PRAVIN V. VORA, V. ASST CIT CIR 2,

MA 53/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1879 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 07-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH C , MUMBAI BEFORE SHRI R.C. SHARMA , ACCOUNTANT MEMBER AND SHRI SANJAY GARG , JUDICIAL MEMBER M.A. NO.53/M/2014 (ARISING OUT OF ITA NO. 514/M/2012) ASSESSMENT YEAR: 2008 - 09 SHRI PRAVIN V. VORA 101, SUDA MA KUTIR, STATION ROAD, BHAYANDER (W), DIST. THANE PAN: AAIPV8198G VS. ACIT, CIRCLE - 2 THANE (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SANJAY PARIKH REVENUE BY : SHRI B. PANDA DATE OF HE ARING : 09.05 .201 4 DATE OF PRONOUNCEMENT : 09.05.2014 O R D E R PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN MOVED BY THE ASSESSEE FOR RESTORATION OF HIS APPEAL BEARING ITA NO. 514/M/2012 WHICH WAS DISMISSED VIDE ORDER DATED 25.07.13 FOR WANT OF PROSECUTION. IT HAS BEEN PLEADED THAT THE ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING. THE ASSESSEE WAS OF THE VIEW THAT HE WOULD BE SERVED A FRESH NOTICE OF HEARING. HOWEVER, AFTER ADJOURNMENT, THE NEXT DATE OF HEARI NG WAS PUT ON THE NOTICE BOARD AND HENCE THE ASSESSEE WAS NOT AWARE OF THE DATE OF HEARING. THE ABSENCE OF THE ASSESSEE ON THE DATE OF HEARING WAS NOT INTENTIONAL. M.A. NO.53/M/2014 (ARISING OUT OF ITA NO.514/M/2012) SHRI PRAVIN V. VORA 2 2. IN VIEW OF THE ABOVE SUBMISSIONS OF THE ASSESSEE, THE IMPUGNED ORDER IS SET ASIDE AND THE CASE IS DIRECTED TO BE REHEARD ON MERITS ON 16.07.14. PART IES ARE INFORMED IN THE OPEN COURT. 3. IN THE RESULT, THE APPLICATION OF THE ASSESSEE IS HEREBY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 09.05. 201 4 . SD/ - SD/ - ( R.C. SHARMA ) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED : 09.05. 201 4 . * KISHORE COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CON CERNED, MUMBAI THE CIT ( A) CONCERNED, MUMBAI THE DR C BENCH //TRUE COPY// [ BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.