ALKA RAJESH AGARWAL, V. ACIT 17(2),

MA 231/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9148 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 11-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K MEHTA
• Assessee Lawyers: DEVENDRA A MEHTA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI , . . , . . BEFORE SHRI VIJAYPAL RAO, JM & SHRI RAJENDRA, AM ./ M.A. NO.231/MUM/2012 . (ARISING OUT OF ITANO.50 07/M/2009) ( / ASSESSMENT YEAR: 2005-06 ) SMT ALKA RAJESH AGARWAL, C/O M/S. RAVI & DEV CHARTERED ACCOUNTANTS, 377B FIRST FLOOR, J S S ROAD, CHIRA BAZAAR, MUMBAI-400 002. VS. ACIT, 17(2), MUMBAI ./ ./ PAN NO. AAFPA 5985 K ( / APPLICANT ) : ( / RESPONDENT ) - / APPLICANT/ASSESSEE BY : MR. DEVENDRA A MEHTA - / RESPONDENT-REVENUE BY : MR. N.K.MEHTA / DATE OF HEARING : 28 TH SEPT. 2012 / DATE OF PRONOUNCEMENT : 28 TH SEPT., 2012 / O R D E R PER VIJAYPAL RAO, JM : BY THIS MISCELLANEOUS APPLICAT ION, THE ASSESS EE IS SEEKING RECALLING OF THE EX-P ARTE ORDER DATED 10 TH AUGUST, 2012 OF THIS TRIBUNAL, WHEREBY THE APPEAL IN ITA NO.5007/M/2009 FOR THE ASSESSMENT YEAR 2005-06 WAS DISMISSED FO R WANT OF PROSECUTION AS NONE APPEARED ON BEHALF OF THE ASSESSEE. M.A.NO : 231/12 2 2 . WE HAVE HEARD LEARNED AR OF THE ASSESSEE AS WELL AS LEARNED DR AND CONSIDERED THE RELEVANT MATERIAL ON RECORD. THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT IN SUPPORT OF THIS MISCELLANEOUS APPLICATION EXPLAINING THE REASONS FOR NON-APPEARANCE BE FORE THIS TRIBUNAL ON 10-08-2011 WHEN THIS APPEAL OF THE AS SESSEE WAS CALLED FOR HEARING. 3 . WE ARE SATISFIED WITH THE REASON S EXPLAINED BY THE ASSESSEE THAT THE ASSESSEE WAS HAVING A SUFFICIEN T CAUSE FOR NON-AP PEARANCE BEFORE THIS TRIBUNAL WHEN THE APPEAL OF THE ASSESSEE WAS CA LLED FOR HEARING. ACCORDINGLY, IN THE FACTS AND CIRC UMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 10 TH AUGUST, 2011 AND RESTORE THE APPEAL OF THE ASSESSEE I.E. ITA NO.5007/M/2009 AT ITS ORIGINAL STAGE AND NUMBER. THE APPEAL OF THE ASSESSEE IS DIRECTED TO BE FIXED FOR HEARING ON 20 TH NOVEMBER, 2012 . SINCE, THE NEXT DATE OF HEARING OF THE APPEAL IS PRONOUNCED IN THE OPEN COURT AND HAS BE EN NOTED BY THE PARTIES, THEREFORE, NO FRESH NOTICE OF HE ARING WILL BE ISSUED TO THE PARTIES. 4 . IN THE RESULT THIS MISCELLANEOU S APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH SEPT., 2012 . 28 TH SEPT. 2012 SD/- SD/- ( ) ( ) ( RAJENDRA) ( VIJAY PAL RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI; DATED 28 TH / SEPT. /2012 . . / PKM . . . /PS M.A.NO : 231/12 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A)- 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI