WESTERN EXPRESSION INDUSTRIES (1975), V. ADDL CIT RG 3,

MA 451/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9427 (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: G
• Assessment Year: 2005-2006
• Appeal Filed On: 06-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V KRISHNAMOORTHY
• Assessee Lawyers: SANJIV M SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, G, MUMBAI BEFORE S/SHRI DINESH KUMAR AGARWAL, JM AND N.K. BIL LAIYA, AM M.A. NO. 451/MUM/2012 ARISING OUT OF ITA NO. 6579/MUM/2010 (ASSESSMENT YEAR 2005-06) WESTERN EXTRUSION INDUSTRIES , (1975), 136/137, POKHRAN NO. 2, MAJIWADA, THANE. PAN: AAAFW 3018 N THE ADDL. COMMISSIONER OF INCOME-TAX, RANGE -3, GROUND FLOOR, VARDAAN, M.I.D.C., WAGLE INDUSTRIAL ESTATE, THANE. APPLICANT V/S RESPONDENT DATE OF HEARING : 12- 10-2012 DATE OF PRONOUNCEMENT : 12-10-201 2 APPLICANT BY : SHRI SANJI V M. SHAH RESPONDENT BY : SHRI V . KRISHNAMOORTHY O R D E R PER DINESH KUMAR AGARWAL (JM) THIS MISC. APPLICATION FILED BY THE ASSESSEE FOR TH E A.Y. 2005-06 IS DIRECTED AGAINST THE ORDER PASSED BY THE TRIBUNAL I N ITA NO. 6579/MUM/2010 DTD. 17-05-2012. 2. THE APPLICANT IN THE MISC. APPLICATION DTD. 6-6- 2012 SUPPORTED BY AFFIDAVIT DTD. 5-6-2012 OF SHRI RAJESH M. DOSHI, PA RTNER OF M/S M.C. DOSHI & CO., C.A. STATED IN PARA 5 OF THE AFFIDAVIT AS UNDE R:- 5. ON 17-05-2012, MY FATHERS HEALTH TOOK A SERIOU S AND IRREVERSIBLE TURN WHICH RESULTED IN HIS DEATH ON 20-05-2012. AND THUS DUE TO THE AFORESAID UNFORESEEN CIRCUMSTANCES WHICH WERE TOTAL LY BEYOND THE CONTROL OF WESTERN EXTRUSION INDUSTRIES (1975) THE HEARING ON 17-5-2012 COULD NOT BE ATTENDED. IT WAS, THEREFORE, SUBMITTED THAT THE EX-PARTE ORDE R PASSED BY THE TRIBUNAL BE RECALLED. MA 451/MUM/2012 2 3. AT THE TIME OF HEARING, THE LD. D.R. DID NOT SER IOUSLY OBJECT TO THE RECALLING OF THE ORDER. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HA VING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING T HE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZE D REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EX-PARTE ORDERS DTD. 17-5-2012 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WIT HOUT WAITING FOR ANY NOTICE ON 07-01-2013 AS ANNOUNCED IN THE OPEN COURT. ACCORDINGLY THE M ISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 5. IN THE RESULT, THE MISC. APPLICATIONS FILED BY T HE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12-10-2012. SD/- SD/ - ( N.K. BILLAIYA ) (DINESH KUMAR AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 12-10-2012. RK.: COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT , CONCERNED, MUMBAI 4. CIT(A) CONCERNED, MUMBAI 5. DR D BENCH 6. GUARD FILE. BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI