NASREEN ALAM KHAN, V. DCIT CEN CIR 38,

MA 66/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8780 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2012
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 06-02-2012
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: MUMBAI BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER MA NOS.66 AND 67/MUM/2012 ARISING OUT OF ITA NOS.6170 AND 6168/MUM/2010 FOR A .YS. 06-07 & 04-05 MRS. NASREEN AZAM KHAN, FLAT NO.171, WINDERMERE CO-OP. HSG. SOC. LTD., A-1, OFF. NEW LINK ROAD, NEAR OWHIWARA POLICE STATION, ANDHERI (WEST), MUMBAI -400 026 ....... APPLICANT VS DY. CIT, C.C. 2, MUMBAI ..... RESPONDENT PAN: AAPPK 2947 P APPLICANT BY: MS. VIMAL PUNMIYA RESPONDENT BY: SHRI K.N. KUTTY DATE OF HEARING: 27.07.2012 DATE OF PRONOUNCEMENT: 27.07.2012 O R D E R PER P.M. JAGTAP, AM BY THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE I S SEEKING RECALL OF THE TRIBUNALS COMMON ORDER DATED 29TH DE CEMBER, 2011 PASSED EX PARTE IN ITA NOS.6168 AND 6170/MUM/2010 ON THE GROUND THAT NOTICE SENT TO HIM FIXING THE HEARING OF APPEA LS ON 29.12.2011 WAS RECEIVED BY ONE MR. NITESH LAD WHO HAD RECENTLY JOINED THE OFFICE AND WAS NOT FAMILIAR WITH THE PROCEDURE THAT THE SA ME WAS TO BE FORWARDED TO THE CONCERNED PERSON. ACCORDING TO TH E ASSESSEE, THIS IS THE REASON FOR HER NON-APPEARANCE AT THE TIME OF HE ARING FIXED BEFORE THE TRIBUNAL ON 29.12.2011. AS THIS SUBMISSION MAD E BY THE ASSESSEE IS ALSO SUPPORTED BY AN AFFIDAVIT FILED BY HER AFFIRMING THE RELEVANT FACTS ON OATH, WE ARE SATISFIED THAT THE R EASONS ADVANCED BY THE ASSESSEE FOR HER NON-APPEARANCE AT THE TIME OF HEARING FIXED ON MAS 66 AND 67/MUM/2012 MRS. NASREEN AZAM KHAN 2 29TH DECEMBER, 2011 CONSTITUTE A SUFFICIENT CAUSE. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPEL LATE TRIBUNALS RULE, 1963, WE RECALL THE EX-PARTE ORDER DATED 29TH DECEMBER, 2011 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPEALS OF T HE ASSESSEE TO THEIR ORIGINAL NUMBERS. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEALS FOR HEARING ON 24.09.2012 AS PRONOUNCED IN THE OPEN COU RT AND TAKEN NOTE OF BY THE REPRESENTATIVES OF BOTH THE SIDES. 2. IN THE RESULT, M.AS. FILED BY THE ASSESSEE ARE A LLOWED AS PRONOUNCED IN THE OPEN COURT IMMEDIATELY ON CONCLUS ION OF THE HEARING ON 27.07.2012. SD/- ( AMIT SHUKLA ) JUDICIAL MEMBER SD/- ( P.M. JAGTAP ) ACCOUNTANT MEMBER MUMBAI, DATE: 27TH JULY, 2012 COPY TO:- 1) THE APPLICANT. 2) THE RESPONDENT. 3) THE CIT (A)C-VIII CONCERNED , MUMBAI, 4) THE CIT- C-III CONCERNED, MUMBAI. 5) THE D.R. B BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN