Appeal details
Counselvise Citation
[2012] 123 COUNSELVISE.COM (IT) 8829 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
6 month(s) 3 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
06-07-2012
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
J
Assessment Year
2002-2003
Appeal Filed On
02-01-2012
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL 'J' BENCH, MUMBAI BEFORE SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A. NO.04/M/2012 (ARISING OUT OF ITA NO. 6743/MUM/2005) (ASSESSMENT YEAR: 2002-03) THE VITHALNAGAR CO - OP. HSG, VS INCOME TAX OFFICER 21(2)(4), SOCIETY, LTD., PRATYAKSHAKAR BHAVAN, VISHNUPRASAD DESAI BHAVAN, BANDRA KURLA COMPLEX, OPP. MITHIBAI COLLEGE, BANDRA (EAST), JVPD SCHEME, MUMBAI (400 051). MUMBAI 400 056. PAN: AAAAT3055F APPELLANT RESPONDENT APPELLANT BY: MS. PARVATHY V. IYER RESPONDENT BY: SHRI M. RAJAN (DR) DATE OF HEARING: 06/07/2012 DATE OF PRONOUNCEMENT: 06/07/2012 O R D E R PER B. RAMAKOTAIAH, A.M. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 25 TH APRIL, 2008 PASSED EX-PARTE IN ITA NO.6743/MUM/2005 ON THE GROUND THAT ITS REPRESENTAT IVE COULD NOT APPEAR BEFORE THE TRIBUNAL AT THE TIME OF HEARING FIXED ON 21.4.2008 FOR THE REASON THAT THE CHANGE IN THE REGISTERED OFFICE ADDRESS. SINCE THIS AVERMENT MADE BY THE ASSESSEE IS DULY SUPPORTED BY AN AFFIDAVIT, WE ARE SATISFIED WITH THE REASONS ADVANCED BY THE ASSESSEE COMPANY FOR ITS NON-APPEAR ANCE AT THE TIME OF HEARING FIXED ON 21.4.2008 CONSTITUTES A SUFFICIENT CAUSE. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNA L RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 21.4.2008 (SUPRA) PASSED BY THE TRIBUNA L AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE 2 SAID APPEAL FOR HEARING ON 8.10.2012 AS ANNOUNCED I N THE OPEN COURT AND TAKEN NOTE BY THE REPRESENTATIVES OF BOTH THE SIDES . 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. THE DECISION PRONOUNCED IN THE OPEN COURT IMMEDIAT ELY ON CONCLUSION OF THE HEARING ON 6.7.2012. SD/ - SD/ - (B.R. MITTAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 6/7/2012 OKK COPY TO: 1. THE VITHALNAGAR COOP. HSG. SOCIETY, LTD., MUMBAI. 2. ITO 21(2)(4), MUMBAI. 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, E BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI
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