JAIMIN G. MEHTA, V. ASST CIT CIR 5(3),

MA 719/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0356 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2008-2009
• Appeal Filed On: 30-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARMINDER
• Keywords: Reasonable cause

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J, MUMBAI .. , ! ' , # , $ ' , % BEFORE SHRI R.S.SYAL, AM AND SHRI VIVEK VARMA, JM ## '& ./ MA NO.719/MUM/2012 ( ()* + / ARISING OUT OF ITA NO.7163/MUM/2011) ( $& , $& , $& , $& , / / / / ASSESSMENT YEAR : 2008-2009) SHRI JAIMIN G.MEHTA 5 TH FLOOR, 52 MARBEL ARCH DR.G.D.DESHMUKH MARG, PEDDER ROAD MUMBAI 400 026. PAN : AABPM6333M. THE ASST.COMMISSIONER OF INCOME-TAX CIRCLE 5(3) MUMBAI. ( ' / // / APPLICANT) & & & & / VS. ( -./0/ RESPONDENT) ' 1 11 1 2 2 2 2 / APPLICANT BY : SHRI BHUPENDRA SHAH -./0 1 2 1 2 1 2 1 2 / RESPONDENT BY : MS.PARMINDER & 1 *! / / / / DATE OF HEARING : 26.04.2013. 34, 1 *! / DATE OF PRONOUNCEMENT : 26.04.2013. '5 '5 '5 '5 / / / / O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FO R THE RECALLING OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 23.10.2012 IN ITA NO.7163/MUM/2011 FOR THE CAPTION ED ASSESSMENT YEAR. 2. THE ASSESSEE VIDE THE PRESENT MISCELLANEOUS APPL ICATION SUBMITTED THAT THE TRIBUNAL HAS DISMISSED THE APPEA L OF THE ASSESSEE MA NO.719/MUM/2012 SHRI JAIMIN G.MEHTA. 2 IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FOR T HE ASSESSEE STATED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR APPEARANCE ON THE DATE OF HEARING. AN AFFIDAVI T OF THE ASSESSEE HAS BEEN FILED IN SUPPORT OF THIS CONTENTION. THE LEARNED D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. 3. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE R ELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASON S FOR THE ABSENCE OF THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAK EN UP FOR HEARING BY THE TRIBUNAL. WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 18 TH JUNE, 2013. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE ANNOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE LEAR NED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 4. 6 *7 ' 1 ## '& * 1 * 89 : IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 26 TH APRIL, 2013. '5 1 34, ;'&7 4 1 < SD/- SD/- (VIVEK VARMA) (R.S.SYAL) $ ' $ ' $ ' $ ' / JUDICIAL MEMBER ! ' ! ' ! ' ! ' / ACCOUNTANT MEMBER MUMBAI ; ;'& DATED : 26 TH APRIL, 2013. DEVDAS* MA NO.719/MUM/2012 SHRI JAIMIN G.MEHTA. 3 '5 1 -$*=# >#,* '5 1 -$*=# >#,* '5 1 -$*=# >#,* '5 1 -$*=# >#,*/ COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPLICANT. 2. -./0 / THE RESPONDENT. 3. ? () / THE CIT(A) - IX, MUMBAI. 4. ? / CIT 5. #B< -$*$& , , / DR, ITAT, MUMBAI 6.