VISHAL D. SHAH, V. ADDL CIT RG 19(2),

MA 393/MUM/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9877 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 19-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RASHMIKANT D KUNDALIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F MUMBAI BEFORE SHRI VIJAY PAL RAO (JUDICIAL MEMBER AND SHRI N.K. BILLAIYA (ACCOUNTANT MEMBER) M.A. NO. 393/MUM/2012 (ARISING OUT OF ITA NO. 6530/MUM/2010) ASSESSMENT YEAR-2006-07 SHRI VISHAL DIPAK SHAH, 503/B GAZDAR APARTMENTS, JUHU TARA ROAD, SANTACRUZ (W), MUMBAI-400 049 PAN-AALPS 6882P VS. THE ADDL CIT-RG 19(2), PIRAMAL CHAMBER, LAL BAUG, PAREL, MUMBAI-400 012 (APPLICANT) (RESPONDENT) APPLICANT BY: SHRI RASHMIKANT D. KUNDALIA RESPONDENT BY: SHRI MANOJ KUMAR DATE OF HEARING : 11.01.2013 DATE OF PRONOUNCEMENT: O R D E R PER N.K. BILLAIYA (AM): THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON FOR RESTORING THE APPEAL DISMISSED BY THE TRIBUNAL THROUGH ITS ORDER DT. 23 RD MAY, 2012 FOR NON- APPEARANCE BY THE ASSESSEE. THE ASSESSEE VIDE ITS A PPLICATION DT. 19.6.2012 SUBMITS THAT THE ASSESSEE COULD NOT ATTEND THE HEAR ING BECAUSE HE WAS OUT OF INDIA FOR THE PERIOD FROM 28.4.2012 TO 20.5,2012 AND THEREFORE HE COULD NOT MAKE AN ARRANGEMENT TO ENGAGE A COUNSEL OR TO A DJOURN THE SCHEDULED HEARING. THIS RESULTED IN THE NON-APPEARANCE ON TH E DATE OF HEARING. M.A. NO.393/M/2012 2 THEREFORE, THE ASSESSEE SUBMITTED THAT THE EX-PARTE ORDER PASSED BY THE TRIBUNAL 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 HA VING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING T HE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING AND ACCORDINGLY THE EX-PARTE ORDER DTD. 23.5.2012 PASSE D BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 12.3.2013 AS ANNOUNCED IN THE OPEN COURT. ACCORDINGLY, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON 11.01.2013 SD/- (VIJAY PAL RAO) SD/- (N.K. BILLAIYA ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 11.01.2013 RJ M.A. NO.393/M/2012 3 COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR WT BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI