JITENDRA V SANGHAVI, V. ASST CIT CIR 15(3),

MA 7/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0647 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2007-2008
• Appeal Filed On: 04-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHAILESH DOSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI .. , ! ', $ BEFORE SHRI R. S. SYAL, A. M. AND SHRI VIVEK VARMA, J. M. ! ! ! ! ! ! ! ! % % % %/ // / M.A. NO.07/MUM/2013 (ARISING OUT OF ITA NO.4476/MUM/2011) ( % ' '' % ' '' % ' '' % ' '' / / / / ASSESSMENT YEAR: 2007-08) SHRI JITENDRA V. SANGHAVI 13, MARWADI CHAWL, M. G. ROAD, GHATKOPAR (EAST), MUMBAI-400 077 % % % % / VS. THE ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE 15(3), MUMBAI ( ./ ) ./ PAN/GIR NO. AZDPS 2873 H ( (* / APPELLANT ) : ( +,(* / RESPONDENT ) (* - / APPELLANT BY : SHRI SHAILESH DOSHI +,(* . - / RESPONDENT BY : SHRI RAJENDRA KUMAR % . /0 / // / DATE OF HEARING : 12.07.2013 12' . /0 / DATE OF PRONOUNCEMENT : 12.07.2013 3 3 3 3 / // / O R D E R PER R. S. SYAL, AM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 23.10.2012 PASSED EX-PARTE IN ITA NO. 4476/MUM/2011 ON THE GROUND THAT THE ASSESSEE WAS N OT AWARE OF THE 2 MA NO.07/MUM/2013 (AY 2007-08) SHRI JITENDRA V. SANGHAVI VS. ASST. CIT FACT THAT THE ERSTWHILE COUNSEL HAD NOT APPEARED BE FORE THE BENCH ON THE SCHEDULE DATE OF HEARING BUT HE CAME TO KNOW THIS O NLY WHEN THE EX- PARTE ORDER WAS SERVED ON HIM. 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-APPEAR ANCE AT THE TIME OF HEARING FIXED ON 22.10.2012. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RE CALL THE EX-PARTE ORDER DATED 23.10.2012 (SUPRA) PASSED BY THE TRIBUN AL AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON 23.09.2013 AS AN NOUNCED IN THE OPEN COURT WHICH HAS BEEN TAKEN NOTE BY THE REPRESENTATI VES 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. THE DECISION PRONOUNCED IN THE OPEN COURT IMMEDIATE LY ON CONCLUSION OF THE HEARING ON 12 TH JULY, 2013. SD/- SD/- (VIVEK VARMA) (R. S. SYAL) / JUDICIAL M. / ACCOUNTANT M. MUMBAI; 4% DATED : 12.07.2013 .%../ ROSHANI , SR. PS 3 MA NO.07/MUM/2013 (AY 2007-08) SHRI JITENDRA V. SANGHAVI VS. ASST. CIT 3 . +/! 5!'/ 3 . +/! 5!'/ 3 . +/! 5!'/ 3 . +/! 5!'// COPY OF THE ORDER FORWARDED TO : 1. (* / THE APPELLANT 2. +,(* / THE RESPONDENT . 3. 6 ( ) / THE CIT(A) 4. 6 / CIT - CONCERNED 5. ! 9: +/% , , / DR, ITAT, MUMBAI 6. :;' < / GUARD FILE. //TRUE COPY// 3% 3% 3% 3% / BY ORDER, = == =/ // /> > > > (DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI