ASSOCIATED EARTH MOVES, V. ITO CIR 22(1)(1),

MA 612/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8760 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 1995-1996
• Appeal Filed On: 30-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V V SHASTRI
• Assessee Lawyers: M SUBRAMANIAN

Judgement Text

MA NOS.610 TO 612 OF 2011 ASSOCIATED EARTH MOVERS M UMBAI G BENCH PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL 'G' BENCH, MUMBAI BEFORE SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER MA NOS. 612, 610 & 611/MUM/2011 (ARISING OUT OF ITA NOS.1444, 1445 & 1446/MUM/2010) (ASSESSMENT YEARS: 1995-96 TO 1996-97) M/S ASSOCIATED EARTH MOVERS, C-7 GROUND FLOOR, SATYAM SHOPPING GHATKOPAR (EAST) MUMBAI 400 077 PAN NO.AAAFA 2809 D (APPELLANT) VS. INCOME TAX OFFICER CIRCLE 22(1)(1),4 TH FLOOR, VASHI RLY. STATION COMPLEX, NAVI MUMBAI-400073 (RESPONDENT) ASSESSEE BY: SHRI M. SUBRAMANIAN, DEPARTMENT BY: SHRI V.V. SHASTRI, DR DATE OF HEARING: 20/07/2012 DATE OF PRONOUNCEMENT: 20/07/2012 O R D E R PER B. RAMAKOTAIAH, A.M. BY THESE MISCELLANEOUS APPLICATIONS, ASSESSEE IS SE EKING RECALL OF THE ORDER OF THE TRIBUNAL (ITA NOS.1444 T O 1446/MUM/2010) DATED 22 ND NOVEMBER, 2010 ON THE GROUND THAT ITS REPRESENTATIVE COULD NOT REACH THE TRIBUNAL IN TIME TO REPRESENT THE CASE AND WHEN ITS REPRESENTATIVE (SHRI ASHWIN D HAME) REACHED THE TRIBUNAL, BY THAT TIME THE APPEALS WERE HEARD A ND DISMISSED EX PARTE. SINCE THIS AVERMENT MADE BY ASSESSEE IS DULY SUPPORTED BY AN AFFIDAVIT FILED AFFIRMING THE RELEVANT FACTS, WE ARE SATISFIED WITH THE REASONS ADVANCED BY THE ASSESSEE COMPANY FOR IT S NON- APPEARANCE AT THE TIME OF HEARING FIXED. ACCORDINGL Y KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 22 ND NOVEMBER, 2010 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON MA NOS.610 TO 612 OF 2011 ASSOCIATED EARTH MOVERS M UMBAI G BENCH PAGE 2 OF 3 06.11.2012 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE BY THE REPRESENTATIVES OF BOTH THE SIDES. 2. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH JULY, 2012. SD/- SD/- (B.R. MITTAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 20 TH JULY, 2012. VNODAN/SPS COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, G BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI MA NOS.610 TO 612 OF 2011 ASSOCIATED EARTH MOVERS M UMBAI G BENCH PAGE 3 OF 3 S.NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 20-7-12 SR. PS/PS 2 DRAFT PLACED BEFORE AUTHOR 20-7-12 SR. PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 20-7-12 JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 20-7-12 AM/AM 5 APPROVED DRAFT COMES TO THE SR. PS/PS 20-7-12 SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 20-7-12 SR. PS/PS 7 FILE SENT TO BENCH CLERK SR. PS/PS 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER