GOPAL DAS VASUDEV CONSTRUCTION P. LD, V. DCIT CIR 8(1),

MA 134/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0956 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2005-2006
• Appeal Filed On: 09-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'G' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER MA NO. 134 & 135/MUM/2013 (ARISING OUT OF ITA NO. 80 & 81/MUM/2011) (ASSESSMENT YEARS: 2005-06 & 2006-07) M/S. GOPALDAS VASUDEV DCIT, CIRCLE 8(1) CONSTRUCTION PVT. LTD. 2ND FLOOR, AAYAKAR BHAVAN VALECHA CHAMBERS, 4TH FLOOR VS. M.K. ROAD, MUMBAI 400020 ANDHERI NEW LINK ROAD ANDHERI (W), MUMBAI PAN - AAACG1875C APPLICANT RESPONDENT APPLICANT BY: SHRI SUBHASH S. SHETTY RESPONDENT BY: SHRI O.P. SINGH DATE OF HEARING: 06.09.2013 DATE OF PRONOUNCEMENT: 06.09.2013 O R D E R PER D. MANMOHAN, V.P. BY THESE APPLICATIONS THE ASSESSEE SEEKS RECALL OF THE ORDER DATED 18.10.2012 PASSED BY ITAT G BENCH, MUMBAI ON THE GROUND THAT THE ASSESSEE HAD SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE FIXED FOR HEARING AND HENCE THE APPELLATE TRIBUNAL IS WELL WI THIN ITS POWERS TO RECALL THE ORDER IN EXERCISE OF THE POWERS VESTED IN THEM UNDER RULE 24 OF INCOME- TAX (APPELLATE TRIBUNAL) RULES, 1963. 2. WE HAVE CAREFULLY GONE THROUGH THE AFFIDAVIT AS WEL L AS THE CONTENTIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE. WE HAVE AL SO HEARD THE LEARNED D.R. IN THIS REGARD. HAVING REGARD TO THE OVERALL CIRCUM STANCES, WE ARE OF THE VIEW THAT IT IS A FIT CASE FOR RECALL OF THE IMPUGNED OR DER. IN EXERCISE OF THE POWERS VESTED IN US UNDER RULE 24 OF INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963 WE HEREBY RECALL THE IMPUGNED ORDER AND DIRECT THE REG ISTRY TO POST THE APPEALS FOR FRESH HEARING ON 15.10.2013. SINCE THE DATE IS ANNO UNCED IN THE OPEN COURT, NOTICE TO THE PARTIES IS DISPENSED WITH. MA NO. 134 & 135/MUM/2013 M/S. GOPALDAS VASUDEV CONSTRUCTON P. LTD. 2 3. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH SEPTEMBER, 2013. SD/- SD/- (RAJENDRA SINGH) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED: 6 TH SEPTEMBER, 2013 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 16, MUMBAI 4. THE CIT 8, MUMBAI CITY 5. THE DR, G BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.