RAGHUNATH S. SHETTY, V. ITO,

MA 301/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9075 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 1998-1999
• Appeal Filed On: 18-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJARSHI DWIVEDI

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI , . . , . . BEFORE SHRI VIJAYPAL RAO, JM & SHRI NARENDRA KUMAR BILLAIYA, AM ./ M.A. NO.301/MUM/2012 . (ARISING OUT OF ITANO.23 51/M/2010) ( / ASSESSMENT YEAR: 1998-99 ) M/S RAGHUNATH S. SHETTY, A/601, SILVER BIRTCH, VASANT GARDEN, SWAPNA NAGARI, MULUND (W), MUMBAI-80 VS. ITO-22(3)(2), MUMBAI ./ ./PAN NO. AAHPM 3161 F ( /APPLICANT ) : ( / RESPONDENT ) - / APPLICANT/ASSESSEE BY : MR. HARIDAS BHAT - / RESPONDENT-REVENUE BY : MR. RAJARSHI DWIVEDI / DATE OF HEARING : 7 TH SEPT. 2012 / DATE OF PRONOUNCEMENT : 7 TH SEPT., 2012 / O R D E R PER VIJAYPAL RAO, JM : BY THIS MISCELLANEOUS APPLICATI ON, THE ASSESSEE IS SEEKING RECALLING OF THE EX-PARTE ORDER DATED 16-12-2011 OF THIS TRIBUNAL, WHEREBY THE APPEAL IN ITA NO.2351/M/2010 FOR THE ASSESSMENT YEAR 1998-99 WAS DISMISSED FOR WANT OF PROSECUTION AS NONE APPEARED ON BEHALF OF THE ASSESSEE. M.A.NO : 301/12 2 2 . WE HAVE HEARD LEARNED AR OF THE ASSESSEE AS WELL AS LEARNED DR AND CONSIDERED THE RELEVANT MATERIAL ON RECORD. THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT IN SUPPORT OF THIS MISCELLANEOUS APPLICATION EXPLAINING THE REASONS FOR NON-APPEARANCE BEFORE THIS TRIBUNAL ON 16- 12-2011 WHEN THIS APPEAL OF THE ASSE SSEE WAS CALLED FOR HEARING. 3 . WE ARE SATISFIED WITH THE REASONS EXPLAINED BY THE ASSESSEE THAT THE ASSESSEE WAS HAVING A SUFFICIENT CAUSE FOR NON-APPEARANCE BEFORE THIS TRIBUNAL WHEN THE APPEAL OF THE ASSESSEE WAS CALLED FOR HEARING. ACCORDINGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 16-12-2011 AND RESTORE THE APPEAL OF THE ASSESS EE I.E. ITA NO.2351/M/2010 AT ITS ORIGINAL STAGE AND NUMBER. THE APPEAL OF THE ASSESSEE IS DIRECTED TO BE FIXED FOR HEARING ON 7 TH NOVEMBER, 2012 . SINCE, THE NEXT DATE OF HEARING OF THE APPEAL IS PRONOUNCED IN THE OPEN COURT AND HAS BEEN NOTED BY THE PARTIES, THEREFORE, NO FRESH NOTICE OF HEARING WILL BE ISSUED TO THE PARTIES. 4 . IN THE RESULT THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH SEPT., 2012 . 7 TH SEPT. 2012 SD/- SD/- ( ) ( ) ( NARENDER KUMAR BILLAIYA) ( VIJAY PAL RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI; DATED 7 TH / SEPT. /2012 M.A.NO : 301/12 3 . . / PKM. . ./PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A)- 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI