ASHOK R. MAKWANA, V. ITO 24(3)(1),

MA 138/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2404 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 28-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE HONBLE S/SHRI D. MANMOHAN , VICE-PRESIDENT AND B.R.BASKARAN (AM) , . , . . , MISCELLANEOUS APPLICATION NO.138/MUM/2014 (ARISING OUT OF + ./I.T.A. NO.5332/MUM/2009) ( , -. / / ASSESSMENT YEAR:2004-05) SHRI ASHOK R MAKWANA, C/O P.SHAH AND CO., 308, REWA CHAMBERS, NEW MARINE LINES, MUMBAI-400020 / VS. INCOME TAX OFFICER - 2 4 (3)( 1 ), PRATYAKSHAKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI-400051. ( +01 / APPELLANT) .. ( 2301 / RESPONDENT) 0 ./ 45 ./PAN/GIR NO. : AFNPM2402E +01 6 / APPLICANT BY : SHRI DHARMESH SHAH 2 301 7 6 /RESPONDENT BY : S HRI RAJEEV PANTH 8 9 7 :; / DATE OF HEARING : 8.8.2014 < /. 7 :; /DATE OF PRONOUNCEMENT : 8.8.2014 / O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: BY THIS MISCELLANEOUS APPLICATION FILED U/S. 254(2 ) OF THE INCOME TAX ACT, 1961 (THE ACT), THE ASSESSEE HAS PRAYED FOR RECAL L OF EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 8.9.2010 PASSED IN I.T.A. NO.533 2/MUM/2009 FOR ASSESSMENT YEAR 2004-05. 2. THE LD. AR OF THE ASSESSEE SUBMITTED THAT THE AS SESSEE OPERATING ITS ACTIVITIES FROM THE ADDRESS GIVEN IN FORM NO.36 AN D IT DID NOT RECEIVE ANY NOTICE OF HEARING OF THE APPEAL IN THE ABOVE SAID A DDRESS. HENCE THE ASSESSEE WAS NOT AWARE THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON MA NO.138/MUM/2014 2 8.9.2010. HENCE, THE ASSESSEE COULD NOT BE PRESEN T BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING. HOWEVER, THE TRIBUNAL DIS POSED OF THE APPEAL EX-PARTE FOR WANT OF APPEARANCE ON THE PART OF THE ASSESSEE. THE LD. AR SUBMITTED THAT THERE WAS NO INTENTION OR MOTIVATION ON THE PART OF THE ASSESSEE TO REMAIN ABSENT BEFORE THE TRIBUNAL AT THE TIME OF HEARING. HE, THEREFORE, PRAYED THAT THE EX-PARTE ORDER DATED 8.9.2010 BE RECALLED AND ONE M ORE OPPORTUNITY BE GRANTED TO THE ASSESSEE. THE LD. DR DID NOT CONTROVERT THE SUBMISSION AND PRAYER MADE BY THE LD. AR. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ECORD. WE ARE SATISFIED WITH THE SUBMISSIONS MADE BY THE LD. AR. ACCORDINGL Y, WE RECALL TRIBUNAL ORDER DATED 8.9.2010 DISMISSING THE APPEAL OF THE ASSESSE E EX-PARTE. THE REGISTRY IS DIRECTED TO FIX THE APPEAL OF THE ASSESSEE ON 17.2 .2015. SINCE THIS DATE IS PRONOUNCED IN THE OPEN COURT BEFORE THE PARTIES APP EARING BEFORE US, THERE IS NO NEED TO SEND SEPARATE NOTICE OF HEARING. 4. IN THE RESULT, M.A. FILED BY ASSESSEE IS ALLOWED . THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 8TH AUG, 2014 . < /. 8 = > ? @ 8TH AUG, 2014 7 A9 B SD SD ( . / D. MANMOHAN ) ( . . , / B.R. BASKARAN ) / VICE- PRESIDENT / ACCOUNTANT MEMBER 8 9 MUMBAI: 8TH AUG,2014. . , . ./ SRL , SR. PS MA NO.138/MUM/2014 3 !'#$% &%'# / COPY OF THE ORDER FORWARDED TO : 1. +01 / THE APPELLANT 2. 2301 / THE RESPONDENT. 3. 8 F: ( + ) / THE CIT(A)- CONCERNED 4. 8 F: / CIT CONCERNED 5. GHA 2,:, I- , +; +I-. , 8 9 / DR, ITAT, MUMBAI CONCERNED 6. A J9 / GUARD FILE. K 8 / BY ORDER, TRUE COPY 4 (ASSTT. REGISTRAR) +; +I-. , 8 9 /ITAT, MUMBAI