MAHARASHTRA HARDWARE STORES, V. DCIT CIR 13(2),

MA 42/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0605 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 01-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B-1, MUMBAI BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER MA NO.42/MUM/2013 [ARISING OUT OF ITA NO.5513/MUM/2007] ASSESSMENT YEAR : 2004-05 M/S. MAHARASHTRA H ARDWARE STORES 4, PADMAKUNJ, 1 ST FLOOR OPP. INDIAN BANK S.V. ROAD, SANTACRUZ (W) MUMBAI-400 054. PAN NO. AAAFM 1362 K VS. DCIT, CIRCLE 13(2) AAYAKAR BHAVAN, M.K. RD. MUMBAI-20 (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PRAKASH JOTWANI REVENUE BY : SHRI MOHIT JAIN DATE OF HEARING : 28.06.2013 DATE OF PRONOUNCEMENT : 28.06.2013 O R D E R PER B. RAMAKOTAIAH, AM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 12 TH FEBRUARY, 2009 PASSED EX-PARTE IN ITA NO.5513/MUM/2007 ON THE GROUND THAT DUE TO NON-RECE IPT OF NOTICE OF HEARING DUE TO WRONG ADDRESS, ASSESSEES COUNSEL CO ULD NOT ATTEND THE HEARING ON 10-02-09, WHICH WAS NEITHER DELIBERATE N OR WITH MALICIOUS INTENTIONS. FURTHER, ASSESSEE SUBMITTED THAT IT INT ENDED TO PURSUE THE AFORESAID APPEAL AND REQUESTED FOR RECALL OF THE AB OVE ORDER. SINCE THIS AVERMENT MADE BY THE ASSESSEE IS DULY SUPPORTED BY AN AFFIDAVIT FILED BY MA NO.41/M/13 A/O/O ITA NO.5513/M/07 A.Y.04-05 M/S. MAHA RASHTRA HARDWARE STORES 2 THE ASSESSEE AFFIRMING RELEVANT FACTS ON OATH, WE A RE SATISFIED THAT THE REASON ADVANCED BY THE ASSESSEE FOR ITS NON-APPEARA NCE AT THE TIME OF HEARING FIXED ON 28.06.2013 CONSTITUTE SUFFICIENT C AUSE. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 12.02.2009 (SUPRA,) PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON 19.08.2013 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE REPRESENTATIVES OF BOTH SIDES. 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY A SSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.06.2013. SD/- SD/- (AMIT SHUKLA ) JUDICIAL MEMBER (B. RAMAKOTAIAH ) ACCOUNTANT MEMBER MUMBAI, DATED: 28.06. 2013. JV. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.