D.B. VASANI, V. ITO 12(3),

MA 48/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8765 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 31-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOLI SRINIVASA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A, MUMBAI BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER & SHRI AMIT SHUKLA, JUDICIAL MEMBER M.A. NO. 48/M/2012 (ARISING OUT OF I.T.A. NO. 5119/M/2005) ASSESSMENT YEAR 2002-2003 SHRI D.B. VASWANI , 121, MAKER CHAMBER-VI, NARIMAN POINT, MUMBAI 400 021. PAN: AAEPV 1833E VS. ITO - 12(3), 1 ST FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400 20. (APPELLANT) (RESPONDENT) APPELLANT BY : MR. VIMAL PUNMIYA RESPONDENT BY : MR. GOLI SRINIVASARAO DATE OF HEARING: 20.7.2012 DATE OF ORDER : 20.7.2012 O R D E R PER AMIT SHUKLA, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 30 TH DECEMBER, 2008 PASSED EX-PARTE IN ITA NO.5119/M/2005 ON THE GROUND THAT ITS REPRESENTATIVE COULD NOT APPEAR BEFORE THE TRIBUNAL AT THE TIME OF HEARING FIXED ON 30.12.2008 FOR THE REASON THE CHAR TERED ACCOUNTANT WHO IS REPRESENTING THE ASSESSEE WAS NOT WELL. HE HAS ALS O MOVED AN ADJOURNMENT LETTER ONE DAY BEFORE. SINCE THIS AVERMENT MADE BY THE ASSESS EE IS DULY SUPPORTED BY AN AFFIDAVIT, WE ARE SATISFIED WITH THE REASONS ADVANC ED BY THE ASSESSEE FOR ITS NON- APPEARANCE AT THE TIME OF HEARING FIXED ON 30.12.20 08 CONSTITUTES A SUFFICIENT CAUSE. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, 2 M.A. NO. 48/M/2012 WE RECALL THE EX-PARTE ORDER DATED 30.12.2008 (SUPRA) PASSED BY THE TRIBUN AL AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON 22.10.2012 AS ANNOUN CED IN THE OPEN COURT AND TAKEN NOTE BY THE REPRESENTATIVES 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 20.7.2012. SD/- SD/- (B. RAMAKOTAIAH) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBE R DATE : 20.7.2012 AT :MUMBAI OKK COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT 3. THE CIT (A), CONCERNED. 4. THE CIT CONCERNED. 5. THE DR A, BENCH, ITAT, MUMBAI. 6. GUARD FILE. // TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI