NEETA PRAKASH AHUJA, V. ITO WD 21(2)(3),

MA 33/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2125 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 24-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATYANARAYAN RAJU
• Assessee Lawyers: M SUBRAMANIAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER MA NO. 33/MUM/2014 (ARISING OUT OF ITA NO. 8735/MUM/2010) (ASSESSMENT YEAR: 2002-03) MS. NEETA PRAKASH AHUJA INCOME TAX OFFICER - 21(2) (3) 1/141, NEW S.S.S. NAGAR SION-KOLIWADA MUMBAI 400037 VS. PRATYAKSHKAR BHAVAN BANDRA KURLA COMPLEX MUMBAI 400051 PAN - AACPA2241J APPLICANT RESPONDENT APPLICANT BY: SHRI M. SUBRAMANIAN RESPONDENT BY: SHRI SATYANARAYAN RAJU DATE OF HEARING: 20.062014 DATE OF PRONOUNCEMENT: 20.06.2014 O R D E R PER D. MANMOHAN, V.P. BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEEK S RECALL OF THE EXPARTE ORDER DATED 22 ND JANUARY, 2013 ON THE GROUND THAT ON ACCOUNT OF INADVERTENT TYPOGRAPHICAL ERROR THE ADDRESS OF THE ASSESSEE WAS MENTIONED AS 1/4 S.S.S. NAGAR INSTEAD OF 1/141, S.S.S. NAGAR, WHICH RESULTED IN NON- RECEIPT OF THE NOTICE ISSUED BY THE REGISTRY RESULT ING IN NON-APPEARANCE ON THE PART OF THE ASSESSEE. IT WAS ALSO CONTENDED THA T THE ASSESSEE IS VERY MUCH INTERESTED IN PURSUING THE APPEAL AND, THEREFO RE, UNDER RULE 24 OF THE APPELLATE TRIBUNAL RULES REQUESTED FOR RECALL OF TH E EXPARTE ORDER. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RECO RD. HAVING REGARD TO THE CIRCUMSTANCES OF THE CASE WE ARE OF THE VIEW THAT IT IS A FIT CASE FOR RECALL OF THE EXPARTE ORDER UNDER RULE 24 OF THE AP PELLATE TRIBUNAL RULES. ACCORDINGLY WE RECALL THE ORDER AND DIRECT THE REGI STRY TO POST THE APPEAL FOR FRESH HEARING ON 29.10.2014. SINCE THE DATE IS ANNO UNCED IN THE OPEN COURT, NOTICE TO THE PARTIES IS DISPENSED WITH. MA NO. 33/MUM/2014 MS. NEETA PRAKASH AHUJA 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH JUNE, 2014. SD/- SD/- (SANJAY ARORA) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED:20 TH JUNE, 2014 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 32, MUMBAI 4. THE CIT 21, MUMBAI CITY 5. THE DR, B BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.