RAJENDRA AGARWAL, V. DCIT RG 5(2),

MA 329/MUM/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9878 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: misc
• Appeal Filed On: 25-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R C JAIN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI J BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI VIJAY PAL RAO, JM & SHRI N K BILLAIYA. AM MISCELLANEOUS APPLICATION NO.329/MUM/2012 ARISING OUT OF IT(SS) A NO. 05/MUM/2004 (BP 1.4.89 TO 17.2.99 ) SHRI RAJENDRA AGARWAL 304 ATLANTA ARCADE, MAROL - CHURCH LANE ANDHERI (E) MUMBAI 59 VS THE DY COMMR OF INCOME TAX RANGE 8(2), MUMBAI (APPLICANT) (RESPONDENT) PAN NO. AABPA9611N ASSESSEE BY SHRI R C JAIN REVENUE BY SH MANOJ KUMAR DT.OF HEARING 11TH JAN 2013 DT OF PRONOUNCEMENT 11 TH JAN 2013 ORDER PER VIJAY PAL RAO, JM THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICAT ION WITH PRAYER TO RECALL THE ORDER OF THE TRIBUNAL DATED 28 TH MARCH 2012 IN IT(SS)A NO. 05/MUM/2004 WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FO R NON PROSECUTION. 2 WE HAVE HEARD THE PARTIES AND CONSIDERED THE AV ERMENTS MADE IN THE AFFIDAVIT FILED ALONG WITH THE APPLICATION. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON ATTENDANCE OF THE ASSESSEE OR HIS COU NSEL/A.R ON THE DATE OF HEARING WHEN THE APPEAL OF THE ASSESSEE WAS DISMISSED. WE, THEREFORE, IN THE INTEREST OF JUSTICE RECALL OUR ORDER DATED 28 TH MARCH 2012 IN IT(SS)A NO. 05/MUM/2004 AND FIXED THE APPEAL FOR HEARING ON 12 TH MARCH 2013. MA NO. 329/M/2012 . 2 3. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THEREFORE, NO SEPARATE NOTICES FOR THE HEARING OF APPEAL WILL BE ISSUED TO THE PARTIES. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ACCORDINGLY FOR HEARING. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCEMENT IN THE OPEN COURT AT THE TIME OF HEARING I.E. ON 11 TH JAN 2013 SD/ - SD/- ( N K BILLAIYA ) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 11 TH ,JAN 2013 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI