JAIPUR MULTIPLEX ENTERTAinment, V. ACIT cir 24(1),

MA 240/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9099 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 28 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: 16-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V KRISHNAMOORTHY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J , MUMBAI BEFORE SHIRI R. S. SYAL, AM AND SHRI DINESH KUMAR AGARWAL, JM M.A. NO. : 240/MUM/2012 (ARISING OUT OF I.T.A. NO. 2617/MUM/2012) ASSESSMENT YEAR : 2006-07 M/S. JAIPUR MULTIPLEX ENTERTAINMENT 2A KITAB MAHAL, 1 ST FLOOR, 192, DR. D.N. ROAD, MUMBAI-400 001 PAN NO: AACFJ 6175 H VS. ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-24(1), MUMBAI (APPELLANT) (RESPONDENT) A SSESSEE BY : SHRI DHARMESH SHAH DEPARTMENT BY : SHRI V. KRISHNAMOORTHY D ATE 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 30.01.2012 PASSED EX-PARTE IN ITA NO. 2617/MUM/2011 ON THE GROUND THAT ITS REPRESENTATIVE COULD NOT APPEAR BEFORE THE TRIBUNAL AT THE TIME OF HEARING FIXED ON 30.01.2012 AS THE ASSESSEE HAD NOT RECEIVED THE NOTICE OF HEARING FIX ING THE HEARING ON 30.01.2012. SINCE, THIS AVERMENT MADE BY THE ASSES SEE IS DULY SUPPORTED BY AN AFFIDAVIT, WE ARE SATISFIED WITH THE REASONS ADVANCED BY THE M.A. NO. 240/MUM/2012 M/S. JAIPUR MULTIPLEX ENTERTAINMENT 2 ASSESSEE FOR ITS NON-APPEARANCE AT THE TIME OF HEAR ING FIXED ON 30.01.2012. ACCORDINGLY, KEEPING IN VIEW THE PROVI SO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 30.01.2012 (SUPRA) PASSED BY THE TRIBUNAL AND RESTO RE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS D IRECTED TO FIX THE SAID APPEAL FOR HEARING ON 09.10.2012 AS ANNOUNCED IN TH E OPEN COURT 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/- ( DINESH KUMAR AGARWAL ) ( R. S. SYAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT: 14.09.2012 M.A. NO. 240/MUM/2012 M/S. JAIPUR MULTIPLEX ENTERTAINMENT 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