STRATEGIC GROUP TRUST, V. ADDL CIT 12(1),

MA 45/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8822 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2006-2007
• Appeal Filed On: 30-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C G K NAIR

Judgement Text

MA NO.45 OF 2012 STRATEGIC GROUP TRUST MUMBAI-J BEN CH PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL 'J' BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A.NO.45/MUM/2012 (ARISING OUT OF ITA NO.3343/MUM/2012) (ASSESSMENT YEAR: 2006-07) STRATEGIC GROUP TRUST, STRATEGIC HOUSE, 44 MINT ROAD, FORT MUMBAI 400001 PAN NO.AADTS 6484 K (APPELLANT) VS. ADDL. CIT 12(1) MUMBAI (RESPONDENT) ASSESSEE BY: SHRI VIMAL PUNMIYA, DEPARTMENT BY: SHRI C.G.K. NAIR, DR DATE OF HEARING: 22/06/2012 DATE OF PRONOUNCEMENT: 22/06/2012 O R D E R PER B. RAMAKOTAIAH, A.M. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 28-11-2011 PAS SED EX-PARTE IN ITA NO.3343/MUM/2010 ON THE GROUND THAT THE NOTICE FIXING THE HEARING ON 28.11.2011 WAS NOT RECEIVED BY THE ASSES SEE COMPANY. ACCORDING TO THE ASSESSEE, THE SAID NOTICE SENT WAS NEVER RECEIVED BY IT, WHICH RESULTED IN NON-APPEARANCE AT THE TIME OF HEARING FIXED ON 28.11.2011. SINCE THIS AVERMENT MADE BY THE ASS ESSEE IS DULY SUPPORTED BY A LETTER FILED WITH THE REGISTRY AFFIR MING RELEVANT FACT ON OATH, WE ARE SATISFIED THAT THE REASON ADVANCED BY THE ASSESSEE FOR HIS NON-APPEARANCE AT THE TIME OF HEARING FIXED ON 28.11.2011 CONSTITUTED A SUFFICIENT CAUSE. ACCORDINGLY, KEEPI NG IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 196 3, WE RECALL THE EX-PARTE ORDER DATED 28.11.2011 (SUPRA) PASSED BY THE TRIBUN AL AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE MA NO.45 OF 2012 STRATEGIC GROUP TRUST MUMBAI-J BEN CH PAGE 2 OF 2 REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR A F RESH HEARING ON 06.08.2012 AS ANNOUNCED IN THE OPEN COURT AND TAKEN A NOTE OF BY THE REPRESENTATIVES OF BOTH THE SIDES. 2. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED AS PRONOUNCED IN THE OPEN COURT IMMEDIATELY ON CONCLUS ION OF THE HEARING ON 22.06.2012. SD/- SD/- (D.K. AGARWAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 22 ND JUNE, 2012. VNODAN/SPS COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, J BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI