KARSSONDASS EXPORTS, V. ACIT RG 25(3),

MA 256/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9153 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 26-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KISHORE I MEHTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI A BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI RAJENDRA SINGH, AM & SHRI VIJAY PAL R AO, JM MISCELLANEOUS APPLICATION NO. 256/MUM/2012 ARISING FROM ITA NO. 3447/MUM/2011 (ASST YEAR 2001-02) KARSSONDASS EXPORTS UNIT NO.102 1 ST FLOOR SOLITARE BUILDING S V ROAD, SANTACRUZ (W) MUMBAI VS THE ASST COMMR OF INCOME TAX RANGE 25(3), MUMBAI (APPLICANT) (RESPONDENT) PAN NO. AAAFK1397E ASSESSEE BY SH KISHORE I MEHTA REVENUE BY SH N K MEENA DT.OF HEARING 28 TH SEPT 2012 DT OF PRONOUNCEMENT 28 TH SEPT 2012 PER VIJAY PAL RAO, JM THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 27 TH FEB 2011 OF THIS TRIBUNAL WHEREBY THE APPEAL OF TH E ASSESSEE WAS DISMISSED FOR NON PROSECUTION. 2 WE HAVE HEARD THE LD AR OF THE ASSESSEE AS WELL A S THE LD DR AND CAREFULLY PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS APP ARENT FROM THE RECORD THAT THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE DID APPEA R ON THE DATE OF HEARING AND THEREFORE, THERE IS A MISTAKE CREPT IN THE ORDER OF THE TRIBUNAL WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON PROSECUTION, WHI CH IS TO BE RECTIFIED UNDER THE PROVISIONS OF SECTION 254(2). MA 256/M/2012 KARSSONDASS EXPORTS 2 3 WE ARE SATISFIED WITH THE AVERMENTS MADE BY THE A SSESSEE IN THE AFFIDAVIT AS WELL AS THE CONTENTION THAT THE AUTHORISED REPRESEN TATIVE OF THE ASSESSEE APPEARED BEFORE THIS TRIBUNAL. 4 IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES OF T HE CASE AND IN THE INTEREST OF JUSTICE, WE RECALL THE IMPUGNED ORDER DATED 27.2 .2011 OF THE TRIBUNAL AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER A ND STAGE. 5 THE APPEAL OF THE ASSESSEE IS FIXED FOR HEARING O N 22 ND NOV 2012. 6 SINCE THE NEXT DATE OF HEARING OF THE APPEAL IS A NNOUNCED IN THE OPEN COURT AND BOTH THE PARTIES HAVE NOTED DOWN THE SAME; THER EFORE, NO SEPARATE NOTICE OF HEARING IS TO BE ISSUED. 7 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E. 28 TH SEPT 2012. SD/- SD/- ( RAJENDRA SINGH ) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 28 TH SEPT 2012 RAJ* MA 256/M/2012 KARSSONDASS EXPORTS 3 COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI