HEMA V SANGHVI, V. ITO 15(2)(2),

MA 265/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9743 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2006-2007
• Appeal Filed On: 30-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: C N SANGHAVI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI H BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI R S SYAL, AM & SHRI VIJAY PAL RAO, JM MISCELLANEOUS APPLICATION NO. 265/MUM/2012 ARISING OUT OF ITA NO. 6737/MUM/2010 (ASST YEAR 2006-07 ) SMT HEMA V SANGHVI 9B SHRINIKETAN SOCIETY NORTH AVENUE ROAD SANTACRUZ (W) MUMBAI 54 VS THE INCOME TAX OFFICER WARD 15(2)(2), MUMBAI (APPLICANT) (RESPONDENT) PAN NO. AVRP53185H ASSESSEE BY SH C N SANGHAVI REVENUE BY SH MANOJ KUMAR DT.OF HEARING 07 TH DEC 2012 DT OF PRONOUNCEMENT 07 TH , DEC 2012 ORDER PER VIJAY PAL RAO, JM THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON WITH PRAYER TO RECALL THE ORDER OF THE TRIBUNAL DATED 15 TH MARCH 2012 IN ITA NO. 6737/MUM/2010 WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON PROSEC UTION. 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 REASONABLE CAUSE FOR NON ATTENDANCE OF THE ASSESSEE OR HIS COU NSEL/A.R ON THE DATE OF HEARING WHEN THE APPEAL OF THE ASSESSEE WAS DISMISSED. WE, THEREFORE, IN THE INTEREST OF JUSTICE RECALL OUR ORDER DATED 15TH MARCH 2012 IN I TA NO. 6737/MUM/2010 AND FIXED THE APPEAL FOR HEARING ON 7 TH JAN 2013. 3. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THEREFORE, NO SEPARATE NOTICES FOR THE HEARING OF APPEAL WILL BE MA 265/M/2012 . 2 ISSUED TO THE PARTIES. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ACCORDINGLY FOR HEARING. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E 7 TH DEC 2012. SD/- SD/- ( R S SYAL ) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 7 TH , DEC 2012 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI