SHREYAS M. JHAVERI, V. ITO 5(2)(4),

MA 275/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9507 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 11-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA NO.275 OF 2011 (2437 OF 2010) SHREYAS M. JHAVERI MUMBAI PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL 'SMC' BENCH, MUMBAI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A.NO.275/MUM/2011 (ARISING OUT OF ITA NO.2437/MUM/2010) (ASSESSMENT YEAR: 2006-07) SHRI SHREYAS M. JHAVERI, 77, 7 TH FLOOR, JALDARSHAN BUILDING, 51, NAPEANSEA ROAD, MUMBAI 400026 PAN: AABPJ 9432 A VS. INCOME TAX OFFICER 5(2)4 MUMBAI 400020 (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI BHUPENDRA SHAH DEPARTMENT BY: MS. NEERAJA PRADHAN, DR DATE OF HEARING: 09/11/2012 DATE OF PRONOUNCEMENT: 09/11/2012 O R D E R PER B. RAMAKOTAIAH, A.M. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 28-02-2011 PAS SED EX-PARTE IN ITA NO.2437/MUM/2010 ON THE GROUND THAT ASSESSEES COUNSEL WAS OUT OF TOWN ON THE DATE OF HEARING I.E. ON 28.0 2.2011. FURTHER ASSESSEE SUBMITTED THAT IT IS INTENDED TO PURSUE TH E AFORESAID APPEAL AND REQUESTED FOR RECALL OF THE ABOVE ORDER. SINCE THIS AVERMENT MADE BY THE ASSESSEE IS DULY SUPPORTED BY AN AFFIDAVIT FILED WITH THE REGISTRY AFFIRMING RELEVANT FACTS ON OATH, WE ARE SATISFIED THAT THE REASON ADVANCED BY THE ASSESSEE FOR ITS NON- APPEARANCE AT THE TIME OF HEARING FIXED ON 28.02.20 11 CONSTITUTED A SUFFICIENT CAUSE. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 28.02.2011 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS MA NO.275 OF 2011 (2437 OF 2010) SHREYAS M. JHAVERI MUMBAI PAGE 2 OF 2 DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON 20.1 2.2012 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY TH E REPRESENTATIVES OF BOTH THE SIDES. 2. IN THE RESULT MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH NOVEMBER, 2012. SD/- SD/- (I.P. BANSAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 9 TH NOVEMBER, 2012. VNODAN/SPS COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, SMC BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI