SARDAR MADAN SINGH BHARARA, V. JT CIT RG 8(1),

MA 369/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1694 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 09-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PITAMBAR DAS
• Assessee Lawyers: M P SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B, MUMBAI , ! '!! !# , $ % BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI VIVEK VARMA, JUDICIAL MEMBER MAS 369 TO 370 /MUM/2013 ARISING OUT OF ITAS NO. 1652 TO 1563/MUM/2012, AYS 2006-07 AND 2008-09 SARDAR MADAN SINGH BHARARA, SANTOSH NIWAS, PHIROZ SHAH MEHTA ROAD, SANTACRUZ (W), MUMBAI -400 054 PAN: AABPB 9330 M VS THE JCIT, RANGE 8(1), AAYAKAR BHAVAN, 2 ND FLOOR, M.K. ROAD, MUMBAI -400 020 (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI M.P. SHARMA RESPONDENT BY : SHRI PITAMBAR DAS /DATE OF HEARING : 07-02-2014 / DATE OF PRONOUNCEMENT : 07-02-2014 & O R D E R '!! !# , : PER VIVEK VARMA, JM: THE INSTANT MISCELLANEOUS APPLICATIONS (MAS) ARE FI LED AGAINST THE COMMON EX PARTE ORDER PASSED BY THE TRIBUNAL VIDE ORDER DATED 2 ND SEPTEMBER, 2013. 2. THE ASSESSEE HAS FILED COMMON APPLICATION, WHERE BY HE PRAYED FOR RECALL OF THE IMPUGNED ORDER PASSED BY THE TRIBUNAL ON 2 ND SEPTEMBER, 2013 AND MENTIONED THE REASONS FOR NON-ATTENDANCE ON THE DATE FIX FOR HEARING AND ULTIMATELY PRAYED TO FIX & HEARD THE APPEAL ON MERIT. 3. AFTER HEARING THE RIVAL SUBMISSIONS AND AFTER ME TICULOUS READING OF THE APPLICATION, WHICH IS COMMON IN BOTH THE MAS, FILED BY APPLICANT-ASSESSEE, WE DO NOT SEE ANY REASON TO DETER AND ABSTAIN THE A SSESSEE FROM HEARING OF SARDAR MA DAN SINGH BHARARA MA NO. 369 TO 370/MUM/2013 2 THE APPEAL, WHICH DESERVES TO BE RE-FIXED FOR HEARI NG ON MERIT TO WHICH LEARNED DR HAS NO OBJECTION. 4. WE, THEREFORE, RECALL OUR EX PARTE ORDER PASSED ON 2 ND SEPTEMBER, 2013 AND RE-FIX THE SAME FOR HEARING ON 15.04.2014, WHIC H IS PRONOUNCED IN THE OPEN COURT, IN FRONT OF THE PARTIES, HENCE NO NEED TO ISSUE A FRESH NOTICE OF HEARING TO EITHER PARTY. 5. RESULTANTLY, MAS AS FILED BY THE ASSESSEE ARE AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH FEBRUARY, 2014. SD/- SD/- ( ) ('!! !# ) $ (SANJAY ARORA) (VIVEK VARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI : 17 TH FEBRUARY, 2014 / COPY TO:- 1) / THE APPLICANT. 2) / THE RESPONDENT. 3) ( ) - 16, ! / THE CIT (A)-16, MUMBAI. 4) VIII , MUMBAI / THE CIT VIII, MUMBAI, 5) #$% &' ! , &' , ! / THE D.R. B BENCH, MUMBAI. 6) %() * COPY TO GUARD FILE. +,- / BY ORDER / / TRUE COPY / / [ . / / 0 &' , ! DY. / ASSTT. REGISTRAR I.T.A.T., MUMBAI *23/ . . * CHAVAN, SR. PS