VIBHA T. MANE, V. ITO WD 26(1),

MA 23/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8782 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 22-10-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 13-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA NO.23 OF 2012 VIBHA T MANE MUMBAI PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL 'SMC' BENCH, MUMBAI BEFORE SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A.NO.23/MUM/2012 (ARISING OUT OF ITA NO.369/MUM/2011) (ASSESSMENT YEAR: 2003-04) SMT. VIBHA T. MANE, 1401 PLATINUM TOWER, SECTOR 8 CHARKOP, KANDIVALI (W) MUMBAI, PAN: ACZPM 4221 C (APPELLANT) VS. INCOME TAX OFFICER, WARD 26(1) MUMBAI (RESPONDENT) ASSESSEE BY: SHRI KUNAL GOKHALE DEPARTMENT BY: SHRI RAJARSHI DWIVEDY, DR DATE OF HEARING: 27/07/2012 DATE OF PRONOUNCEMENT: 27/07/2012 O R D E R PER B. RAMAKOTAIAH, A.M. BY THIS MISCELLANEOUS APPLICATION, ASSESSEE IS SEEK ING RECALL OF THE ORDER OF THE TRIBUNAL (ITA NO.369/MUM/2011) DATED 18 TH MARCH, 2011, ON THE GROUND THAT ASSESSEE WAS NOT AW ARE OF THE NOTICE FIXING THE DATE OF HEARING OF THE APPEAL AND ASSESSEE DID NOT GET THE NOTICE IN THE ADDRESS MENTIONED IN FORM NO. 36. SINCE THIS AVERMENT MADE BY ASSESSEE IS DULY SUPPORTED BY AN A FFIDAVIT FILED AFFIRMING THE RELEVANT FACTS, WE ARE SATISFIED WITH THE REASONS ADVANCED BY THE ASSESSEE COMPANY FOR ITS NON-APPEAR ANCE AT THE TIME OF HEARING FIXED. ACCORDINGLY KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECAL L THE EX-PARTE ORDER DATED 18 TH MARCH, 2011 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF ASSESSEE TO ITS ORIGINAL NUMB ER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON 22.1 0.2012 AS MA NO.23 OF 2012 VIBHA T MANE MUMBAI PAGE 2 OF 2 ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE BY THE R EPRESENTATIVES OF BOTH THE SIDES. 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH JULY, 2012. SD/- SD/- (B.R. MITTAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 27 TH JULY, 2012. VNODAN/SPS COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, SMC BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI