SHAH IMPEX, V. ASST CIT CEN CIR 34,

MA 338/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1309 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2004-2005
• Appeal Filed On: 10-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M L PERUMAL
• Assessee Lawyers: VAISHALI SANGHAVI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH E, MUMBAI BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER M.A. NO. 338/MUM/2013 (ARISING OUT OF ITA NO. 317/MUM/2012) ASSESSMENT YEAR: 2004-05 M/S. SHAH IMPEX 412, SWASTIK DISA PARK BEHIND VAGHANI INDUSTRIAL ESTATE, L.B.S. MARG GHATKOPAR (WEST) PNR:AAOFS 9058 E VS. ACIT CIR- 34 MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : MS. VAISHALI SANGHAVI RESPONDENT BY : SHRI M.L PERUMAL DATE OF HEARING : 20.12.2013 DATE OF PRONOUNCEMENT : 20.12.2013 O R D E R PER DR. S.T.M. PAVALAN, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE, A FIRM IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 14.08.2013 PASSED EX-PA RTE IN ITA NO. 317/MUM/2012, ON THE GROUND THAT ONE OF THE PARTNERS IN THE PARTNERS HIP FIRM, SHRI SHARAD RASIKLAL SHAH WAS SUFFERING FROM CARDIAC PROBLEMS AND TAKING TREA TMENT FOR THE SAME DURING THE PERIOD AND CONSEQUENTLY PASSED AWAY ON 15.10.2013. DUE TO THE SAID FACT, THE MATTER COULD NOT BE MADE OUT AND REPRESENTED WHEN THE HEAR ING WAS FIXED ON 14.08.2013. THE ASSESSEE HAS FURTHER SUBMITTED THAT THE NON ATT ENDANCE WAS NEITHER DELIBERATE NOR WITH ANY MALICIOUS INTENTIONS. SINCE, THE REASONS S UBMITTED BY THE ASSESSEE IS DULY EVIDENCED BY THE MEDICAL CERTIFICATES AND DEATH CER TIFICATE OF SHRI SHARAD RASIKLAL SHAH PRODUCED BY THE LD.COUNSEL FOR THE ASSESSEE DURING THE COURSE OF THE PROCEEDINGS, WE M.A. NO. 338/MUM/2013 (ARISING OUT OF ITA NO. 317/MUM/2012) M/S. SHAH IMPEX ASSESSMENT YEAR: 2004-05 2 ARE SATISFIED WITH THE REASONS ADVANCED BY THE ASSE SSEE FOR ITS NON-APPEARANCE AT THE TIME OF HEARING FIXED ON 14.08.2013. ACCORDINGLY, K EEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 14.08.2013 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPE AL OF THE ASSESSEE TO ITS RESPECTIVE ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX TH E SAID APPEAL FOR HEARING ON 20.05.2014 AS ANNOUNCED IN THE OPEN COURT WHICH HAS BEEN TAKEN NOTE BY THE REPRESENTATIVES OF BOTH THE SIDES. THE LD.COUNSEL H AS WAIVED HER RIGHT TO SEPARATE NOTICE. 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 20 TH DAY OF DECEMBER, 2013. SD/- SD/- (P.M. JAGTAP) (DR. S.T.M. PAVALAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 20.12.2013 *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR E BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.