D.J. BUILDERS AND DEVELOPERS, V. JT CIT RG 15(3),

MA 529/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9512 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 14-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, D, MUMBAI BEFORE S/SHRI DINESH KUMAR AGARWAL, JM AND RAJENDRA , AM M.A. NO. 529/MUM/2012 ARISING OUT OF ITA NO. 1529/MUM/2010 (ASSESSMENT YEAR 2005-06) D.J. BUILDERS & DEVELOPERS, A/103, MRUDKISHOR CHS LTD., NEAR GOKUL SHOPPING CENTRE, BORIVALI, MUMBAI- 400 092. PAN: AAEFD5115D JT. COMMISSIONER OF INCOME- TAX, RANGE 15(3), MATGRU MANDIR, INCOME-TAX OFFICE, IST FLOOR, TARDEO ROAD, NANA CHOWK, MUMBAI- 400 007. APPLICANT V/S RESPONDENT DATE OF HEARING : 09- 11-2012 DATE OF PRONOUNCEMENT : 09-11-201 2 APPLICANT BY : SHRI R AJ KUMAR SINGH RESPONDENT BY : SHRI MANOJ KUMA R O R D E R PER DINESH KUMAR AGARWAL (JM) THIS MISC. APPLICATION FILED BY THE ASSESSEE FOR TH E A.Y. 2005-06 IS DIRECTED AGAINST THE ORDER PASSED BY THE TRIBUNAL I N ITA NO. 1529/MUM/2010 DTD. 27-1-2012. 2. THE APPLICANT IN THE MISC. APPLICATION DTD. 20-7 -2012 SUPPORTED BY AFFIDAVIT DTD. 20-7-2012 OF MR. RAJKUMAR SINGH, AUT HORIZED REPRESENTATIVE OF THE ASSESSEE STATED IN HIS AFFIDAVIT AS UNDER:- 4. ON THE HEARING DATE FIXED ON 23-01-2012 IN THE ABOVE APPEAL, IN THE PEAK MORNING HOURS DUE TO SUDDEN SIGNAL JUMPING BY A LOCAL TRAIN AT BANDRA STATION, ALL THE LOCAL TRAINS GOT DISTURBED & WERE RUNNING LATE BY ALMOST 30 MINUTES AND WERE OVERCROWDED MAKING IT IMPOSSIBLE T O BOARD THEREIN AT ANY IN BETWEEN STATION. AS I RESIDE AT KANDIVALI AND NOT BEING ABLE TO BOARD IN ANY LOCAL TRAIN FOR ALMOST HALF AN HOUR FROM 9.30 A.M. TO 10.00 A.M., IN ALTERNATE I HIRED A TAXI TO REACH THE HONBLE TRIBUNAL LOCATED AT CHURCHGATE TO ATTEND THE HEARING BUT AS USUAL BY ROAD ALSO IT TOOK ALMOST MO RE THAN TWO & HALF HOURS TO REACH AT CHURCHGATE FROM KANDIVALI. BY THE TIME I REACHED HONBLE TRIBUNAL AT CHURCHGATE, THE HONBLE BENCH HAS ALREADY RISEN FOR THE DAY. MA 529/MUM/2012 2 IT WAS, THEREFORE, SUBMITTED THAT THE EX-PARTE ORDE R PASSED BY THE TRIBUNAL BE RECALLED. 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 OF THE ASSESSEE OR HIS AUTHORIZE D REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EX-PARTE ORDER DTD. 27-1-2012 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WIT HOUT WAITING FOR ANY NOTICE ON 7-1-2013 AS ANNOUNCED IN THE OPEN COURT. ACCORDI NGLY THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9-11-2012. SD/- SD/- (RAJENDRA) (DINESH KUMAR AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED : 9-11-2012 RK.: MA 529/MUM/2012 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT , CONCERNED, MUMBAI 4. CIT(A) CONCERNED, MUMBAI 5. DR D BENCH 6. GUARD FILE. BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI