SNEHALATA CHAPLOT, V. ASST CIT CIR 19,

MA 27/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0630 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 21-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E, MUMBAI .. , ! '#. . $.. % , & ! , ' BEFORE SHRI R.S.SYAL, AM AND DR.S.T.M.PAVALAN, JM (( !% ./ MA NO.27/MUM/2013 ( *+, - / ARISING OUT OF IT(SS)A NO.25/MUM/2007) ( , &% / / / / BLOCK PERIOD : 1.4.1099 TO 10.5.2001) SMT.SNEHALATA CHAPLOT BUNGALOW NO.1, RASHMI VILLA BAVERLY PARK, NEAR KANAKIA CINEMAX MIRA ROAD (EAST), THANE. PAN : ADDPC5343A. THE ASSTT.COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 4 THANE. ( ! / // / APPLICANT) % % % % / VS. ( ./01/ RESPONDENT) ! 2 22 2 3 3 3 3 / APPLICANT BY : SHRI HARESH P.SHAH ./01 2 3 2 3 2 3 2 3 / RESPONDENT BY : --- NONE --- % 2 , / / / / DATE OF HEARING : 21.06.2013. 456 2 , / DATE OF PRONOUNCEMENT : 21.06.2013. !7 !7 !7 !7 / / / / O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FO R THE RECALLING OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 8 TH DECEMBER, 2009 PASSED IN IT(SS)A NO.25/MUM/2007 FOR THE CAPTIONED BLOCK P ERIOD. 2. THE ASSESSEE VIDE THE PRESENT MISCELLANEOUS APPL ICATION SUBMITTED THAT THE TRIBUNAL HAS DISMISSED THE APPEA L OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FOR T HE ASSESSEE SUBMITTED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR APPEARANCE ON THE DATE OF HEARING. AN AF FIDAVIT OF THE MA NO.27/MUM/2013 SMT.SNEHALATA CHAPLOT. 2 ASSESSEE DATED 19 TH JANUARY, 2013 HAS BEEN FILED IN SUPPORT OF THIS CONTENTION. 3. WE HAVE HEARD THE LEARNED COUNSEL FOR THE ASSESSE E. THERE WAS NO APPEARANCE FROM THE SIDE OF THE REVENUE. WE ARE SATISFIED WITH THE REASONS FOR THE ABSENCE OF THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAKEN UP FOR HEARING BY THE TRIBUNAL. WE , THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX T HE APPEAL FOR HEARING ON 15 TH JULY, 2013. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE ANNOUNCEMENT TO THIS EFFECT WAS MAD E IN THE OPEN COURT AND THE LEARNED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 4. 8 ,9 ! 2 (( !% , 2 :, ;< = IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 21 ST JUNE , 2013. !7 2 456 >!%9 5 2 ? SD/- SD/- (DR.S.T.M.PAVALAN) (R.S.SYAL) & ! & ! & ! & ! / JUDICIAL MEMBER ! ! ! ! / ACCOUNTANT MEMBER MUMBAI ; >!% DATED : 21 ST JUNE, 2013. DEVDAS* MA NO.27/MUM/2013 SMT.SNEHALATA CHAPLOT. 3 !7 2 .&,@( A(6, !7 2 .&,@( A(6, !7 2 .&,@( A(6, !7 2 .&,@( A(6,/ COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPLICANT. 2. ./01 / THE RESPONDENT. 3. B () / THE CIT(A) - II, THANE. 4. B / CIT 5. (E? .&,&% , , / DR, ITAT, MUMBAI 6. ?' F / GUARD FILE. !7% !7% !7% !7% / BY ORDER, /(, .&, //TRUE COPY// * * * */ // /; : ; : ; : ; : ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI