POPATLAL G RUPARELL, V. ITO 12(1)(1),

MA 138/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0909 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 13-09-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 16-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEERJA PRADHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH C , MUMBAI BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER M.A NO. 138/MUM/2013 (ARISING OUT OF ITA NO. 7072/MUM/2011 ) ASSESSMENT YEAR: 2008-09 SHRI POPATLAL G. RUPARELL 5, RAHIMTOOLA HOUSE, 7, HOMJI STREET, FORT MUMBAI- 400 001 PAN :AAGPR 4306 N VS. ITO WARD 12(1)(1) 123, AAYAKAR BHAVAN. M.K. MARG. MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI GIRISH DAVE RESPONDENT BY : SMT. NEERJA PRADHAN DATE OF HEARING : 20.09.2013 DATE OF PRONOUNCEMENT : 20.09.2013 O R D E R PER DR. S.T.M. PAVALAN, JM: THIS MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 20.03.2013 PASSED BY THE TRIBUNAL IN ITA NO. 7072/MUM/2011 FOR THE ASSESSMENT YEAR 2008-09. 2. THE APPLICANT-ASSESSEE VIDE HIS PETITION DATED 2 0.03.2013 HAS STATED THAT THE COUNSEL AUTHORISED BY THE ASSESSEE, MR. GIRISH DAVE , WAS BUSY IN A MATTER BEFORE THE HONBLE HIGH COURT OF DELHI DURING THIS PERIOD LISTED AS WRIT PETITION (CIVIL) 224 OF 2011, IN THE CASE OF ORACLE INDIA PVT. LTD. APPEARI NG AS SPECIAL COUNSEL FOR THE INCOME TAX DEPARTMENT AND WAS VERY FREQUENTLY MOVIN G TO DELHI RIGHT FROM 28 TH FEBRUARY, 2013 TILL THE PETITION WAS FINALLY DECIDE D BY HONBLE COURT ON 21 ST MARCH, 2013. HONBLE COURT HAD EARLIER FIXED THE PETITION ON VARIOUS DATES DURING THE ABOVE PERIOD AND DIRECTED BOTH THE PARTIES TO IRON OUT TH E DIFFERENCES AMONG THEM & HAD M.A NO. 138/MUM/2013 (ARISING OUT OF ITA NO. 7072/MUM/2011 ) SHRI POPATLAL G. RUPARELL ASSESSMENT YEAR: 2008-09 2 DIRECTED THE COUNSEL, MR. GIRISH DAVE TO REMAIN PRE SENT IN THE MEETINGS BETWEEN THE PARTIES. THE COUNSEL HAS ALSO FILED THE COPIES OF A N INTERIM ORDER DATED 16 TH MARCH, 2013 RE-NOTIFYING THE MATTER FOR HEARING ON 19 TH MARCH, 2013 AND OF THE FINAL ORDER DATED 21 ST MARCH, 2013 OF THE HONBLE COURT IN SUPPORT OF THE SAID CLAIM. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITT ED THAT FOR THE REASONS MENTIONED IN ASSESSEES APPLICATION, THE EX-PARTE ORDER PASSE D BY THE TRIBUNAL BE RECALLED WHICH WAS NOT OBJECTED TO BY THE LD. DR. 3. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAVING SATI SFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCU MSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON AP PEARANCE OF THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE ON THE DATE OF HEARING AN D ACCORDINGLY THE EX-PARTE ORDER DATED 20.03.2013 PASSED BY THE TRIBUNAL IS RECALLED . PARTIES ARE TO APPEAR 22.10.2013 WITHOUT WAITING FOR ANY NOTICE AS ANNOUN CED IN THE OPEN COURT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION STA NDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 20 TH DAY OF SEPTEMBER, 2013. SD/- SD/- (RAJENDRA SINGH) (DR. S.T.M. PAVALAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 20.09.2013. *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR C BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.