GOVIND AGARWAL, V. ASST CIT CEN CIR 32,

MA 378/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9744 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2002-2003
• Appeal Filed On: 13-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DEVENDRA A MEHTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G MUMBAI BEFORE SHRI D. MANMOHAN (VICE-PRESIDENT) AND SHRI N.K. BILLAIYA (ACCOUNTANT MEMBER) M.A. NO. 378/MUM/2012 (ARISING OUT OF ITA NO.3389/MUM/2011 A.Y. 2002-03) M.A. NO. 379/MUM/2012 (ARISING OUT OF ITA NO.3390/MUM/2011 A.Y. 2004-05) M.A. NO. 380/MUM/2012 (ARISING OUT OF ITA NO.3391/MUM/2011 A.Y. 2007-08) A N D M.A. NO. 381/MUM/2012 (ARISING OUT OF ITA NO.3392/MUM/2011 A.Y. 2008-09) SHRI GOVIND AGARWAL, C/O. M/S. RAVI & DEV.,CAS CHARTERED ACCOUNTANTS, 377-B, FIRST FLOOR, JAGANNATH SHANKER SETH MARG, CHIRA BAZAR, MUMBAIA-400 002 PAN-ADOPA 4038K VS. THE ACIT, CENTRAL CIRCLE-32, MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY: DEVENDRA A MEHTA RESPONDENT BY: SHRI RAJARSHI DWIVEDY DATE OF HEARING : 7.12.2012 DATE OF PRONOUNCEMENT: 07.12.2012 O R D E R PER N.K. BILLAIYA (AM): THESE MISCELLANEOUS APPLICATIONS ARE FILED BY THE A SSESSEE. THIS IS A PETITION FOR RESTORING THE APPEALS DISMISSED BY THE TRIBUNAL THROUGH ITS ORDER DT. 16.4.2012 FOR NON-APPEARANCE BY THE ASSESSEE. THE ASSESSEE VI DE HIS APPLICATION SUBMITS THAT MA NOS 378 TO 381/M/12 2 THE COUNSEL APPEARING FOR THE ASSESSEE COULD NOT AT TEND THE HEARING BECAUSE OF HIGH FEVER. HE FURTHER SUBMITS THAT SHRI DEEPAK MEHTA, W HO WAS TO APPEAR FOR ADJOURNMENT ALSO COULD NOT APPEAR BECAUSE OF HIS WI FES ILLNESS. IT WAS, THEREFORE, SUBMITTED THAT THE EX-PARTE ORDER PASSED BY THE TRI BUNAL BE RECALLED. 3. AT THE TIME OF HEARING, THE LD. D.R. DID NOT OBJ ECT TO THE RECALLING OF THE ORDER. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAVING SAT ISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCU MSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-AP PEARANCE OF THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE ON THE DATE OF HEARING AN D ACCORDINGLY THE EX-PARTE ORDER DTD. 16-4-2012 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 11-2-2013 AS ANNOUNCED IN THE OPEN COURT. ACCORDINGLY, THE MISC. APPLICATIONS FILED BY THE ASSESSEE ARE AL LOWED. 3. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED B Y THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON 7.12.2012. SD/- (D. MANMOHAN) SD/- (N.K. BILLAIYA ) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI, DATED 7 TH DECEMBER, 2012 RJ MA NOS 378 TO 381/M/12 3 COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR G BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI