OLYMPIA CAPITALS LTD, V. ASST CIT CIR 3(4),

MA 601/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0353 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 1995-1996
• Appeal Filed On: 21-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: HITAI PANCHAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH J, MUMBAI BEFORE SHRI VIJAY PAL RAO,JUDICIAL MEMBER & SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER MA NO.601/MUM/2012 (ARISING OUT OF ITA NO.2083/MUM/1999) ASSESSMENT YEAR- 1995-96 M/S. OLYMPIA CAP ITALS LTD., 52, 11, DEWAN CENTRE, S.V.ROAD, JOGESHWARI (W), MUMBAI - 400 012. PAN: AAACO 0645E (APPLICANT) VS. THE ASSTT. CIT , CIR.3(4), AAYKAR BHAVAN, 5 TH FLOOR, MK ROAD, MUMBAI - 400 020. (RESPONDENT) APPLICANT BY : MS. HITAI PANCHAL. RESPONDENT BY : NONE. DATE OF HEARING : 26/04/20 13 DATE OF PRONOUNCEMENT : 26/04/2013 ORDER PER N.K. BILLAIYA,AM VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE THE ASSESSEE HAS SOUGHT RECALLING OF THE EX-PARTE ORDER DATED 29/08/2012 PA SSED IN ITA NO. ITA NO.2083/MUM/2010, A.Y. 1995-96. 2. THE ASSESSEE SUBMITTED VIDE THE MISCELLANEOUS A PPLICATION THAT ON THE FIXED DATE OF THE APPEAL I.E. ON 29/8/2012 THE AU THORIZED REPRESENTATIVE OF THE ASSESSEE COULD NOT ATTEND THE HEARING BECAUSE ON TH E SAME DAY LD. AUTHORIZED REPRESENTATIVE HAS TO ATTEND ANOTHER CASE IN A BE NCH. WHEN THE MATTER OF THE APPLICANT WAS CALLED FOR HEARING, THE LD. AUTHOR IZED REPRESENTATIVE WAS IN A BENCH. IN THIS MANNER IT HAS BEEN PLEADED BY LD. A.R THAT ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR NON-APPEARANCE ON THE FIXED DATE OF HEARING. MA NO.601/MUM/2012 , 2 THE CONTENTS OF THE APPLICATION HAVE BEEN SUPPORTED BY AN AFFIDAVIT DATED 18 TH FEB.2013 FILED BY THE ASSESSEE. 3. IN THIS VIEW OF THE SITUATION, AFTER HEARING LD. A.R, WE ARE SATISFIED THAT NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARI NG IS SUPPORTED BY SUFFICIENT CAUSE, THEREFORE, AS PER RULE-24 OF APPELLATE TRIBU NAL RULES, 1963, WE SET ASIDE THE AFOREMENTIONED EX-PARTE ORDER DATED 29/08/2012 AND RESTORE THE APPEAL FILED BY THE ASSESSEE WHICH WILL NOW BE FIXED FOR HEARING ON 10/06/2013. THE DATE WAS NOTED BY THE LD. A.R APPEARING ON BEHALF OF THE ASSESSEE WAIVING HIS RIGHT TO RECEIVE NOTICE OF HEARING IN THIS REGARD. WE DIREC T ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 26 TH DAY OF APRIL, 2013. SD/- SD/- ( VIJAY PAL RAO ) (N.K.BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED. 26 TH APRIL 2013 RJ COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CITY CONCERNED 4. THE CIT(A)- CONCERNED 5. THE D.RC BENCH. (TRUE COPY) BY ORDER ASST. REGISTRAR, I TAT, MUMBAI BENCHES MUMBAI.