GOPAL KRISHNA REVANKAR, V. ADDL CIT RG 19(2),

MA 441/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1153 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 29-11-2013
• Assessment Year: 1998-1999
• Appeal Filed On: 04-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M L PERUMAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G, MUMBAI BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER M.A. NOS. 439/MUM/2012 TO 445/MUM/2012 ( ARISING OUT OF ITA NOS. 3356,3357,3358,3359,3360 & 3732/MU M/2004 AND 2221/MUM/2007) ASSESSMENT YEARS : 1996-97, 1997-98, 1998-99, 1999-00, 2000-01 & 2001-02 SHRI GOPAL KRISHNA S. REVANKAR MITESH M. MEHTA 432, LAMINGTON ROAD, 2 ND FLOOR, ABOVE DENA BANK OPERA HOUSE MUMBAI- 400 004 PAN :AAAPR 4742 O VS. ASSTT. COMM. OF INCOME TAX, CIRCLE 19(2), MUMBAI- 400 012 (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MITESH MEHTA RESPONDENT BY : SHRI M. L. PERUMAL DATE OF HEARING : 29.11.2013 DATE OF PRONOUNCEMENT : 29.11.2013 O R D E R PER DR. S.T.M. PAVALAN, JM: BY THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 06.03.2009 PASSED EX-PA RTE IN ITA NOS. 3356,3357,3358,3359,3360 & 3732/MUM/2004 AND 2221/M UM/2007, ON THE GROUND THAT THERE WAS A COMMUNICATION GAP BETWEEN THE REGU LAR CA AND THE ASSESSEE AS REGARDS THE REPRESENTATION AND SINCE THE MATTER COU LD NOT BE MADE OUT AND REPRESENTED WHEN THE HEARING WAS FIXED ON 23.02.200 9. THE ASSESSEE HAS FURTHER M.A. NOS. 439/MUM/2012 TO 445/MUM/2012 (ARISING OUT OF ITA NOS. 3356,3357,3358,3359,3360 & 3732/MUM/2004 AND 2221/MUM/2007) SHRI GOPAL KRISHNA S. REVANKAR ASSESSMENT YEARS : 1996-97, 1997-98, 1998-99, 1999- 00, 2000-01 & 2001-02 2 SUBMITTED THAT THE NON ATTENDANCE WAS NEITHER DELIB ERATE NOR WITH ANY MALICIOUS INTENTIONS. SINCE, THIS AVERMENT MADE BY THE ASSESS EE IS DULY SUPPORTED BY THE AFFIDAVIT, WE ARE SATISFIED WITH THE REASONS ADVANC ED BY THE ASSESSEE FOR HIS NON- APPEARANCE AT THE TIME OF HEARING FIXED ON 23.02.20 09. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 06.03.2009 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPEALS OF THE ASSESSEE TO ITS RESPECTIVE ORIGINAL NUMBERS. THE RE GISTRY IS DIRECTED TO FIX THE SAID APPEALS FOR HEARING ON 20.01.2014 AS ANNOUNCED IN T HE OPEN COURT WHICH HAS BEEN TAKEN NOTE BY THE REPRESENTATIVES OF BOTH THE SIDES . THE LD.AR HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 2. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29 TH DAY OF NOVEMBER, 2013. SD/- SD/- (P.M. JAGTAP) (DR. S.T.M. PAVALA N) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 29.11.2013. *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR G BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.