MADHU H GANDHI, V. DCIT CEN CIR 1,

MA 181/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0907 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-09-2013
• Assessment Year: 2002-2003
• Appeal Filed On: 20-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M SALMAN KHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI . . , ! ! ! ! '##%&' ( ) ) ) ) BEFORE SRI B.R.MITTAL, JM AND SHRI N.K.BILLAIYA, AM M.A.NO.181/MUM/2013 ARISING OUT OF ./ I.T.A. NO. 5651/MUM/2011 ( ' * ' * ' * ' * !+* !+* !+* !+* / ASSESSMENT YEAR : 2002-03 ) MRS. MADHU H. GANDHI, 802, CITADEL, 18-B, L.D.RUPAREL MARG, MALABAR HILL, MUMBAI-400020 ' ' ' ' / VS. THE DCIT, CENTRAL CIRCLE-1 AAYAKAR BHAVAN, MUMBAI-400020 , ( ./ PAN : AAACI3042F ( ,- / APPELLANT ) .. ( ./,- / RESPONDENT ) ,- 0 1 / APPELLANT BY : SHRI SHEKHAR GUPTA ./,- 0 1 / RESPONDENT BY : SHRI M.SALMAN KHAN '! 0 2( / DATE OF HEARING : 20-09-2013 34+ 0 2( / DATE OF PRONOUNCEMENT : 20 -09-2013 5 / O R D E R PER N.K. BILLAIYA, AM: THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE REQUESTING TO RECALL THE EXPARTE ORDER DATED 23.04 .2013 OF THE TRIBUNAL IN ITA NO. 5651/MUM/2011, NON-PROSECUTION ON THE GR OUND THAT ITS NON-APPEARANCE ON THE DATE OF HEARING FIXED ON 23.0 4.2013 WAS FOR THE FOLLOWING REASON:- THE ASSESSEE SUBMITS THAT THE HEARING WAS EARLIER F IXED ON 29.10.2012. THE ASSESSEE MOVED AN APPLICATION DATED 18.10.2012 FOR ADJOURNMENT AND CONSOLIDATION SINCE THE RELEVANT APPEAL WAS AGAINST PENALTY U/S.271(1)(C ) ARE AND THE QUANTUM APPEAL WAS ALSO PENDING (COPY E NCLOSED). THE ASSESSEE WAS FURTHER INFORMED BY THE BENCH CLERK TH AT THE MATTER WAS 2 M.A. NOS.181/MUM/2013 MRS. MADHU H. GNADHI BLOCKED FOR 6 MONTHS AND HENCE THE ASSESSEE DID NOT APPEAR BEFORE THE TRIBUNAL ON 23.04.2013. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES A ND ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. AS THE REASONS GI VEN BY THE ASSESSEE FOR ITS NON-APPEARANCE AT THE TIME OF HEARING FIXED BEF ORE THE TRIBUNAL ON 23.04.2013, WE ARE SATISFIED THAT THE NON-APPEARANC E OF THE ASSESSEE BEFORE THE TRIBUNAL ON 23.04.2013 WHEN ITS APPEAL W AS FIXED FOR HEARING, WAS FOR SUFFICIENT CAUSE. ACCORDINGLY KEEPING IN V IEW PROVISO TO RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, W E RECALL THE EX-PARTE ORDER DTD.23.04.2013 PASSED BY THE TRIBUNAL AND RES TORE THE APPEAL OF THE ASSESSEE IN ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 07.11.2013. THE DATE OF HEARI NG WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTI ES AND THEREFORE NO FORMAL NOTICE IS REQUIRED TO BE ISSUED BY THE REGIS TRY. 4. IN THE RESULT MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20/09/2013 5 0 34+ ( 6' 20 /09/2013 , 4 0 7 SD/- ( B.R.MITTAL ) SD/- (N.K.BILLAIYA) / JUDICIAL MEMBER ( / ACCOUNTANT MEMBER MUMBAI; 6' /DATED : 20 TH SEPTEMBER , 2013. SHEKHAR. P.S. 5 5 5 5 0 00 0 .28 .28 .28 .28 98+2 98+2 98+2 98+2 / COPY OF THE ORDER FORWARDED TO : 1. ,- / THE APPELLANT 2. ./,- / THE RESPONDENT. 3. : ( ) / THE CIT- , MUMBAI. 3 M.A. NOS.181/MUM/2013 MRS. MADHU H. GNADHI 4. : / CIT(A)- , MUMBAI 5. 8!;7 .2' , , / DR, ITAT, MUMBAI 6. 7<* = / GUARD FILE. 5' 5' 5' 5' / BY ORDER, /82 .2 //TRUE COPY// > >> > / ? ? ? ? @ @ @ @ (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI