PARESH KANJI SHAH, V. DCIT CEN CIR 17 & 28,

MA 116/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0983 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 20-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: JIGNESH R SHAH

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C MUMBAI . . , . . , ! ' # BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI P.M.JAGTAP , ACCOUNTANT MEMBER MA NO.116/MUM/2013 (ARISING OUT OF ITA NO.3737/MUM/2011,A.Y. 2003-04) MR. PARESH KANJI SHAH, BLOCK NO.2, NARAYAN SADAN, PLOT NO.157, ROAD NO.5, SHIVAJI PARK, MUMBAI 400016 PAN: AAHPS 8498M (APPLICANT) VS. THE DCIT, CEN. CIR. 17 & 28, MUMBAI. (RESPONDENT) APPLICANT BY : SHRI JIGNESH R. SHAH RESPONDENT BY : MS. NEERAJA PR ADHAN DATE OF HEARING : 30/08/20 13 DATE OF PRONOUNCEMENT : 30/08/2013 ORDER PER I.P.BANSAL, J.M, VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE TH E ASSESSEE IS SEEKING RECALL OF EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 29 /08/2012 IN ITA NO.3737/MUM/2011. THE APPEAL FILED BY THE ASSE SSEE WAS DISMISSED ON ACCOUNT OF FAILURE OF THE ASSESSEE TO ATTEND ON TH E FIXED DATE OF HEARING. IT IS THE CASE OF THE ASSESSEE THAT NON-ATTENDANCE ON THE FI XED DATE OF HEARING IS NON- DELIBERATE AND IS SUPPORTED BY SUFFICIENT CASE BEY OND THE CONTROL OF THE ASSESSEE. ACCORDING TO THE ASSESSEE JUST BEFORE APPOINTED DAT E ON 23/08/2012 SHRI V.B.MEHTA RETURNED THE ASSESSEES PAPER EXPRESSING HIS INABILITY TO HANDLE THE CASE. THEN THE ASSESSEE STARTED SEARCHING ANOTHER CHARTERED ACCOUNTANT TO REPRESENT THE CASE. HOWEVER, ON 15/8/2012, A WEEK BEFORE APPOINTED DATE OF 23/8/2012 THE ASSESSEE GOT A SEVERE ATTACK OF ACUT E BACK PAIN WITH BILATERAL MA NO.116/MUM/2013 2 SCIATICA AND WAS ADVISED COMPLETE BED REST FOR SIX TO EIGHT WEEKS. TO SUPPORT SUCH CONTENTION CERTIFICATE FROM DR. BALABHAI, NANA VATI HOSPITAL HAS ALSO BEEN FILED. ALL THESE REASONS ARE SUPPORTED BY AN AFFI DAVIT DATED 16/03/2013, PLACED ON RECORD. 2. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOTH THE PARTIES, WE ARE SATISFIED THAT NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING IS SUPPORTED BY SUFFICIENT CAUSE, THEREFORE, AS PER RULE-24 OF APPE LLATE TRIBUNAL RULES, 1963 WE SET ASIDE THE AFOREMENTIONED EX-PARTE ORDER DATED 2 9/08/2012 AND RESTORE THE APPEAL FILED BY THE ASSESSEE WHICH WILL NOW BE FIXE D FOR HEARING ON 8/10/2013 THE DATE WAS NOTED BY THE LD. A.R APPEARING ON BEHA LF OF THE ASSESSEE WAIVING HIS RIGHT TO RECEIVE NOTICE OF HEARING FOR 08/10/2013. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED IN THE MANNER AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT ON 3 0/08/2013. % & '() ! * +,- 30/08/2013 ( & # SD/- SD/- ( . . / PM.JAGTAP) ( . . / I.P. BANSAL) ! / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; +, DATED 30/08/2013 % % % % & && & /01 /01 /01 /01 2 1) 2 1) 2 1) 2 1) / COPY OF THE ORDER FORWARDED TO : 1. 34 / THE APPELLANT 2. /534 / THE RESPONDENT. 3. 6 ( ) / THE CIT(A)- 4. 6 / CIT 5. 17 /, , , / DR, ITAT, MUMBAI 6. 8 9 / GUARD FILE. %, %, %, %, / BY ORDER, 51 / //TRUE COPY// : :: : / ; ; ; ; (DY./ASSTT. REGISTRAR)