DHIREN A MODI, V. ITO 25(3)(2),

MA 269/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0363 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 11-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M OHIT HAIN
• Assessee Lawyers: AJIT SHETTY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI .. , . .. . BEFORE SHRI P.M. JAGTAP, AM AND DR. S.T.M. PAVALAN, JM 269 / MUM/2012 ARISING OUT OF ITA NO. 1451/MUM/2009 ( / ASSESSMENT YEAR : 2005-06) DHIREN A. MODI, 6, SAHYOG CHS LTD., M.G. CROSS ROAD NO. 3, KANDIVALI (WEST), MUMBAI 400 067. / VS. INCOME TAX OFFICER - 25(3)(2), C-11, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI 400 051. ' # . / PAN : AFOPM2083A ( $ '% / APPELLANT ) .. ( &''% / RESPONDENT ) $ '% ( )* / APPLICANT BY : SHRI AJIT SHETTY &''% ( )* / RESPONDENT BY : SHR I M OHIT HAIN + , ( * / DATE OF HEARING : 10 -5-13 -./0 ( * / DATE OF PRONOUNCEMENT : 10-5-13 1 / O R D E R PER P.M. JAGTAP, A.M . : BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DTD. 13-01-2010 PASSED EX PARTE IN ITA NO. 1451/MUM/2009 FOR A.Y. 2005-06 FOR NON-PROSECUTION ON THE FOLLOWING GROUNDS :- 1. YOUR APPLICANT HAD FILED AN APPEAL BEFORE THE H ONBLE INCOME TAX APPELLATE TRIBUNAL AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX(APPEALS)-XXVI DATED 29.12.2008. 2. THE NOTICE FIXING UP THE APPEAL FOR HEARING ON 1 2.12.2012 BEFORE HONBLE D BENCH WAS RECEIVED BY THE APPELLANT. 3. ON RECEIPT OF THE NOTICE, THE APPELLANT TRIED TO CONTACT HIS CHARTERED ACCOUNTANT, SHRI DINESH JHOOTHAWAT FOR REPRESENTING THE MATTER BEFORE THE HONBLE ITAT. THE APPELLANT COULD NOT HAND OVER THE NOTICE AS SHRI DINESH JHOOTHAWAT, MA 269/MUM/2012 2 CHARTERED ACCOUNTANT WAS OUT OF STATION. HENCE THE APPELLANT WAS TO APPEAR IN PERSON TO SEEK ADJOURNMENT BEFORE THE HONBLE ITAT. HOWEVE R ON 12.12.2010, THE APPELLANT WAS DOWN WITH FEVER AND COLD. BECAUSE OF YOUR APPEL LANTS ILL HEALTH ON THE DATE OF HEARING, HE COULD NOT REMAIN PRESENT IN PERSON TO S EEK ADJOURNMENT. 3. THUS THERE WAS AN INADVERTENT ERROR ON THE PART OF YOUR APPELLANT. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. HAVING REGARD TO THE REASONS GI VEN BY THE ASSESSEE AS INDICATED ABOVE FOR ITS NON-ATTENDANCE ON 12-12-2010, WE ARE SATISFIED THAT THE NON-APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON 12-12-2010 WHEN ITS APPEAL WAS FIXED FOR HEARING, WAS FOR SUFFICIENT CAUSE. ACCORDINGLY KEEPING IN VI EW OF PROVISO TO RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, WE RECAL L THE EX PARTE ORDER DTD. 13-01-2010 PASSED BY THE TRIBUNAL AND RESTORE THE A PPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 23-07-2013 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY TH E LD. REPRESENTATIVES OF BOTH THE PARTIES. 3. IN THE RESULT, THE MISS. APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. 2*0 3 42* 5 ( 67 ORDER PRONOUNCED IN THE OPEN COURT ON 10-05-2013. . 1 ( -./0 + 8 9 : #3 1 0 -0 5 -2013 . ( , SD/- SD/- (DR. S.T.M. PAVALAN) ( P.M. JAGTAP ) / JUDICIAL MEMBER 8 / ACCOUNTANT MEMBER + #F, MUMBAI ; : # DATED 10 / 05/2013 .../ RK , SR. PS MA 269/MUM/2012 3 ! ' #$%& ' &$ / COPY OF THE ORDER FORWARDED TO : 1. $ '% / THE APPELLANT 2. &''% / THE RESPONDENT. 3. * + G ($) / THE CIT(A)- XVIII, BANGALORE 4. * + G / CIT 25, BANGALORE 5. J & K , * $ $K*0 , + #F, / DR, ITAT, MUMBAI D BENCH 6. 4 L , / GUARD FILE. ! ( / BY ORDER, ' & //TRUE COPY// )/(* + ( DY./ASSTT. REGISTRAR) , + #F, / ITAT, MUMBAI