RAJANI DHARMCHAND JAIN, V. DCIT 6(1),

MA 417/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0044 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2002-2003
• Appeal Filed On: 26-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DEVENDRA MEHTA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL I , BENCH MUMBAI BEFORE SHRI R.K.GUPTA , J M & SHRI N.K.BILLAIYA , A M MA NO. 417 /MUM/20 12 (ARISING OUT OF ITA NO. 1180 /M/200 6 ) ( ASSESSMENT YEAR :200 2 - 200 3 ) MRS. RAJANI DHARAMCHAND JAIN, FLAT NO. 1A, GROUND FL OOR, BANOO MANSION, CUMBALA HILL, MUMBAI - 400 026. VS. DCIT, 16(1), MUMBAI . PAN NO. : A DBPJ 8142 J ( APP LICANT ) .. ( RESPONDENT ) ASSESSEE BY : MR. DEVENDRA MEHTA REVENUE BY : MR. MOHIT JAIN DATE OF HEARING : 15 /02/2013 DATE OF PRONOUNCEMENT : 15/02/2013 O R D E R PER SHRI R.K.GUPTA, JM : THIS MISCELLANEOUS APPLICATION HAS BEEN PREFERRED BY THE ASSESSEE ARISING OUT OF THE ORDER DATED 23 - 07 - 2008 , PASSED BY THE TRIBUNAL IN ITA NO. 1180 /M/200 6 FOR THE ASSESSMENT YEAR 200 2 - 0 3 . 2 . THE ASSESSEE IS REQUESTING THROUGH THIS MISCELLANEOUS APPLICATION TO RECALL OF THE ORDER OF THE TRIBUNAL DATED 23 - 07 - 2008 AS THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE FOR NON APPEARANCE ON BEHALF OF THE ASSESSEE BEFORE THE TRIBUNAL . 3 . AN AFFIDAVIT EXPLAINING REASON FOR NON APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING IS PLACED ON RECORD. M.A NO. 417 /20 1 2 2 4 . AFTER CONSIDERING THE CONTENTS OF THE AFFIDAVIT AND SUBMISSIONS OF THE ASSESSEE, WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. 5 . IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE, WE ALLOW THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AND RECALL THE ORDER OF THE TRIBUNAL DATED 23 - 07 - 2008, PASSED IN ITA NO. 1180 /M/2006 FOR DECIDING THE APPEAL OF THE ASSESSEE ON MERIT. THE APPEAL OF THE ASSESSEE WILL BE TAKEN ON 14 - 03 - 2013 AS THIS WAS PRONOUNCED IN THE OPEN COURT. THERE IS NO NEED TO SEND NOTICE TO THE PARTIES. WE ORDER ACCORDINGLY. 6 . RESULTANTLY , MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 15 TH OF FEB . , 201 3 . SD/ - SD/ - ( N.K.BILLAIYA ) ( R.K.GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED : 15 / 02 / 201 3 . /PKM , PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - X, MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI