GURU SWARIP SRIVASTAVA, V. ASSTCIT CEN CIR,

MA 636/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1150 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 29-11-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 10-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M L PERUMAL
• Assessee Lawyers: DISNESH AGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G, MUMBAI BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER M.A. NO. 636/MUM/2012 (ARISING OUT OF ITA NO. 4745/MUM/2010) ASSESSMENT YEAR : 2006-07 SHRI GURU SWARUP SRIVASTAVA 601-607, OBEROY SKY HEIGHTS, PLOT NO. 120, 3 RD CROSS LOKHANDWALA COMPLEX, ANDHERI (WEST) MUMBAI- 400 053 PAN :AKSPS 2570 F VS. ASSTT. COMM. OF INCOME TAX, CENTRAL CIRCLE 41 MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI DISNESH AGARWAL RESPONDENT BY : SHRI M.L PERUMAL DATE OF HEARING : 29.11.2013 DATE OF PRONOUNCEMENT : 29.11.2013 O R D E R PER DR. S.T.M. PAVALAN, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 14.07.2011 PASSED EX-PARTE IN ITA NO. 4745/MUM/2010, ON THE GROUND THAT DUE TO THE SUDDEN DEATH OF THE CHAR TED ACCOUNTANT, THE MATTER COULD NOT BE MADE OUT AND REPRESENTED WHEN THE FIRS T HEARING WAS FIXED ON 13.07.2011 AND ON THE NEXT DAY I.E., 14.07.2011 WHE N THE MATTER WAS FURTHER POSTED. THE ASSESSEE HAS FURTHER SUBMITTED THAT THE NON ATTENDANCE WAS NEITHER DELIBERATE NOR WITH ANY MALICIOUS INTENTIONS. SINCE , THIS AVERMENT MADE BY THE ASSESSEE IS DULY SUPPORTED BY AN AFFIDAVIT, WE ARE SATISFIED WITH THE REASONS ADVANCED BY THE ASSESSEE FOR HIS NON-APPEARANCE AT THE TIME OF HEARING FIXED ON 14.07.2011. ACCORDINGLY, KEEPING IN VIEW THE PROVIS O TO RULE 24 OF APPELLATE TRIBUNAL M.A. NO. 636/MUM/2012 (ARISING OUT OF ITA NO. 4745/MUM/2010) SHRI GURU SWARUP SRIVASTAVA ASSESSMENT YEAR : 2006-07 2 RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 14. 07.2011 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON 2 0.01.2014 AS ANNOUNCED IN THE OPEN COURT WHICH HAS BEEN TAKEN NOTE BY THE REPRESE NTATIVES OF BOTH THE SIDES. THE LD.AR HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29 TH DAY OF NOVEMBER, 2013. SD/- SD/- (P.M. JAGTAP) (DR. S.T.M. PAVALAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 29.11.2013. *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR G BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.