPEAR ANCE ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING FIXED ON 19 TH SEPTEMBER, 2011 ARE DULY SUPPORTED BY AN AFFIDAVIT FILED BY THE CHARTERED ACCOUNTANTS OF THE ASSESSEE CONFIRMING THE RELEVANT FACTS ON OATH, WE ARE SATISFIED THAT THE NON-APPEARANCE OF T HE ASSESSEE BEFORE THE TRIBUNAL ON 19 TH SEPTEMBER, 2011 WHEN ITS APPEAL WAS FIXED FOR HEARI NG, WAS FOR SUFFICIENT CAUSE. ACCORDINGLY KEEPING IN VIEW OF PROVISO TO RULE 24 O F THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX PARTE ORDER DTD. 19 TH SEPTEMBER, 2011 PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 11-11-2013 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESENTATIVES OF BOT H THE PARTIES. 3. IN THE RESULT, THE MISC. APPLICATIONS F ILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30-08-2013 . . '3 0 12- 4'(5 30-08-2013 2 0 SD/- SD/- (VIJAY PAL RAO) ( P.M. JAGTAP ) !'# / JUDICIAL MEMBER & !'# / ACCOUNTANT MEMBER MUMBAI ; 4'( DATED 30-08-2013. $.&(.!./ RK , SR. PS '3 0 <&=% >%- '3 0 <&=% >%- '3 0 <&=% >%- '3 0 <&=% >%-/ COPY OF THE ORDER FORWARDED TO : 1. /? / THE APPELLANT 2. <@/? / THE RESPONDENT. 3. A () / THE CIT(A)- CONCERNED, MUMBAI CONCERNED 4. A / CIT CONCERNED, MUMBAI CONCERNED 5. %$D <&&( , , / DR, ITAT, MUMBAI G BENCH 6. E, F / GUARD FILE. '3(! '3(! '3(! '3(! / BY ORDER, !@% <& //TRUE COPY// G G G G/ // /!H !H !H !H ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI