REGINA JAYPRAKASH, V. ITO WD 22(2)(4),

MA 248/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9166 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 23-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMARD EEP
• Assessee Lawyers: AJAY R SINGH
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER MA NO. 248/MUM/2012 (ARISING OUT OF ITA NO. 3121/MUM/2011) (ASSESSMENT YEAR: 2007-08) MRS. REGINA JAYPRAKASH INCOME TAX OFFICER - 22(2)-4 78/2312, KINARA CHS LTD. MUMBAI PANT NAGAR, GHATKOPAR (E) VS. MUMBAI 400075 PAN - ADLPR 4425 Q APPLICANT RESPONDENT APPLICANT BY: SHRI AJAY R. SINGH RESPONDENT BY: SHRI AMARDEEP DATE OF HEARING: 21.09.2012 DATE OF PRONOUNCEMENT: 21.09.2012 O R D E R PER D. MANMOHAN, V.P. BY THIS APPLICATION THE ASSESSEE SEEKS RECALL OF TH E ORDER DATED 15.02.2012 FOR THE REASONS STATED IN THE PETITION A S WELL AS IN THE AFFIDAVIT OF THE ASSESSEE. ADMITTEDLY THE APPEAL WAS DISPOSED OF EXPARTE, QUA ASSESSEE, SINCE THE ASSESSEE DID NOT APPEAR ON THE DATE OF HE ARING. 2. THE LEARNED COUNSEL SUBMITTED THAT THE CASE WAS ORI GINALLY FIXED FOR HEARING ON 15.02.2012 BY MENTIONING THE DATE OF HEA RING IN THE ACKNOWLEDGEMENT-CUM-NOTICE ISSUED ON 20.04.2011. DU E TO LONG LAPSE OF TIME THE FACTUM OF POSTING OF THE APPEAL MISSED THE ATTENTION OF THE ASSESSEE AND HENCE, DESPITE THE FACT THAT ASSESSEE WAS INTER ESTED IN PURSUING THE MATTER, NONE APPEARED ON THE DATE OF HEARING DUE TO A GENUINE LAPSE ON THE PART OF THE ASSESSEE. IT WAS THEREFORE CONTENDED TH AT IN EXERCISE OF THE POWERS VESTED IN US UNDER RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 THE TRIBUNAL MAY RECALL THE ORDER IN THE INTERESTS OF S UBSTANTIAL JUSTICE AND GIVE THE ASSESSEE A PROPER OPPORTUNITY OF BEING HEARD. 3. WE HAVE ALSO HEARD THE LEARNED D.R. AND PERUSED THE RECORD. MA NO. 248/MUM/2012 MRS. REGINA JAYPRAKASH 2 4. HAVING REGARD TO THE CIRCUMSTANCES OF THE CASE WE H EREBY RECALL OUR ORDER DATED 15.02.2012 UNDER RULE 24 OF THE APPELLA TE TRIBUNAL RULES AND DIRECT THE REGISTRY TO POST THE APPEAL FOR FINAL HE ARING ON 06.12.2012. SINCE THE DATE IS ANNOUNCED IN THE OPEN COURT, ISSUANCE O F NOTICE TO THE PARTIES IS DISPENSED WITH. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST SEPTEMBER 2012. SD/- SD/- (RAJENDRA SINGH) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED: 21 ST SEPTEMBER 2012 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 33, MUMBAI 4. THE CIT 22, MUMBAI CITY 5. THE DR, D BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.