KABHA BUILDERS P. LTD, V. ITO 9(2)(2),

MA 642/MUM/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1472 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-01-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 15-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS SONIA KUMAR

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE S/SHRI B.R.MITTAL,(JM) AND R.C. SHARMA, (AM) . . , . . , , MA / NO.642/MUM/2012 ARISING OUT OF ./ ITA NO.4294/MUM/2010 / A.Y.: 2005-06 M/S KABHA BUILDERS PVT. LTD., 1 ST , JAIN CHAMBERS, 577, S.V.ROAD, BANDRA(W), MUMBAI-400050 VS. I.T.O. 9(2)(2), MUMBAI. (APP LICANT ) (RESP ONDENT) [ ./ ./PAN/GIR NO. : AABCK5641D ' /: APPLICANT BY SHRI BHUPENDRA SHAH )' * / RESPONDENT BY MRS.SONIA KUMAR * - / DATE OF HEARING : 17.1.2014 * - /DATE OF PRONOUNCEMENT : 17 .1.2014 / O R D E R PER B.R.MITTAL, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED TO RECALL THE EX- PARTE ORDER PASSED BY TRIBUNAL DATED 2.12.2011. IT IS STATED THAT THERE WAS NO WILLFUL ACT OF OMISSION TO ATTEND THE HEARING BEFORE TH E TRIBUNAL. IT IS ALSO RELEVANT TO STATE THAT THE ASSESSEE ALSO FILED MA NO.20/MUM/2010 AND THE SAME WAS ALSO DISMISSED ON ACCOUNT OF NON-APPEARANCE OF THE ASSESSEE VIDE ORDE R DATED 20.7.2012. IT IS STATED THAT THE ASSESSEE DID NOT RECEIVE NOTICE FOR THE D ATE FIXED FOR HEARING IN THE SAID MISC. APPLICATION. MA / NO.642/MUM/2012 2 2. AT THE TIME OF HEARING, LD. AR SUBMITTED THAT E X-PARTE ORDER PASSED BY TRIBUNAL BE RECALLED AND THE APPEAL OF THE ASSESSEE BE RE-FI XED FOR HEARING. LD. DR HAS NO OBJECTION TO THE ABOVE SUBMISSION OF ASSESSEE. 3. IN VIEW OF ABOVE FACTS AND IN THE INTEREST OF JU STICE, WE RECALL EX-PARTE ORDER OF THE TRIBUNAL DATED 2.12.2011 READ WITH ORDER DATED 20.7.2012 AND DIRECT THE REGISTRY TO RE-FIX THE APPEAL FOR HEARING BEFORE THE BENCH O N 16.4.2014. IT MAY BE STATED THAT THE ABOVE DATE WAS ANNOUNCED IN THE PRESENCE OF BO TH THE PARTIES, IT WAS MADE CLEAR THAT NO SEPARATE NOTICE OF THIS HEARING WILL BE SEN T OF THE SAID DATE FIXED FOR. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION O F THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH JANUARY, 2014 * 0 1 17TH JANUARY, 2014 * SD SD ( . . / R.C. SHARMA ) ( . . /B.R.MITTAL) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI: . . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPELLANT /APPLICANT 2. )' / THE RESPONDENT. 3. 6 ( ) / THE CIT(A)- 4. 6 / CIT 5. ) 8 , - 8 , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) - 8 , /ITAT, MUMBAI