RAMESH D MURPANA PROP M/S DHANRAJ DIAMONDS, V. ASST CIT CIR 19(3),

MA 231/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1138 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 15-11-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 01-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: JITENDRA SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH D, MUMBAI BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER M.A. NO. 231/MUM/2013 (ARISING OUT OF ITA NO. 7679/MUM/2011) ASSESSMENT YEAR: 2005-06 SHRI RAMESH D. MURPANA M/S. DHANRAJ JEWELLERS 202, GREEN VIEW, WATER FILED ROAD, BANDRA-WEST MUMBAI- 400 050 PAN :AAAPM 7507 P VS. ASSTT. COMM. OF INCOME TAX, CIRCLE 19(3), 3 RD FLOOR, PIRAMAL CHAMBERS, LALBAUG, MUMBAI- 400 012 (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI JITENDRA SINGH RESPONDENT BY : SHRI RAVI PRAKASH DATE OF HEARING : 22.11.2013 DATE OF PRONOUNCEMENT : 22.11.2013 O R D E R PER DR. S.T.M. PAVALAN, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 13.02.2013 PASSED EX-PARTE IN ITA NO. 7679/MUM/2011, ON THE GROUND THAT THE ASSESSEE WAS NOT AWARE OF THE F ACT THAT THE ASSESSEE HAD RECEIVED THE ACKNOWLEDGEMENT CUM NOTICE FORM THE TR IBUNAL FIXING THE DATE OF HEARING ON 22.10.2012. HOWEVER, ON THE APPOINTED DA TE, THE D BENCH OF THE TRIBUNAL WAS NOT FUNCTIONING AND THEREAFTER, THE AS SESSEE HAD NOT RECEIVED ANY NOTICE. THE ASSESSEE SUBMITS THAT THE NON ATTENDANC E WAS NEITHER DELIBERATE NOR WITH ANY MALICIOUS INTENTIONS. SINCE, THIS AVERMENT MADE BY THE ASSESSEE IS DULY SUPPORTED BY AN AFFIDAVIT, WE ARE SATISFIED WITH TH E REASONS ADVANCED BY THE ASSESSEE FOR HIS NON-APPEARANCE AT THE TIME OF HEAR ING FIXED ON 29.01.2013. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 13.02.2013 (SUPRA) PASSED BY THE TRIBUNAL M.A. NO. 231/MUM/2013 (ARISING OUT OF ITA NO. 7679/MUM/2011) SHRI RAMESH D. MURPANA ASSESSMENT YEAR : 2005-06 2 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGI NAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON 20.0 1.2014 AS ANNOUNCED IN THE OPEN COURT WHICH HAS BEEN TAKEN NOTE BY THE REPRESENTATI VES OF BOTH THE SIDES. THE LD. A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 22ND D AY OF NOVEMBER, 2013. SD/- SD/- (P.M. JAGTAP) (DR. S.T.M. PAVALAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 22.11.2013. *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR D BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.