AISTABAI RIKHAB CHAND KOTHARI, V. ITO WD 14(1)(3),

MA 496/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7866 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 04-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K B MENON
• Assessee Lawyers: VIJAY KOTHARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH C,MUMBAI BEFORE SHRI N.V. VASUDEVAN (JM) & SHRI REJENDRA SIN GH (AM) M.A. NO. 496/MUM/2011 (ARISING OUT OF I.T.A.NO.4649/MUM/2008) (A.Y. 2003-04) SMT. PISTABAI RIKHABCHAND KOTHARI, 15/16, LATA KUNJ, ZAVBA WADI, THAKURDWAR ROAD, MUMBAI-400 002. PAN: AAAPK 4249 E INCOME-TAX OFFICER-14(1)-3, R.NO.502, EARNEST HOUSE, NARIMAN POINT, MUMBAI-400 021. APPLICANT RESPONDENT APPLICANT BY SHRI VIJAY KOTHARI. RESPONDENT BY SHRI P .K.B. MENON. DATE OF HEARING 03 - 0 2 - 201 2 DATE OF PRONOUNCEMENT 03 - 0 2 - 201 2 O R D E R PER N.V. VASUDEVAN JM : THIS IS AN APPLICATION BY THE ASSESSEE SEEKING RECA LLING OF THE ORDER DATED 03-08-2009 WHEREBY THE APPEAL OF THE ASSESSEE WAS D ISMISSED FOR NON- PROSECUTION. 2. IT HAS BEEN STATED IN THE MISC. APPLICATION THAT THE NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE BUT, DUE TO INADVERTENCE AND ILL-HEALTH, THE NOTICE COULD NOT BE DELIVERED TO THE CONSULTANT BEFORE THE DATE OF HEARING. IT WAS, THEREFORE, SUBMITTED THAT NONE REPRESENTED ON BEHAL F OF THE ASSESSEE ON 23-07- 2009 WHEN THE APPEAL WAS CALLED FOR HEARING. MA NO.496/MUM/2011 SMT.PISTABAI R. KOTHARI 2 3. WE HAVE CONSIDERED THE SUBMISSIONS MADE ON BEHAL F OF THE ASSESSEE AND ARE SATISFIED THAT NON-APPEARANCE OF THE ASSESSEE O N 23-07-2009 WAS DUE TO SUFFICIENT CAUSE. WE, THEREFORE, RECALL THE ORDER O F THE TRIBUNAL DATED 03-08- 2009. THE APPEAL IS DIRECTED TO BE FIXED FOR HEARIN G ON 15-05-2012. THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND IT WAS ALSO INFORMED THAT NO SEPARATE NOTICE OF HEARING WILL BE SENT TO THE ASSE SSEE. 4. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 03 RD DAY OF FEBRUARY, 2012. SD/- SD/- (RAJENDRA SINGH) (N.V. VASUDEVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI: 03 RD FEBRUARY , 2012. NG: COPY TO : 1. ASSESSEE. 2. DEPARTMENT. 3 CIT(A)-XIV,MUMBAI. 4 CIT-14,MUMBAI. 5.DR,C BENCH,MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER, ASST. REGISTRAR, ITAT, MUMBAI. MA NO.496/MUM/2011 SMT.PISTABAI R. KOTHARI 3 DETAILS DATE INITIALS DESIGNA TION 1. DRAFT DICTATED ON 03-02-2012 SR.PS/ 2. DRAFT PLACED BEFORE AUTHOR 03-02-2012 SR.PS/ 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/ AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON SR.PS/ 7. FILE SENT TO THE BENCH CLERK SR.PS/ 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO THE AR 10. DATE OF DISPATCH OF ORDER