NARENDRA R. VIRWANI, V. ITO WD 9(1)(4),

MA 416/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9501 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-11-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2006-2007
• Appeal Filed On: 25-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NATASHA MANGAT

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES H MUMBAI , . . / BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER /AND , . . SHRI RAJENDRA, ACCOUNTANT MEMBER MA NO. 416/MUM/2012 (ARISING OUT OF ITA NO. 3335/M/2010) ASSESSMENT YEAR 2006-07 SHRI NARENDRA R. VIRWANI, SOLITORE BUILDING, FLAT NO. 123/124, CENTRAL AVENUE, SANTACRUZ (W), MUMBAI 400 054 PAN: AACPV 0709 M VS. THE INCOME TAX OFFICER, WARD- 9(1)4, MUMBAI. ( / APPELLANT ) ( / RESPONDENT ) APPELLANT BY : MS. NATASHA MANGAT RESPONDENT BY : SHRI DINESH KUMAR ! '#$ / DATE OF HEARING : 23 -11-2012 %&' ! '#$ / DATE OF PRONOUNCEMENT : 23 -11-2012 () / O R D E R PER RAJENDRA, A.M. THIS MISC. APPLICATION FILED BY THE ASSESSEE FOR TH E A.Y. 2006-07 IS DIRECTED AGAINST THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 3335/MUM/2010 DTD. 28-03-2012. 2. THE MISCELLANEOUS APPLICATION IS ACCOMPANIED BY AFF IDAVIT DTD. 07-06-2012 OF MR. NARENDRA R. VIRWANI, RESIDENT OF 123/124, SOLI TORE BUILDING, CENTRAL AVENUE, SANTA CRUZ(W), MUMBAI-400 054. IT WAS SUBMITTED BY THE AUTHORISED REPRESENTATIVE (AR) OF THE ASSESSEE THAT APPEAL NO. 3335/MUM/2010 WAS FIXED FOR HEARING ON 09-08-2011, THAT ON THAT DATE, AT THE REQUEST OF T HE COUNSEL OF THE ASSESSEE, CASE WAS ADJOURNED TO 01-11-2011, THAT ON THAT DATE H BENC H OF THE ITAT DID NOT FUNCTION AND THE APPLICANT IS UN-AWARE OF THE NEXT DATE OF H EARING, THAT SAME WAS ADJOURNED TO 20 TH MARCH 2012, THAT NOBODY WAS PRESENT ON BEHALF OF T HE APPLICANT NOR ANY ADJOURNMENT APPLICATION WAS FILED, THAT VIDE ITS OR DER DT. 28-03-2012, TRIBUNAL MA NO. 416/MUM/2012 (ARISING OUT OF ITA NO. 3335/M/2010) ASSESSMENT YEAR 2006-07 2 DECIDED THE APPEAL AGAINST THE ASSESSEE. IT WAS FU RTHER SUBMITTED THAT NON-APPEARANCE WAS BECAUSE OF THE REASON THAT THE APPLICANT WAS UN DER THE INCORRECT BUT BONAFIDE IMPRESSION THAT HE WOULD RECEIVE A FRESH NOTICE OF HEARING REGARDING THE NEW DATE FOR ITS APPEAL. 3. AT THE TIME OF HEARING, THE DEPARTMENTAL REPRESEN TATIVE (DR) DID NOT OBJECT 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 SATISFIE D ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCUMSTANCE S OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDING LY THE EX-PARTE ORDER DTD. 28-03-2012 PASSED BY THE TRIBUNAL IS RECALLED. PAR TIES HAVE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 15-01-2013 AS INFORMED IN THE OPE N COURT. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23-11-2012. SD/- SD/- ( / VIJAY PAL RAO ) ( / RAJENDRA ) (* / JUDICIAL MEMBER $ (* / ACCOUNTANT MEMBER MUMBAI, +( DATE: 23 RD NOVEMBER, 2012 TNMM () () () () ! !! ! ' ' ' ' ,'' ,'' ,'' ,'' / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. THE CONCERNED CIT (A) 4. THE CONCERNED CIT 5. DR H BENCH, ITAT, MUMBAI 6. GUARD FILE ' ' //TRUE COPY// () () () () / BY ORDER, - -- - / . . . . DY./ASSTT. REGISTRAR , / ITAT, MUMBAI