KANTILAL GOPALJI KOTECHA, V. ITO 8(2)4,

MA 251/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1134 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 15-11-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 10-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M L PERUMAL
• Assessee Lawyers: VIPUL J SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUM BAI .. , , BEFORE SHRI I. P. BANSAL, J.M. AND SHRI SANJAY ARO RA, A.M. MA NO.251/MUM/2013 (ARISING OUT OF ITA NO. 6903/MUM/2012) ASSESSMENT YEAR 2009-10 KANTILAL GOPALJI KOTECHA ROAD NO.8, SANSKAR, GROUND FLOOR, JVPD SCHEME, VILE PARLE (WEST), MUMBAI-400 049 / VS. THE INCOME TAX OFFICER 8(2)(4), AAYKAR BHAVAN, M. K. ROAD, MUMBAI-400 020 ./ ./PAN/GIR NO. AAFPK 5229 G ( /APPELLANT ) : ( !' / RESPONDENT ) # / APPELLANT BY : SHRI VIPUL J. SHAH !' $ # / RESPONDENT BY : SHRI M. L. PERUMAL % &'( $ )* / DATE OF HEARING : 22.11.2013 +,- $ )* / DATE OF PRONOUNCEMENT : 22.11.2013 . / O R D E R PER SANJAY ARORA, A. M.: THIS IS A MISCELLANEOUS APPLICATION BY THE ASSESSEE U/S.254(2) OF THE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER) ARISING OUT OF TH E ORDER BY THE TRIBUNAL DATED 17.06.2013 IN ITS CASE FOR THE ASSESSMENT YEAR (A.Y .) 2009-10. 2. THE ASSESSEE PER ITS APPLICATION HAS CLAIMED THA T THE RELEVANT NOTICE OF HEARING WAS NOT RECEIVED BY IT. THE SAME IS SUPPORTED BY AN AFF IDAVIT DATED 05.07.2013 BY THE 2 MA NO. 251/MUM/2013 (A.Y. 2009-10) KANTILAL GOPALJI KOTECHA VS. ITO ASSESSEE-APPLICANT, THE CONTENTS OF WHICH HAVE NOT BEEN CONTROVERTED BY THE LD. DEPARTMENTAL REPRESENTATIVE (DR). UNDER THE CIRCUMSTANCES AS WELL AS IN THE INTEREST OF JUSTICE, WE ONLY CONSIDER IT FIT AND PROPER THAT THE MATTER IS RESTORED FOR HEARING AND ADJUDICATION ON MERITS. TO ENSURE THE COMPLIANCE OF THE NOTICE, IT WAS CONFIRMED FROM THE LD. AUTHORIZED REPRESENTATIVE (AR) THAT THE ADDRESS ON THE RECORD OF THE TRIBUNAL , WHICH IS ONLY AS FURNISHED BY THE ASSESSEE PER ITS MEMO OF APPEAL (FORM NO.36), IS CO RRECT AND, FURTHER, THE NEXT DATE OF HEARING FIXED FOR 28.01.2014, OBTAINING THE ENDORSE MENT OF THE LD. AR THEREON. WE DECIDE ACCORDINGLY. 3. IN THE RESULT, THE ASSESSEES MISCELLANEOUS APPL ICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON NOVEMBER 22, 2013 SD/- SD/- (I. P. BANSAL) (SANJAY ARORA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER % ( MUMBAI; /& DATED : 22.11.2013 '.&../ ROSHANI , SR. PS !'#$ %$&' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT 3. % 0) ( ) / THE CIT(A) 4. % 0) / CIT - CONCERNED 5. 3'45 !)&67 , * 67- , % ( / DR, ITAT, MUMBAI 6. 589 :( / GUARD FILE ' / BY ORDER, (/') * (DY./ASSTT. REGISTRAR) , % ( / ITAT, MUMBAI