JIVANLAL AND SONS, V. ASST CIT 13(2),

MA 527/MUM/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9882 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2006-2007
• Appeal Filed On: 13-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH MEENA
• Assessee Lawyers: J V CHHABRIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH I MUMBAI BEFORE SHRI D. MANMOHAN (VICE PRESIDENT) AND SHRI N.K. BILLAIYA (ACCOUNTANT MEMBER ) M.A. NO. 527/MUM/2012 (ARISING OUT OF ITA NO. 5219/MUM/2010) ASSESSMENT YEAR-2006-07 M/S. JIVANLAL & SONS, 129/131, KAZI SAYED STREET, MUMBAI-400 003 PAN-AAAFJ 5154A VS. THE ACIT-13(2), AAYAKAR BHAVAN, MUMBAI-400 020 (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI J.V. CHHABRIA RESPONDENT BY: SHRI OM PRAKASH MEENA DATE OF HEARING : 11.01.2013 DATE OF PRONOUNCEMENT: 11.01.2013 O R D E R PER N.K. BILLAIYA (AM): THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON FOR RESTORING THE APPEAL DISMISSED BY THE TRIBUNAL THROUGH ITS ORDER DT. 3 RD JULY,2012 FOR NON- APPEARANCE BY THE ASSESSEE. THE ASSESSEES VIDE ITS AFFIDAVIT DT. 7.1.2013 SUBMITS THAT THE ASSESSEE COULD NOT ATTEND THE HEAR ING BECAUSE THE FULL FILE CONTAINING COPIES OF THE APPEAL FILED BEFORE THE TR IBUNAL WAS MISPLACED EITHER IN THE OFFICE OF THE TAX CONSULTANT OR IN ASSESSEE S OWN OFFICE. HE FURTHER SUBMITS THAT THIS RESULTED IN THE NON-APPEARANCE ON THE DATE OF HEARING/COULD NOT FILE THE APPLICATION FOR CONDONATION OF DELAY. THEREFORE, THE ASSESSEE PRAYED THAT THE EX-PARTE ORDER PASSED BY THE TRIBUN AL BE RECALLED. M.A.NO. 527/M/2012 2 3. AT THE TIME OF HEARING, THE LD. D.R. DID NOT OBJ ECT 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 ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING AND ACCORDINGLY THE EX-PARTE ORDER DTD. 03.07.2012 PASS ED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 29.01.2013 AS ANNOUNCED IN THE OPEN COURT. ACCORDINGLY, THE MI SC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 5. HERE WE WOULD LIKE TO MAKE IT CLEAR THAT WE ARE RECALLING ONLY THE EX- PARTE ORDER. SO FAR AS THE MATTER RELATES TO THE C ONDONATION OF DELAY, IT SHALL BE DECIDED BY THE TRIBUNAL AT THE TIME OF HEARING O F THE APPEAL. 6. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON 11.1.2013 SD/- SD/- (D.MANMOHAN) (N.K. BILLAIYA ) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI, DATED 11.1.2013 RJ M.A.NO. 527/M/2012 3 COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR I BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI