GORIA ROADWAYS, V. ITO WD 13(2)2,

MA 19/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0334 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2008-2009
• Appeal Filed On: 16-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DIPAK KUMAR SINHA
• Assessee Lawyers: PRAKASH JOTHWANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G, MUMBAI , ! '# $## #%, ' ! ( BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER AND SHRI VIVEK VARMA, JUDICIAL MEMBER M.A. NO.19/MUM/2013 (ARISING OUT OF ITA NO. 7276/MUM/2011) ASSESSMENT YEAR 2008-09 GORIA ROADWAYS, 40/48, JAIN ROAD EAST, ROOM NO. 25, PRINCE BUILDING, DONGRI CHARNAL, MUMBAI -400 008 PAN: AACFG 9748 B VS INCOME TAX OFFICER WARD -13(2)(2), MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY SHRI PRAKASH JOTHWANI RESPONDENT BY SHRI DIPAK KUMAR SINHA DATE OF HEARING : 17.05.2013 DATE OF PRONOUNCEMENT : 17.05.2013 PER VIVEK VARMA, J.M. THE INSTANT MISCELLANEOUS APPLICATION (MA) FILED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 10.12.2012, WHEREIN THE TRIBUNAL HAS RESULTANTLY DISMISSED THE APPEAL ON ACCOUNT OF NON-PROSECUTION ON THE DATE OF HEARING. 2. IN THE INSTANT MA, THE ASSESSEE HAS FILED AN AFF IDAVIT DATED 16 TH JANUARY, 2013 WHEREIN IT WAS REQUESTED FOR RECALL O F THE SAID ORDER DATED 10.12.2012 AND FURTHER STATED THAT DUE TO OVERSIGHT ON THE PART OF THEIR CHARTERED ACCOUNTANT, THE DATE OF HEARING WAS NOT O BSERVED AND MA 19/MUM/12 GORIA ROADWAYS 2 ASSESSEES CHARTERED ACCOUNTANT WAS ALSO UNDER THE IMPRESSION THAT THE DATE GIVEN MAY BE PROVISIONAL ONE, WHICH WOULD BE F OLLOWED BY A NOTICE OF HEARING AND IN THIS VIEW OF THE MATTER THE APPEAL R EMAINED UNATTENDED. 3. THE LD. DR OBJECTED TO THE MISCELLANEOUS PETITIO N FILED BY THE ASSESSEE. 4. AFTER TAKING INTO CONSIDERATION THE AFFIDAVIT, A S FILED BY THE ASSESSEE, WE ARE OF THE VIEW THAT, THERE WAS A REAS ONABLE CAUSE FOR NON- ATTENDANCE ON THE PART OF THE ASSESSEE ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER DATED 10.12.2012 AND FI X THE NEXT DATE OF HEARING FOR 27.06.2013. BOTH THE PARTIES INFORMED A ND NO SEPARATE NOTICE OF HEARING WOULD BE SENT TO EITHER OF THE PARTIES. 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOW ED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH MAY, 2013. SD/- SD/- ( / RAJENDRA SINGH ) ( /VIVEK VARMA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / MUMBAI, / DATE: 17 TH MAY, 2013 COPY TO: 1. APPLICANT 2. RESPONDENT 3. THE CIT (A)-24, MUMBAI 4. THE CIT XIII, MUMBAI 5. DR G BENCH, ITAT, MUMBAI MA 19/MUM/12 GORIA ROADWAYS 3 6. GUARD FILE //TRUE COPY// )* / BY ORDER, / / TRUE COPY / / / DY./ASST. REGISTRAR ! '# '$% &, / ITAT, MUMBAI