K.A. MALANI, V. ITO WD 22(2)(1),

MA 386/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9728 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2004-2005
• Appeal Filed On: 15-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V KRISHNAMOORTHY
• Assessee Lawyers: A L SHARMA

Judgement Text

MA NO.386 OF 2012KA MALANI MUMBAI PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL 'G' BENCH, MUMBAI BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER & SHRI AMIT SHUKLA, JUDICIAL MEMBER M.A.NO.386/MUM/2012 (ARISING OUT OF ITA NO.3312/MUM/2009) (ASSESSMENT YEAR: 200 4-05) K.A. MALANI, 17, JAYSHREE, 65 PESTOM SAGAR, ROAD NO.2, CHEMBUR, MUMBAI 400089 PAN: AABPM 7979 B VS. INCOME TAX OFFICER WARD 22(2)-1 NAVI MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI A.L. SHARMA DEPARTMENT BY: SHRI V. KRISHNAMOORTHY, DR DATE OF HEARING: 21/12/2012 DATE OF PRONOUNCEMENT: 21/12/2012 O R D E R PER B. RAMAKOTAIAH, A.M. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 09-02-2012 PAS SED EX-PARTE IN ITA NO.3312/MUM/2009 ON THE GROUND THAT ASSESSEE WH O IS 79 YEARS OF AGE INADVERTENTLY FORGOT TO INFORM THE DAT E OF HEARING ON 09.02.2012 TO HIS COUNSEL. FURTHER ASSESSEE SUBMITT ED THAT IT IS INTENDED TO PURSUE THE AFORESAID APPEAL AND REQUEST ED FOR RECALL OF THE ABOVE ORDER. SINCE THIS AVERMENT MADE BY THE AS SESSEE IS DULY SUPPORTED BY AN AFFIDAVIT FILED WITH THE REGISTRY A FFIRMING RELEVANT FACTS ON OATH, WE ARE SATISFIED THAT THE REASON ADV ANCED BY THE ASSESSEE FOR ITS NON-APPEARANCE AT THE TIME OF HEAR ING FIXED ON 09.02.2012 CONSTITUTE A SUFFICIENT CAUSE. ACCORDIN GLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL R ULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 09.02.2012 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL MA NO.386 OF 2012KA MALANI MUMBAI PAGE 2 OF 2 NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID A PPEAL FOR HEARING ON 23.04.2013 AS ANNOUNCED IN THE OPEN COURT AND TA KEN NOTE OF BY THE REPRESENTATIVES OF BOTH THE SIDES. THEREFORE , ISSUANCE OF SEPARATE NOTICE IS DISPENSED WITH. 2. IN THE RESULT MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST DECEMBER, 2012. SD/- SD/- ( AMIT SHUKLA ) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 21 ST DECEMBER, 2012. VNODAN/SPS COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI