DIAMOPND TILES, V. ITO WD 17(1)(2),

MA 171/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9076 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 1998-1999
• Appeal Filed On: 15-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K MEHTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D, MUMBAI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER & SHRI VIVEK VARMA, JUDICIAL MEMBER M.A. NO. 171/M/2012 (ARISING OUT OF I.T.A. NO.1501/M/2010) ASSESSMENT YEAR 1998-1999 M/S. DIAMOND TILES, C/O SHRI NILESH RAJNIKANT VORA, 11-12-C SHIV SAGAR BUILDING, SHIVAJI PARK ROAD NO.5, MAHIM, MUMBAI 400 016. PAN: AAFD3385 M VS. THE INCOME TAX OFFICER, WARD 17(1)(2), MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PARAS SAVLA RESPONDENT BY : SHRI N.K. MEHTA DATE OF HEARING: 07.09.2012 DATE OF ORDE R: 07.09.2012 O R D E R PER R.S. SYAL, AM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 30.06.2011 PASSED EX-PARTE IN ITA NO.1501/M/2010 ON THE GROUND THAT ITS REPRESENTATIVE COULD NOT APPEAR BEF ORE THE TRIBUNAL AT THE TIME OF HEARING FIXED ON 27.06.2011 AS THE MAIN PARTNER OF THE ASSESSEE, WHO LOOKS AFTER THE DAY TO DAY AFFAIRS, WAS SICK AND EXPIRED ON 18. 5.2011. SINCE, THIS AVERMENT MADE BY THE ASSESSEE IS DULY SUPPORTED BY AN AFFIDA VIT, WE ARE SATISFIED WITH THE REASONS ADVANCED BY THE ASSESSEE FOR ITS NON-APPEAR ANCE AT THE TIME OF HEARING FIXED ON 27.06.2011. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 30.6.2011 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF TH E ASSESSEE TO ITS ORIGINAL NUMBER. 2 M.A. NO. 171/M/2012 THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON 06.11.2012 AS ANNOUNCED IN THE OPEN COURT WHICH HAS BEEN TAKEN NO TE BY THE REPRESENTATIVES OF BOTH THE SIDES. THE LD. AR HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. THE DECISION PRONOUNCED IN THE OPEN COURT IMMEDIAT ELY ON CONCLUSION OF THE HEARING ON 7 TH SEPTEMBER, 2012. SD/- SD/- (VIVEK VARMA) (R.S . SYAL) JUDICIAL MEMBER ACCOUNT ANT MEMBER DATE : 07.09.2012 AT :MUMBAI OKK COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT 3. THE CIT (A), CONCERNED. 4. THE CIT CONCERNED. 5. THE DR D, BENCH, ITAT, MUMBAI. 6. GUARD FILE. // TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI