THE MAHARASHTRA STATE CO OP MAKRKETING FEDERATION LTD, V. ACIT CIR. - 13(3),

MA 298/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8789 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 15-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P C MAURYA
• Assessee Lawyers: BANSI G KALE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI P.M. JAGTAP, ACCOUNTANT MEMBER MA NO. 517/MUM/2011 MA NO. 298/MUM/2012 (ARISING OUT OF ITA NO. 5874/MUM/2008 & ITA NO.6325/MUM/2009) (ASSESSMENT YEARS: 2005-06 & 2006-07) THE MAHARASHTRA STATE CO-OP ACIT, CIRCLE 13(3) MARKETING FEDERATION LTD. ROOM NO. 427, 4TH FLOOR KANMOOR HOUSE, NARSI NATHA ST. VS. AAYAKAR BHAVAN, M.K. ROAD MUMBAI 400009 MUMBAI 400020 PAN - AAAAT 6218 L APPLICANT RESPONDENT APPLICANT BY: SHRI BANSI G. KALE RESPONDENT BY: SHRI P.C. MAURYA DATE OF HEARING: 15.06.2012 DATE OF PRONOUNCEMENT: 15.06.2012 O R D E R PER D. MANMOHAN, V.P. BY THESE APPLICATIONS ASSESSEE SEEKS RECALL OF THE EXPARTE ORDER DATED 29.09.2011 PASSED BY THE ITAT B BENCH MUMBAI ON T HE GROUND THAT THERE WAS JUSTIFIABLE CAUSE FOR NON-APPEARANCE ON THE DAT E FIXED FOR HEARING AND DISPOSAL OF THE APPEAL EXPARTE IS IN VIOLATION OF N ATURAL JUSTICE. 2. THE LEARNED COUNSEL AS WELL AS THE GENERAL MANAGER, FINANCE OF THE ASSESSEE SOCIETY FILED AFFIDAVITS TO CONTEND THAT T HE COUNSEL OF THE ASSESSEE COULD NOT ATTEND ON THE DATE FIXED FOR HEARING DUE TO THE DEATH OF HIS RELATIVE, WHICH RESULTED IN EXPARTE DISPOSAL OF THE APPEAL. 3. HAVING REGARD TO THE CIRCUMSTANCES OF THE CASE WE A RE SATISFIED THAT THIS IS A FIT CASE FOR RECALLING OF THE EXPARTE ORD ER IN EXERCISE OF THE POWERS VESTED IN US UNDER RULE 24 OF THE APPELLATE TRIBUNA L RULES. AS DECLARED IN THE OPEN COURT, WE DIRECT THE REGISTRY TO POST THE APPEALS FOR FINAL HEARING ON MA NO. 517&298/MUM/2011 THE MAHARASHTRA STATE CO-OP. MARKETING FEDERATION LTD. 2 26.07.2012. SINCE THE DATE IS ANNOUNCED IN THE OPEN COURT, ISSUANCE OF NOTICE TO THE PARTIES IS DISPENSED WITH. ORDER PRONOUNCED ACCORDINGLY IN THE OPEN COURT ON 1 5 TH JUNE 2012. SD/- SD/- (P.M. JAGTAP) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED: 15 TH JUNE 2012 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XIII, MUMBAI 4. THE CIT XIII, MUMBAI CITY 5. THE DR, B BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.