BABULAL M BHANSALI, V. WTO WD 8(1)(2),

MA 44/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9105 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: WT
• Assessment Year: 1990-1991
• Appeal Filed On: 27-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJARSHI DWIVEDI
• Assessee Lawyers: HARESH PURUSHOTTAMDAS SHAH
• Keywords: Reasonable cause

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES WT, MUMBAI .. , ! ' .. , # ', $ BEFORE SHRI R.S.SYAL, AM AND SHRI I.P.BANSAL, JM %% ' ./ MA NO.44/MUM/2012 ( '() * / ARISING OUT OF WTA NO.19/MUM/2010) ( # + # + # + # + / / / / ASSESSMENT YEAR : 1990-91) SHRI BABULAL M.BHANSALI BHANSALI HOUSE 5A OFF VEERA DESAI ROAD, ANDHERI (WEST) MUMBAI 400 053. PAN : AABPB1228N. THE WEALTH TAX OFFICER WARD 8(1)(2) MUMBAI. ( ' / // / APPLICANT) / VS. ( ,-.// RESPONDENT) ' 0 00 0 1 1 1 1 / APPLICANT BY : SHRI HARESH PURUSHOTTAMDAS SHAH ,-./ 0 1 0 1 0 1 0 1 / RESPONDENT BY : SHRI RAJARSHI DWIVEDI 0 )! / / / / DATE OF HEARING : 24.08.2012 23+ 0 )! / DATE OF PRONOUNCEMENT : 24.08.2012 ' 4 ' 4 ' 4 ' 4 / / / / O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FO R THE RECALLING OF THE ORDER OF THE TRIBUNAL DATED 7 TH DECEMBER, 2011 IN WTA NO.19/MUM/2010. 2. THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL CONTENDED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR APPEARANCE ON THE DATE OF HEARING. MA NO.44/MUM/2012 SHRI BABULAL M.BHANSALI. 2 IN SUPPORT OF HIS SUBMISSION, AN AFFIDAVIT OF THE A SSESSEE HAS BEEN FILED. THE LEARNED D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. 3. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE R ELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASON S FOR THE ABSENCE OF THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAK EN UP FOR HEARING BY THE TRIBUNAL. WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 24 TH SEPTEMBER, 2012. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE ANNOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE LEAR NED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 4. 5 )6 ' 0 %% ' ) 0 7) 89 : IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 24 TH AUGUST, 2012. . ' 4 0 23+ ;'6 3 0 < SD/- SD/- (I.P.BANSAL) (R.S.SYAL) # ' # ' # ' # ' / JUDICIAL MEMBER ! ' ! ' ! ' ! ' / ACCOUNTANT MEMBER MUMBAI ; ;' DATED 24 TH AUGUST, 2012. DEVDAS* ' 4 0 ,#)=% > %+) ' 4 0 ,#)=% > %+) ' 4 0 ,#)=% > %+) ' 4 0 ,#)=% > %+)/ COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPLICANT. 2. ,-./ / THE RESPONDENT. 3. ? () / THE CIT(A) - XVI, MUMBAI. 4. ? / CIT MA NO.44/MUM/2012 SHRI BABULAL M.BHANSALI. 3 5. %B< ,#)# , , / DR, ITAT, MUMBAI 6.