POWAI VIHAR DEVELOPERS P. LTD, V. ASST CIT RG 10(3),

MA 688/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0648 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 15-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P SINGH
• Assessee Lawyers: K SUBRAMANI UM

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. 688/MUM/2012 ARISING OUT OF ITA NO.6412/MUM/2011 ASSESSMENT YEAR : 2005-06 POWAI VIHAR DEVELOPE RS PVT. LTD. SHRISHTI HOUSE (1 ST FLOOR) NSB ROAD, MULUND WEST MUMBAI-400 080. PAN NO.AAACP 4163 G VS. CIT - RANGE 10(3) AAYAKAR BHAVAN M.K. ROAD MUMBAI-20 ( APPLICANT ) (RESPONDENT) ASSESSEE BY : SHRI K . SUBRAMANI UM 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 04.10.2012 PASSED EX-PARTE IN ITA NO.6412/MUM/2011 ON THE GROUND THAT THE DATE OF HEA RING MENTIONED IN ACKNOWLEDGEMENT SLIP OF THE APPEAL WAS OMITTED T O BE NOTED BY ASSESSEE AND FURTHER WAS NOT AWARE OF NON-FUNCTIONI NG OF BENCH, COULD NOT ATTEND THE HEARING ON 04.10.12, WHICH WAS NEITH ER DELIBERATE NOR WITH MALICIOUS INTENTIONS. SINCE THIS AVERMENT MADE BY THE ASSESSEE IS DULY SUPPORTED BY AN AFFIDAVIT FILED BY THE ASSESSE E AFFIRMING RELEVANT MA NO. 688/MUM/2012 ARISING OUT OF ITA NO.6412/MUM/20 11 ASSESSMENT YEAR : 2005-06 POWAI VIHAR DEVELOPERS PVT. LTD. 2 FACTS ON OATH, WE ARE SATISFIED THAT THE REASON ADV ANCED BY THE ASSESSEE FOR ITS NON-APPEARANCE AT THE TIME OF HEARING FIXED ON 04.10.12 CONSTITUTE SUFFICIENT CAUSE. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED O4-10- 12 (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 19.09.2013 AS ANNOUNCED IN THE OPEN COUR T AND TAKEN NOTE OF BY THE REPRESENTATIVES OF BOTH SIDES. 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.