SHAMIN ANSARI, V. ITO WD 17(3)(4),

MA 150/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0918 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 20-09-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 26-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI E BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI SANJAY ARORA, AM & SHRI VIJAY PAL RAO, JM MISCELLANEOUS APPLICATION NO. 150/MUM/2013 ( ARISING FROM ITA NO. 4133/MUM/2011 ASSESSMENT YEAR 2006-07 ) SHAMIN ANSARI 99, GAFOOR MANZIL, BYCULLA STATION ROAD, MUMBAI-400011 VS THE INCOME TAX OFFICER WARD 17(3)(4) MUMBAI (APPLICANT) (RESPONDENT) PAN NO. AACPA7038G ASSESSEE BY SHRI M. SUBRAMANIAN REVENUE BY SHRI ASHUTOSH RAJHANS DATE OF HEARING 20 TH SEPTEMBER 2013 DATE OF PRONOUNCEMENT 20 TH SEPTEMBER 2013 ORDER PER VIJAY PAL RAO, JM BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSESS EE IS SEEKING RECALL OF ORDER DATED 12.6.2012 WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON-PROSECUTION. 2 WE HAVE HEARD THE LD. AR AS WELL AS LD. DR AND CAREFULLY PERUSED THE RELEVANT RECORD. THE ASSESSEE HAS STATE D IN THE APPLICATION AND AFFIDAVIT THAT DUE TO AILMENT THE A SSESSEE COULD NOT ATTEND THE HEARING ON 12.6.2012 WHEN THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON-PROSECUTION. HE HAS FURTHER S UBMITTED THAT ON SIMILAR REASON THE ASSESSEE ALSO COULD NOT ATTEND T HE HEARING OF THE MISCELLANEOUS APPLICATION ON 15.3.2013. ON THE OTHE R HAND, THE LD. MA 150/M/2013 SHAMIN ANSARI 2 DR HAS VEHEMENTLY OPPOSED THE MISCELLANEOUS APPLICA TION OF THE ASSESSEE AND SUBMITTED THAT THE EARLIER MISCELLANEO US APPLICATION NO. 635/M/2012 FILED AGAINST THE IMPUGNED ORDER WAS DISMISSED BY THIS TRIBUNAL FOR NON-PROSECUTION AS NOBODY HAD APP EARED EVEN TO PROSECUTE THE MISCELLANEOUS APPLICATION. 3. HAVING CONSIDERED THE RIVAL SUBMISSIONS AND CARE FULLY PERUSAL OF THE RECORD WE NOTE THAT THE APPEAL OF THE ASSESS EE WAS DISMISSED ON 12.6.2012 WHEN NOBODY HAS APPEARED ON BEHALF OF THE ASSESSEE. THE ASSESSEE THEREAFTER FILED THE MISCELLANEOUS APP LICATION NO. 635/M/2012 WHICH CAME FOR HEARING ON 8.2.2013 BUT N OBODY APPEARED ON BEHALF OF THE ASSESSEE AND THE MISCELLA NEOUS APPLICATION WAS ADJOURNED FOR HEARING ON 15.3.2013 WITH THE DIRECTION TO ISSUE NOTICE BY RPD. DESPITE NOTICE NOBODY APPEA RED ON BEHALF OF THE ASSESSEE ON 15.3.2013 WHEN THE MISCELLANEOUS AP PLICATION OF THE ASSESSEE WAS CALLED FOR HEARING. ACCORDINGLY THE MI SCELLANEOUS APPLICATION NO. 635/M/2012 WAS DISMISSED FOR NON-PR OSECUTION. THE ASSESSEE NOW AGAIN FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE EARLIER ORDER DATED 12.6.2012. THE CONDUCT OF THE ASSESSEE DOES NOT INSPIRE CONFIDENCE THAT THE ASSES SEE IS SERIOUS IN PROSECUTING THE APPEAL. HOWEVER, SINCE THE APPEAL O F THE ASSESSEE HAS BEEN DISMISSED IN LIMINE THEREFORE, IN THE INTE REST OF JUSTICE WE RECALL THE ORDER DATED 12.6.2012 SUBJECT TO THE COS T OF ` 2500/-. THE APPEAL OF THE ASSESSEE IS DIRECTED TO BE FIXED FOR HEARING ON 25.11.2013. SINCE THE DATED OF HEARING OF THE APPEA L HAS BEEN MA 150/M/2013 SHAMIN ANSARI 3 PRONOUNCED IN OPEN COURT AND IN THE PRESENCE OF BOT H THE PARTIES THEREFORE, NO NOTICE OF HEARING SHALL BE ISSUED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED SUBJECT TO COST. ORDER PR ORDER PR ORDER PR ORDER PRONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT AT THE TIME OF HEARIN G I.E. ON AT THE TIME OF HEARING I.E. ON AT THE TIME OF HEARING I.E. ON AT THE TIME OF HEARING I.E. ON 20 2020 20 TH THTH TH SEPTEMBER SEPTEMBER SEPTEMBER SEPTEMBER 2013 2013 2013 2013 SD/- SD/- (SANJAY ARORA) ACCOUNTANT MEMBER (VIJAY PAL RAO) JUDICIAL MEMBER PLACE: MUMBAI: DATED: 20 TH SEPTEMBER 2013 SUBODH. COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI DY /AR, ITAT, MUMBAI