RAKESH KUMAR AGARWAL, V. ASST CIT,

MA 549/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8825 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 23-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S SUNDER SINGH
• Assessee Lawyers: MRS CHAMPA L PUROHIT
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI . . , . . , . . BEFORE SHRI P.M.JAGTAP, AM & SHRI AMIT SHUKLA, JM ./ M.A. NO.549/MUM/2011 . (ARISING OUT OF ITANO.42 98/M/2010) ( / ASSESSMENT YEAR: 2006-2007 ) SHRI RAKESH KUMAR AGARWAL, 139-G, S.V.ROAD, JOGESHWARI (W), MUMBAI 400 102. VS. THE ACIT, MUMBAI ./ ./PAN NO. AAAPA 6074 C ( /APPELLANT ) : ( / RESPONDENT ) - / APPELLANT/ASSESSEE BY : MRS. CHAMPA L. PUROHIT - / RESPONDENT-REVENUE BY : MR. D.S.SUNDER SINGH / DATE OF HEARING : 22 ND JUNE 2012 / DATE OF PRONOUNCEMENT : 22 ND JUNE, 2012 / O R D E R PER AMIT SHUKLA (J.M.) : THIS APPLICATION HAS BEEN FILED FOR RECALLING OF THE EX-PARTE ORDER DATED 25-8-2011, PASSED IN ITA NO.4 298/M/2010. THE HEARING OF THE CASE WAS FIXED ON 25-8-2011, HOWEVER, AT THE TIME OF HEARING, NEITHER ANYBODY APPEARED ON BEHALF OF THE A SSESSEE NOR ANY APPLICATION FOR ADJOURNMENT OF THE CASE WAS FILED. IN VIEW OF THIS, THE APPEAL WAS DISMISSED AS UNADMITTED WITH THE OPPORTUNITY TO APPROACH THIS TRIBUNAL FOR RECALLING OF THE ORDER, IF A SSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARING ON THE DATE OF HEARING. M.A.NO : 549/11 2 2 . IN THIS APPLICATION, THE ASSE SSEE HAS SUBMITTED THAT THE APPEAL WAS FIXED FOR 4-7-2011, WHICH WAS ADJOURNED TO 25-8-2011, HOWEVER, THE DATE OF HEARING I.E. 25-8-2011 COULD NOT BE RECEIVED BY THE ASSESSEE. IN SUPPORT OF THIS, AN AFFIDAVIT OF T HE ASSESSEE-SHRI RAKESH AGRAWAL, HAS BEEN FILED, WH ICH IS ON RECORD. 3. LOOKING TO THE FACTS MENTIONED IN THE APPLICATION, WE FIND THAT THE ASSESSEE WAS PREVENTED BY A REASONABLE CAUSE FROM APPEARING ON THE DATE OF HEARING I.E. ON 25-8- 2011. HENCE, THIS APPLICATION IS ALLOWED AND THE ORDER DATED 25-8-2011, PASSED IN ITA NO.4298/M/2010 IS RECALLED BACK TO ITS ORIGINAL FILE AND THE SAME IS DIRECTED TO BE FIXED FOR HEARING ON 27-8-2012 . SINCE, THE PARTIES HAVE BEEN INFORMED IN THE OPEN COURT FOR THE AFORESAID DATE OF HEARING, THEREFORE, NO FORMAL NOTICE WILL BE ISSUED TO THE PARTIES FOR THE HEARING OF THIS APPEAL ON 27-8-2011. 4 . IN THE RESULT THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND JUNE, 2012 . 22 ND JUNE, 2012 SD/- SD/- ( . . ) ( ) ( P.M.JAGTAP) ( AMIT SHUKLA) /ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI; DATED 22/ JUNE /2012 . . / PKM. . ./PS M.A.NO : 549/11 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A)- 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI