JAYABEN PREMJI CHHEDA, V. ITO WD 15(2)2,

MA 201/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9092 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2006-2007
• Appeal Filed On: 27-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K G KUTTY
• Assessee Lawyers: MADAN DEDHIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J , MUMBAI BEFORE SHIRI R. S. SYAL, AM AND SHRI AMIT SHUKLA, J M M.A. NO. : 201/MUM/2012 (ARISING OUT OF M.A.NO. 33/MUM/2011) (ARISING OUT OF I.T.A. NO. 3553/MUM/2009) ASSESSMENT YEAR : 2005-06 MRS. JAYABEN PREMJI CHHEDA FLAT NO.15, 3 RD FLOOR, JAL DARSHAN, J.K. MEHTA ROAD, SANTACRUZ (W), MUMBAI-400 054 PAN NO: AEUPC 2889 M VS. INCOME TAX OFFICER WD 15(2)(2), MUMBAI (APPELLANT) (RESPONDENT) A SSESSEE BY : SHRI MADAN DEDHIA DEPARTMENT BY : SHRI K . G. KUTTY DATE OF HEARING : 14.09.2012 DATE OF PRONOUNCEMENT : 14.09.2012 ORDER PER R. S. SYAL, AM : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 24.06.2011 PASSED EX-PARTE IN MA NO.33/MUM/2011 (ARSING OUT OF ITA NO. 3553/MUM/2009 ) ON THE GROUND THAT ITS REPRESENTATIVE COULD NOT APPEAR BEF ORE THE TRIBUNAL AT THE TIME OF HEARING FIXED ON 10.06.2011 AS THE CHARTERE D ACCOUNTANT MR. MADAN DEDHIA WAS HELD UP IN TRAFFIC DUE TO POLITICA L PARTY RALLY AT SOMAIYA GROUND, CHUNAHATTI LEADING TO SLOW TRAFFIC MOVEMENT IN EASTERN SUBURBS WHICH CAUSED DELAY IN ARRIVAL AT THE OFFICE OF THE TRIBUNAL WHEN M.A. NO. 201/MUM/2012 MRS. JAYABEN PREMJI CHHEDA 2 HEARING OF APPEAL WAS FIXED ON 10.06.2011. SINCE, T HIS AVERMENT MADE BY THE ASSESSEE IS DULY SUPPORTED BY AN AFFIDAVIT, WE ARE SATISFIED WITH THE REASONS ADVANCED BY THE ASSESSEE FOR ITS NON-APPEAR ANCE AT THE TIME OF HEARING FIXED ON 10.06.2011. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECAL L THE EX-PARTE ORDER DATED 24.06.2011 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE CASE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO F IX THE SAID CASE FOR HEARING ON 09.10.2012 AS ANNOUNCED IN THE OPEN COUR T WHICH HAS BEEN TAKEN NOTE BY THE REPRESENTATIVES OF BOTH THE SIDES . THE LD. AR HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. THE DECISION PRONOUNCED IN THE OPEN COURT IMMEDIAT ELY ON CONCLUSION OF THE HEARING ON 14 TH SEPTEMBER, 2012. SD/ - SD/ - ( AMIT SHUKLA ) ( R. S. SYAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT: 14.09.2012 M.A. NO. 201/MUM/2012 MRS. JAYABEN PREMJI CHHEDA 3 COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE C.I.T. 4. CIT (A) 5. THE DR, J- BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI ROSHANI