NISAR A. KHAN, V. ITO 21)(3)(4),

MA 29/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9122 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2005-2006
• Appeal Filed On: 13-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMAT DEEP

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H, MUMBAI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER & SHRI AMIT SHUKLA, JUDICIAL MEMBER M.A. NO. 29/M/2011 (ARISING OUT OF I.T.A. NO. 4698/M/2009) ASSESSMENT YEAR 2005-2006 SHIR NISAR A. KHAN, PROP. NISAR STEEL, 1-2/7 MASTER CHAWL, KHURIYA ESTATE, PAR. BLDG., CST ROAD, KALINA, SRUZ (E), MUMBAI 400 055. PAN:AAEPK 4307 L VS. ITO 21(3)(4), C-11, 6 TH FLOOR, BKC BANDRA (E), MUMBAI 400 051. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ANIL THAKRAR RESPONDENT BY : MR. AMAT DEEP, DR DATE OF HEARING: 03.08.2012 DATE OF ORDE R: 03.08.2012 O R D E R PER R.S. SYAL, AM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 25 TH AUGUST, 2010 PASSED EX-PARTE IN ITA NO.4698/M/2009 ON THE GROUND THAT ITS REPRESENTATIVE COULD NOT APPEAR BEFORE THE TRIBUNAL AT THE TIME OF HEARING FIXED ON 25.08.2010 FOR THE REASON THAT THE ASSESSEE HAD NOT RECEIVED ANY NOTICE AS ITS ADDRESS FOR COMMUNICATION WAS CHA NGED. SINCE THIS AVERMENT MADE BY THE ASSESSEE IS DULY SUPPORTED BY AN AFFIDA VIT, WE ARE SATISFIED WITH THE REASONS ADVANCED BY THE ASSESSEE FOR ITS NON-APPEAR ANCE AT THE TIME OF HEARING FIXED ON 25.08.2010 CONSTITUTES A SUFFICIENT CAUSE. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 196 3, WE RECALL THE EX-PARTE ORDER DATED 25.08.2010 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF THE 2 M.A. NO. 29/M/2011 ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS D IRECTED TO FIX THE SAID APPEAL FOR HEARING ON 13.09.2012 AS ANNOUNCED IN THE OPEN COUR T AND TAKEN NOTE BY THE REPRESENTATIVES OF BOTH THE SIDES. THE LD. AR HAS W AIVED HIS RIGHT TO ANY SEPARATE NOTICE. 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. THE DECISION PRONOUNCED IN THE OPEN COURT IMMEDIAT ELY ON CONCLUSION OF THE HEARING ON 03.08.2012. SD/- SD/- (AMIT SHUKLA) (R.S . SYAL) JUDICIAL MEMBER ACCOUNT ANT MEMBER DATE : 03.08.2012 AT :MUMBAI OKK COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT 3. THE CIT (A), CONCERNED. 4. THE CIT CONCERNED. 5. THE DR H, BENCH, ITAT, MUMBAI. 6. GUARD FILE. // TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI *