TEJAS DHARMADAS SADHA, V. ITO 14(2)(1),

MA 408/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1457 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2007-2008
• Appeal Filed On: 14-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SU RENDRA KUMAR
• Assessee Lawyers: AJAY R SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH E , MUMBAI BEFORE SHRI P.M. JAGTAP , ACCOUNTANT MEMBER AND SHRI SANJAY GARG , JUDICIAL MEMBER M.A. NO. 408/M/2013 ( ITA NO. 779/M/2012) ASSESSMENT YEAR: 2007 - 08 SHRI TEJAS DHARMADAS SODHA FLAT NO.602, 6 TH F LOOR, COMET BUILDING BHAKTI PARK, NEAR IMAX THEATRE, WADALA (E), MUMBAI 400 037 PAN: AAXPS7039N VS. ITO - 14(2)(1) MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI AJAY R. SINGH REVENUE BY : SHRI SURENDRA KUMAR, D.R. DATE OF HEARING : 24.01.2014 DATE OF PRONOUNCEMENT : 24.01.2014 O R D E R PER SANJAY GARG, JUDICIAL MEMBER: THE ASSESSEE THROUGH THE PRESENT MISCELLANEOUS APPLICATION IS SEEKING THE RESTORATION OF HIS APPEAL BEARING ITA NO. 779/M/2012 RELEVANT TO ASSESSMENT YEAR 2007 - 08 WHICH WAS DISMISSED FOR WANT OF PROSECUTION VIDE IMPUGNED ORDER OF THE TRIBUNAL DATED 07.08.13. THE ASSESSEE HAS PLEADED THAT THE ABSENCE OF THE ASSESSEE ON THE DATE OF HEARING WAS NOT INTENTION AL RATHER D UE TO THE CIRCUMSTANCES BEYOND HIS CONTROL. NO NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE DUE TO THE CHANGE OF ADDRESS. IT HAS BEEN FURTHER PLEADED THAT THE CHANGE OF ADDRESS COULD NOT BE INTIMATED TO THE REGISTRY OF THIS TRIBUNAL DUE TO INADVERTENCE AND AS SUCH NOTICE COULD NOT BE RECEIVED BY THE ITA NO . M.A. NO.408/M/2013 (ITA NO.779/M/2012) SHRI TEJAS DHARMADAS SODHA 2 ASSESSEE AT HIS CHANGED ADDRESS. THE AVERMENTS OF THE APPLICATION HAVE BEEN SUPPORTED WITH AN AFFIDAVIT OF THE ASSESSEE. 2. IN VIEW OF THE SUBMISSIONS MADE ABOVE, IT IS OBSERVED THAT THE ABSENCE OF THE A SSESSEE WAS NOT INTENTIONAL ON THE DATE OF HEARING. ACCORDINGLY, THE IMPUGNED ORDER DATED 07.08.13 IS HEREBY SET ASIDE AND THE APPEAL OF THE ASSESSEE IS HEREBY ORDERED TO BE RESTORED TO ITS ORIGINAL POSITION SUBJECT TO FURNISHING WITH THE REGISTRY OF THE TRIBUNAL HIS CHANGED ADDRESS AND COMPLETING OF REQUIRED FORMALITIES, IF ANY. NOW TO COME UP FOR HEARING OF APPEAL ON 04.03.14. ORDER PRONOUNCED IN THE OPEN COURT ON 24.01. 201 4 . SD/ - SD/ - ( P.M. JAGTAP ) (SA NJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 24.01. 201 4 . * KISHORE COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT ( A) CONC ERNED, MUMBAI THE DR C BENCH //TRUE COPY// [ BY ORD ER DY/ASSTT. REGIST RAR, ITAT, MUMBAI.