JOIT KUMAR JAIN, V. ADDL CIT 15(2),

MA 447/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9431 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2006-2007
• Appeal Filed On: 06-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PARESH SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J , MUMBAI BEFORE SHIRI R. S. SYAL, AM AND SHRI AMIT SHUKLA, JM M.A. NOS. : 447 & 448/MUM/2012 (ARISING OUT OF I.T.A. NOS. 3348 & 3349/MUM/2011) ASSESSMENT YEAR : 2006-07 SHRI JOIT KUMAR JAIN ROOM NO.12, NEW MUNICIPAL BUILDING, R.S. NIMKAR MARG, MUMBAI-400 008. PAN NO: AABPJ 9794 M VS. THE ADDL. COMMISSIONER OF INCOME-TAX, CIRCLE 15(2), MUMBAI. (APPELLANT) (RESPONDENT) A SSESSEE BY : SHRI PARESH SHAH DEPARTMENT BY : SHRI OM PRAKASH DATE OF HEARING : 1 2.10 .2012 DATE OF PRONOUNCEMENT : 12.10.2012 ORDER PER AMIT SHUKLA, JM : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 16.04.2012 PASSED EX-PARTE IN ITA NOS. 3348 & 3349/MUM/2011 ON THE GROUND THAT THE TRIBUNA L IN ITS ORDER DID NOT REFER TO THE ADJOURNMENT REQUEST LETTER DATED 1 3.04.2012 FILED BY THE LD. COUNSEL ON BEHALF OF THE ASSESSEE. AFTER GOING THROUGH THE RECORD, WE FIND THE CONTENTION OF THE ASSESSEE TO BE CORRECT. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL R ULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 16.04.2012 (SUPRA) PASSED BY THE TRIBUN AL AND M.A. NOS. 447 & 448/MUM/2012 M/S. JOIT KUMAR JAIN 2 RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON 19.1 1.2012 AS ANNOUNCED IN THE OPEN COURT WHICH HAS BEEN TAKEN NOTE BY THE REP RESENTATIVES OF BOTH THE SIDES. 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. THE DECISION PRONOUNCED IN THE OPEN COURT IMMEDIAT ELY ON CONCLUSION OF THE HEARING ON 12 TH OCTOBER, 2012. SD/- SD/- ( R. S. SYAL ) ( AMIT SHUKLA ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DT: 12.10.2012 COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE C.I.T. 4. CIT (A) 5. THE DR, J- BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI ROSHANI