PRAMOD P. SHAH, V. ADDL CIT RG 12(1),

MA 681/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0649 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 06-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P SINGH
• Assessee Lawyers: KIRAN PANCHOLI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH C, MUMBAI BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER MA NO. 681/MUM/2012 ARISING OUT OF ITA NO.6383/MUM/2011 ASSESSMENT YEAR : 2008-09 PRAMOD P. SHAH 4/5, HAJI KASAM BLDG. 1 ST FLOOR , TAMRIND LANE MUMBAI-400 001. PAN NO. AAGPS 1012 A VS. ADDL. CIT, RANGE 12(1) AAYAKAR BHAVAN M.K. ROAD MUMBAI-400 020. ( APPLICANT ) (RESPONDENT) ASSESSEE BY : SHRI K I RAN P ANCHOLI REVENUE BY : SHRI O.P. SINGH DATE OF HEARING : 12/07/2013 DATE OF PRONOUNCEMENT : 12 /07/2013 O R D E R PER B. RAMAKOTAIAH, AM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 19 TH OCTOBER, 2010 PASSED EX-PARTE IN ITA NO.6383/MUM/2011 ON THE GROUND THAT DUE TO OVERSIGH T FROM ASSESSEES SIDE WHO IS AN AILING 67 YEAR OLD SENIOR CITIZEN, T HE ASSESSEES COUNSEL COULD NOT ATTEND THE HEARING ON 04.10.2012. THE NON -APPEARANCE ON PART OF ASSESSEE ON WAS NEITHER DELIBERATE NOR WITH MALI CIOUS INTENTIONS. FURTHER, THE ASSESSEE HAS SUBMITTED THAT HE INTENDE D TO PURSUE THE AFORESAID APPEAL AND REQUESTED FOR RECALL OF THE AB OVE ORDER. WE ARE SATISFIED THAT THE REASON ADVANCED BY THE ASSESSEE FOR ITS NON- MA NO.681/M/12 ARISING OUT OF ITA NO. 6383/M/11 A.Y.08-09 2 APPEARANCE AT THE TIME OF HEARING FIXED ON 04.10.20 12, CONSTITUTE SUFFICIENT CAUSE. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 19/10/2012 (SUPRA,) PASSED BY THE TRIBUNAL AND REST ORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY I S DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON 19.09.2013 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE REPRESENTATIVES OF BOTH SI DES. 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JULY, 2013. SD/- SD/- (R.K. GUPTA ) JUDICIAL MEMBER (B. RAMAKOTAIAH ) ACCOUNTANT MEMBER MUMBAI, DATED: 12/07/2013. JV. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.