HERMES DEVELOPES, V. ITO 12(1)(4),

MA 460/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9493 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2007-2008
• Appeal Filed On: 11-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA 460 OF 2012 (4271 OF 2011) HERMES DEVELOPERS MUMB AI PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL 'H' BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A.NO.460/MUM/2012 (ARISING OUT OF ITA NO.4271/MUM/2011) (ASSESSMENT YEAR: 2007-08) HERMES DEVELOPERS, 8 DHIRAJ CHAMBERS, 9, HAZARIMAL SOMANI MARG, FORT, MUMBAI 400001 PAN: AAAFH 2179 K VS. INCOME TAX OFFICER 12(1)4 AAYAKAR BHAVAN MK ROAD MUMBAI 400020 (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI AMIT KHATIWALA DEPARTMENT BY: SHRI MOHIT JAIN, DR DATE OF HEARING: 19/10/2012 DATE OF PRONOUNCEMENT: 31/10/2012 O R D E R PER B. RAMAKOTAIAH, A.M. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 27-03-2012 PAS SED EX-PARTE IN ITA NO.4271/MUM/2011 ON THE GROUND THAT ASSESSEE IN ADVERTENTLY OMITTED TO MAKE NOTE OF THE HEARING SCHEDULED FOR 2 7.3.2012. FURTHER ASSESSEE SUBMITTED THAT IT IS INTENDED TO P URSUE THE AFORESAID APPEAL AND REQUESTED FOR RECALL OF THE AB OVE ORDER. SINCE THIS AVERMENT MADE BY THE ASSESSEE IS DULY SUPPORTE D BY AN AFFIDAVIT FILED WITH THE REGISTRY AFFIRMING RELEVAN T FACTS ON OATH, WE ARE SATISFIED THAT THE REASON ADVANCED BY THE ASSES SEE FOR ITS NON- APPEARANCE AT THE TIME OF HEARING FIXED ON 27.03.20 12 CONSTITUTED A SUFFICIENT CAUSE. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 27.03.2012 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS MA 460 OF 2012 (4271 OF 2011) HERMES DEVELOPERS MUMB AI PAGE 2 OF 2 DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON 07.0 1.2013 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY TH E REPRESENTATIVES OF BOTH THE SIDES. 2. IN THE RESULT MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST OCTOBER, 2012. SD/- SD/- (D.K.AGARWAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 31 ST OCTOBER, 2012. VNODAN/SPS COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, H BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI