VIJAY BHATT, V. ACIT RG 11(3),

MA 242/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1136 (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: F
• Next Hearing Date: 15-11-2013
• Assessment Year: 2003-2004
• Appeal Filed On: 04-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B P K
• Assessee Lawyers: R C JAIN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI F BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI VIJAY PAL RAO, JM & SHRI D. KARUNAKARA RAO, AM MISCELLANEOUS APPLICATION NO. 241 & 242/MUM/2013 ( ARISING FROM ITA NO. 2519 & 2520/MUM/2012 ASSESSMEN T YEAR 2003-04 ) SHRI VIJAY BHATT 5 TH FLOOR, ZAVER SADAN, UDAY CINEMA LANE, GHATKOPAR MUMBAI-400093 V S THE ASST. COMMISSIONER OF INCOME TAX, RANGE 11(3), MUMBAI (APPLICANT) (RESPONDENT) PAN NO. AABPB8659B ASSESSEE BY SHRI R. C. JAIN REVENUE BY SHRI B. P. K. PANDA DATE OF HEARING 22 ND NOVEMBER 2013 DATE OF PRONOUNCEMENT 22 ND NOVEMBER 2013 ORDER PER VIJAY PAL RAO, JM THE ASSESSEE HAS FILED THESE MISCELLANEOUS APPLICAT IONS WITH PRAYER TO RECALL THE ORDER OF THE TRIBUNAL DATED 30.4.2013 IN ITA NO. 2519 & 2520/MUM/2012 WHEREBY THE APPEALS OF THE ASSESSEE W ERE DISMISSED FOR NON PROSECUTION. 2 WE HAVE HEARD THE PARTIES AND CONSIDERED THE AV ERMENTS MADE IN THE AFFIDAVIT FILED ALONG WITH THE APPLICATION. WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE DUE TO UNAVOIDABLE CIRCUMSTA NCES FOR NON ATTENDANCE OF THE ASSESSEE OR HIS COUNSEL/A.R ON TH E DATE OF HEARING WHEN THE APPEALS OF THE ASSESSEE WERE DISMISSED. WE , THEREFORE, IN THE INTEREST OF JUSTICE RECALL OUR ORDER DATED 30.4.201 3 IN ITA NO. 2519 & MA 241 & 242/M/2013 SHRI VIJAY BHATT 2 2520/MUM/2012 AND DIRECT THE REGISTRY TO FIX THE AP PEALS FOR HEARING ON 13.01.2014. 3. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THEREFORE, NO SEPARAT E NOTICES FOR THE HEARING OF APPEAL WILL BE ISSUED TO THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED. ORDER PR ORDER PR ORDER PR ORDER PRONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT AT THE TIME OF HEARIN G I.E. ON AT THE TIME OF HEARING I.E. ON AT THE TIME OF HEARING I.E. ON AT THE TIME OF HEARING I.E. ON 22 2222 22 ND NDND ND NOVEMBER NOVEMBER NOVEMBER NOVEMBER 2013 2013 2013 2013 SD/- SD/- (D. KARUNAKARA RAO) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI: DATED: 22 ND NOVEMBER 2013 SUBODH. COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI