URMILA BHABERA, V. ASST CIT 20(3),

MA 627/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0022 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 05-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C P PATHAK
• Assessee Lawyers: MRS PAYAL GADA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'F' BENCH, MUMBAI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER MA NO. 627/MUM/2012 (ARISING OUT OF ITA NO. 2081/MUM/2011 (ASSESSMENT YEAR: 2006-07) MRS. URMILA BHABHERA A C I T - 20(3) 704, ALKA SOCIETY, S.V. ROAD BANDRA-KURLA COMPLEX ANDHERI (W), MUMBAI 400058 VS. BANDRA (E), MUMBAI 400051 PAN - AAJPB 6192 K APPLICANT RESPONDENT APPLICANT BY: MRS. PAYAL GADA RESPONDENT BY: SHRI C.P. PATHAK DATE OF HEARING: 22.02.2013 DATE OF PRONOUNCEMENT: 22.02.2013 O R D E R PER B. RAMAKOTAIAH, A.M. THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE EXPARTE ORDER DATED 7 TH SEPTEMBER, 2012 PASSED FOR NON-APPEARANCE ON THE DATE OF HEARING. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, REFERRING TO THE MISCELLANEOUS APPLICATION AND AFFIDAVIT, EXPLAINED THE REASONS FO R SUCH NON-APPEARANCE ON THE APPOINTED DATE. 3. AFTER HEARING BOTH THE SIDES AND AFTER GOING THROUG H THE CONTENTS OF THE MISCELLANEOUS APPLICATION AS WELL AS THE AFFIDA VIT OF THE ASSESSEE WE FIND THAT THERE WAS A REASONABLE CAUSE ON THE PART OF TH E ASSESSEE FOR SUCH NON- APPEARANCE ON THE APPOINTED DATE. WE, THEREFORE, RE CALL THE ORDER OF THE TRIBUNAL AND DIRECT THE REGISTRY TO POST THE APPEAL FOR FINAL HEARING ON 14.05.2013, WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. MA NO. 627/MUM/2012 MRS. URMILA BHABHERA 2 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND FEBRUARY, 2013. SD/- SD/- (I.P. BANSAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 22 ND FEBRUARY, 2013 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 31, MUMBAI 4. THE CIT 20, MUMBAI CITY 5. THE DR, F BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.