MUKESH A MOTASHA, V. DCIT 9(3),

MA 567/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9107 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 07-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MAYUR A SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER MA NO. 567/MUM/2011 (ARISING OUT OF ITA NO. 6246/MUM/2008) (ASSESSMENT YEAR: 2005-06) SHRI MUKESH A MOTASHA D C I T - 9(3) TRIBHUVAN 6, DAKSHINA AAYAKAR BHAVAN, M.K. ROAD MURTY CO. OP. HSG. SOCIETY VS. MUMBAI 400020 10TH ROAD, JVPD SCHEME VILE PARLE (W), MUMBAI 400049 PAN - AACPM 3116 H APPLICANT RESPONDENT APPLICANT BY: SHRI MAYUR A. SHAH RESPONDENT BY: MS. NEERAJA PRADHAN DATE OF HEARING: 24.08.2012 DATE OF PRONOUNCEMENT: 24.08.2012 O R D E R PER D. MANMOHAN, V.P. THIS APPLICATION IS FILED BY THE ASSESSEE SEEKING R ECALL OF THE ORDER DATED 14 TH OCTOBER, 2011 PASSED BY THE ITAT B BENCH, MUMBAI . 2. THE LEARNED COUNSEL FOR THE ASSESSEE FURNISHED AN E XPLANATION ALONG WITH AN AFFIDAVIT IN SUPPORT OF THE CONTENTIONS THA T THERE IS A BONAFIDE REASON FOR NON-APPEARANCE ON THE DATE FIXED FOR HEA RING AND HENCE THE EXPARTE ORDER DESERVES TO BE RECALLED UNDER RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963. 3. WE HAVE ALSO HEARD THE LEARNED D.R. IN THIS REGARD. 4. HAVING REGARD TO THE PECULIAR CIRCUMSTANCES OF THE CASE, WE ARE SATISFIED THAT THE NON-APPEARANCE ON THE DATE FIXED FOR HEARING, WHICH RESULTED IN DISPOSAL OF THE APPEAL EXPARTE QUA ASSE SSEE, IS SUPPORTED BY SUFFICIENT CAUSE AND HENCE IN THE INTEREST OF SUBST ANTIAL JUSTICE WE HEREBY RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY T O POST THE APPEAL FOR FINAL MA NO. 567/MUM/2011 SHRI MUKESH A MOTASHA 2 HEARING ON 17.09.2012. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT ISSUANCE OF NOTICE TO THE PARTIES IS DISPENSE D WITH. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH AUGUST 2012. SD/- SD/- (B. RAMAKOTAIAH) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED: 24 TH AUGUST 2012 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) CENTRAL - I, MUMBAI 4. THE CIT CENTRAL - I, MUMBAI CITY 5. THE DR, B BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.