SHIRLEY N. RAJWANI, V. ITO WD 22(2)(2),

MA 472/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8816 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-06-2012
• Appeal Filed By: Assessee
• Bench Allotted: H
• Next Hearing Date: 25-05-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 15-09-2011
• Court: TRIBUNAL
• Department Lawyers: BABAN D PATIL
• Assessee Lawyers: HARI S RAHEJA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI H BENCH BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI VIVEK VARMA, JUDICIAL MEMBER M.A.NO.472/M/2011 (ARISING ITA NO.6381/M/2009) ASSESSMENT YEAR 2004-05 MRS. SHIRLEY N. RAJWANI, 73, JAIHIND MARKET, DR.C.G. ROAD, CHEMBUR COLONY, MUMBAI 400 074. PAN:AAIPR 2579P APPELLANT VS. INCOME TAX OFFICER-22(2)(2), VASHI, NAVI MUMBAI. RESPONDE NT APPELLANT BY: SHRI HARI S. RAHEJA, AR RESPONDENT BY: SHRI BABAN D. PATIL, DR DATE OF HEARING: 29.6.2012 DATE OF ORDER:29.6.2012 ORDER PER P.M. JAGTAP, A.M: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 15.7.2011 PASSED EX-PARTE ON THE GROUND THAT THE NOTICE FIXING THE HEARING ON 7.7.2011 STATED TO BE SENT BY RPAD WAS NEVER RECEIV ED BY THE ASSESSEE. ACCORDING TO THE ASSESSEE, THIS NON-RECEIPT OF NOTICE OF HEARING RES ULTED IN HER NON APPEARANCE ON THE DATE OF HEARING FIXED ON 7.7.2011. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. KEEPING IN VIEW THE SUBMISSION S MADE BY THE ASSESSEE IN ITS MISCELLANEOUS APPLICATION AS WELL AS THE AFFIDAVIT FILED IN SUPPORT AFFIRMING THE RELEVANT FACTS ON OATH, WE ARE SATISFIED THAT NON APPEARANCE OF TH E ASSESSEE ON THE DATE OF HEARING FIXED ON 7.7.2011 WAS DUE TO SUFFICIENT CAUSE. ACCORDING LY, KEEPING IN VIEW THE PROVISO TO RULE 2 24 OF THE APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 15.7.2011 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPE AL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO POST THE SAID APPEAL FOR HEARING ON 27.8.2012 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY TH E REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. THE DECISION PRONOUNCED IN THE OPEN COURT IMMEDIAT ELY AFTER CONCLUSION OF HEARING ON 29.6.2012. SD/- SD/- (VIVEK VARMA) (P.M. J AGTAP) JUDICIAL MEMBER ACCOUNTANT M EMBER DATE :29.6.2012 AT :MUMBAI OKK COPY TO : 1. MRS. SHIRLEY N. RAJWANI, MUMBAI 2. ITO 22(2)(2), VASHI, MUMBAI. 3. THE CIT(A) CONCERNED. 4. THE CIT, MUMBAI CONCERNED 5. THE DR H BENCH, ITAT, MUMBAI 6. GUARD FILE // TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI.