GIRDHARILAL K. LULLA, V. ACIT CIR 2,

MA 239/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1137 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 15-11-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 04-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P SINGH

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI . .. . . .. . , ,, , ! ! ! ! , ' ' ' ' # $ % # $ % # $ % # $ %, ,, , & ! & ! & ! & ! ' ' ' ' BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER M.A. NO.239 & 240/MUM/2013 ARISING OUT OF ITA NO.105/MUM/2012 & C.O. NO.254/MU M/2012 ASSESSMENT YEAR-2008-09 SHRI GIRDHARILAL K. LULLA PROP. M/S. SHREE GANESH BUILDERS & M/S. OSHO DHARA DEVELOPERS SHOP NO.1, LADSON APARTMENT GOL MAIDAN, ULHASNAGAR DIST-THANE-421003 .. () / APPELLANT * V/S ASST. COMMISSIONER OF INCOME TAX CIRCLE-2, KALYAN .... +,() / RESPONDENT !( . / PERMANENT ACCOUNT NUMBER AABPC0945K ASSESSEE BY : MR. SURESH OTWANI REVENUE BY : MR. O.P.SINGH *' . / DATE OF HEARING 22.11.2013 $ /01 . / DATE OF ORDER 22.11.2013 2 M.A. NO.239/MUM/2013 $ $ $ $ / ORDER # $ % # $ % # $ % # $ %, ,, , & ! & ! & ! & ! 2 2 2 2 / PER AMIT SHUKLA, J.M. THE AFORESAID MISCELLANEOUS APPLICATIONS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER DATED 15.05.2013 PASSED IN ITA NO .105/MUM/2012 & C.O. NO.254/MUM/2012. 2. THE MAIN GRIEVANCE OF THE ASSESSEE IS THAT THE A PPEAL OF THE DEPARTMENT HAS BEEN HEARD AS EX-PARTE WITHOUT GIVING ANY OPPOR TUNITY OF HEARING TO THE ASSESSEE. IN THE MISCELLANEOUS APPLICATIONS, IT HA S BEEN POINTED OUT THAT THE NOTICE OF HEARING COULD NOT BE COMMUNICATED TO THE ASSESSEE NOR ANY INTIMATION WAS RECEIVED RELATING TO FRESH DATE, THE REFORE, THE ASSESSEE COULD NOT PUT UP ANY APPEARANCE ON THE DATE OF HEARING. THIS FACT HAS ALSO BEEN AFFIRMED IN THE AFFIDAVIT. 3. AFTER GOING THROUGH THE CONTENTION RAISED IN MIS CELLANEOUS APPLICATIONS AND THE AFFIDAVIT, WE FIND THAT THE ASSESSEE HAD RE ASONABLE CAUSE FOR NOT APPEARING ON THE DATE OF HEARING AND THEREFORE IN T HE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 15.05.2013 FOR A FRESH HEARI NG. ACCORDINGLY THE ORDER OF THE TRIBUNAL IS RECALLED. APPEAL IS NOW FIXED FOR HEARING ON 23.12.2013. SINCE DATE OF HEARING HAS BEEN PRONOUNCED IN THE OPEN COU RT IN THE PRESENCE OF BOTH THE PARTIES, THEREFORE NO FORMAL NOTICE IS REQUIRED TO BE ISSUED BY THE REGISTRY. 4. IN THE RESULT MISCELLANEOUS APPLICATIONS FILED B Y THE ASSESSEE ARE ALLOWED. $ . 01 3 4 *5 22.11.2013 . 6 ORDER PRONOUNCED IN THE OPEN COURT ON 22.11.2013. SD/- SD/- P.M.JAGTAP AMIT SHUKLA ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, 4 * 4 * 4 * 4 * DATED: 22.11.2013 F{X~{T? P.S. 3 M.A. NO.239/MUM/2013 $ . + 871 / COPY OF THE ORDER FORWARDED TO : (1) &* 9: / THE ASSESSEE; (2) !' / THE REVENUE; (3) ;() / THE CIT(A); (4) ; / THE CIT, MUMBAI CITY CONCERNED; (5) 7'> +&&* , , / THE DR, ITAT, MUMBAI; (6) ?9 @ / GUARD FILE. ,7 +& / TRUE COPY $* / BY ORDER A / B / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI