GIRISH NIGUDKAR, V. ASST CIT 19(1),

MA 725/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0659 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 03-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P MEENA
• Assessee Lawyers: ARVIND DALAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI .. , !'# $ $ $ $ %$$ $&, ' !'# !( BEFORE SHRI P.M. JAGTAP, AM AND SHRI VIVEK VARMA, J M %$%$ $') 725 /MUM/2012 ARISING OUT OF ITA NO. 9236/MUM/2010 ( ') & $-& ') & $-& ') & $-& ') & $-& / / / / ASSESSMENT YEAR : 2006-07) GIRISH NIGUDKAR, 501, ARAMBAUG, 12 TH ROAD, KHAR, MUMBAI. ) ) ) ) / VS. THE ASSTT. COMMISSIONER OF INCOME-TAX 19(1), MUMBAI. #/ !./ PAN : AAAPN6365K ( /0 / // / APPELLANT ) .. ( 12/0 / RESPONDENT ) /0 3 4 ! / APPLICANT BY : SHRI ARVIND DALAL 12/0 3 4 ! / RESPONDENT BY : SHRI O.P. MEENA !)$ 3 / // / DATE OF HEARING : 21 -6-13 56- 3 / DATE OF PRONOUNCEMENT : 21 -6-13 '7 / O R D E R PER P.M. JAGTAP, A.M . : BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DTD. 27-9-2012 PASSED EX PARTE IN ITA NO. 9236/MUM/2010 FOR A.Y. 2006-07 FOR NON-PROSECUTION ON THE GROUND THAT HE DID NOT RECEIVE THE NOTICE OF HEARING FIXED ON 27-9-2012 SINCE HE WAS O UT OF STATION AT THE RELEVANT TIME ALONG WITH HIS FAMILY AND THE NOTICE WAS RETURNED BACK UNDELIVERED BY THE POSTAL AUTHORITIES AS THE HOUSE WAS LOCKED. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. SINCE THE REASONS GIVE N BY THE ASSESSEE AS ABOVE MA 725/MUM/2012 2 FOR ITS NON-APPEARANCE ARE DULY SUPPORTED BY AN AFF IDAVIT OF SHRI GIRISH NIGUDKAR (THE ASSESSEE), WE ARE SATISFIED THAT THE NON-APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON 27-9-2012 WHEN HIS APPEAL WAS FIXED FOR HEARING, WAS FOR SUFFICIENT CAUSE. ACCORDINGLY KEEP ING IN VIEW OF PROVISO TO RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX PARTE ORDER DTD. 27-9-2013 PASSED BY THE TRIBUNAL A ND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY I S DIRECTED TO POST THE APPEAL FOR HEARING ON 20-08-2013 AS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISC. APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. 8 9 ') &8 %$%$ $') #$ : 3 ;< ORDER PRONOUNCED IN THE OPEN COURT ON 21-06-2013. . '7 3 56- =')9 21 -0 6 -2013 6 3 SD/- SD/- (VIVEK VARMA) ( P.M. JAGTAP ) !'# / JUDICIAL MEMBER ' !'# / ACCOUNTANT MEMBER MUMBAI ; =') DATED 21-06-2013 $.').!./ RK , SR. PS '7 3 1'H% I%- '7 3 1'H% I%- '7 3 1'H% I%- '7 3 1'H% I%-/ COPY OF THE ORDER FORWARDED TO : 1. /0 / THE APPELLANT 2. 12/0 / THE RESPONDENT. 3. J () / THE CIT(A)- CONCERNED, MUMBAI 4. J / CIT CONCERNED, MUMBAI 5. %$M 1'') , , / DR, ITAT, MUMBAI G BENCH 6. N& O / GUARD FILE. '7)! '7)! '7)! '7)! / BY ORDER, !2% 1' //TRUE COPY// P P P P/ // /!; !; !; !; ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI