NILESH NATIONAL INDIA, V. DCIT CIR 10(2),

MA 293/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2403 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 27-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK BATRA

Judgement Text

INCOME TAX APPELLATE TRIBUNAL,MUMBAI - B BENCH , , BEFORE S/SH. VIJAY PAL RAO, JUDICIAL MEMBER & SHRI RAJENDRA,ACCOUNTANT MEMBER MA NO.293/MUM/2014-ARISING OUT OF ITA NO. 3691/M UM/2011-ASSESSMENT YEAR 2008-09 NILESH NATWARLAL DADIA, C-7, SATYAM SHOPPING CENTRE, M.G. ROAD, GHATKOPAR EAST, MUMBAI- 400077 PAN: AABPD5601P VS. DCIT 10(2), AAYAKAR BHAVAN, MUMBAI-400020 ( / APPELLANT ) ( / RESPONDENT ) APPELLANT BY : SHRI MEHUL SHAH RESPONDENT BY : VIVEK BATRA ! ' # / DATE OF HEARING : 08-08-2014 $%&' ! ' # / DATE OF PRONOUNCEMENT : 08-08-2014 () / O R D E R PER RAJENDRA, A.M. : VIDE THIS MISCELLANEOUS APPLICATION, THE ASSESSEE I S SEEKING THE RECALL OF ORDER DATED 04.07.2012 VIDE WHICH THE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF REPRESENTATION FROM THE SIDE OF THE ASSESSEE. THE ASSESSEE VIDE ITS AFF IDAVIT, DATED 16TH MAY 2014, HAS SUBMITTED THAT DUE TO CHANGE OF COMMUNICATION ADDRESS, HE COULD NO T RECEIVE THE NOTICE THAT AS A RESULT HE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARI NG ON 04.07.2012. AFTER CONSIDERING THE AFFIDAVIT OF MR. NILESH NATWA RLAL DADIA AND SUBMISSIONS OF THE AR, WE ARE SATISFIED THAT THERE WAS A REASONABLE AND SUFFICIEN T CAUSE FOR THE ASSESSEE FOR NOT APPEARING ON 04.07.2012 BEFORE THE TRIBUNAL.THEREFORE, IN THE I NTEREST OF JUSTICE, WE RECALL THE ORDER DATED 04.07.2012. REGISTRY IS DIRECTED TO FIX THE CASE ON 20.10.2014 .AS BOTH THE PARTIES HAVE BEEN INFORMED ABOUT NEXT DATE OF HEARING, SO NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED. AS A RESULT, M. A. FILED BY THE ASSESSEE STANDS ALLOWED. * ' +', * ' +', * ' +', * ' +', - * ' - * ' - * ' - * ' . . . . / / / / 0 0 0 0 1 1 1 1 - - - - ( ( ( ( 2 22 2 3' 3' 3' 3' 0 0 0 0 ' ' ' ' 45 4545 45 . ORDER PRONOUNCED IN TH E OPEN COURT ON 8TH AUGUST, 2014. () ! $%&' +6 0 8 VXLR VXLR VXLR VXLR 201 4 % ! 1 7 SD/- SD/- ( / VIJAY PAL RAO) ( / RAJENDRA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER +8 / MUMBAI, 0 /DATE: 08.08.2014 SK () () () () ! !! ! ' ' ' ' 9&' 9&' 9&' 9&' / COPY OF THE ORDER FORWARDED TO : M A NO. 293/MUM/2014(ARISING OUT OF ITA NO. 3691/MUM/2 011) NILESH NATWARLAL DADIA 2 1. ASSESSEE / 2. RESPONDENT / 3. THE CONCERNED CIT(A)/ 8: ( (; , 4. THE CONCERNED CIT / 8: ( (; 5. DR B BENCH, ITAT, MUMBAI / < 1 '- CH CHCH CH => , ( . . . +8 6. GUARD FILE/ 1 = ? ' ' //TRUE COPY// () / BY ORDER, @ / 4 DY./ASST. REGISTRAR ( - ' , +8 /ITAT, MUMBAI