VIGNAHARTA ENTERPRISES, V. DCIT 13(3),

MA 757/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0677 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 14-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA NO.757 OF 2012 VIGNAHARTHA ENTERPRISES MUMBAI PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL 'F' BENCH, MUMBAI BEFORE SHRI B.R.MITTAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A.NO.757/MUM/2012 (ARISING OUT OF ITA NO.6552/MUM/2009) (ASSESSMENT YEAR: 2006-07) VIGNAHARTA ENTERPRISES MILLS STORE COMPOUND, OPP: WADI BUNDER CASH OFFICE, PD MELLO ROAD, MUMBAI 400009 PAN:AAFFV 4393 L VS. DY.CIT 13(3) MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI BHADRESH DOSHI DEPARTMENT BY: SHRI MANOJ KUMAR, DR DATE OF HEARING: 07/06/2013 DATE OF PRONOUNCEMENT: 07/06/2013 O R D E R PER B. RAMAKOTAIAH, A.M. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 13 TH JULY, 2010 PASSED EX-PARTE IN ITA NO.6552/MUM/2009 ON THE GROUND THAT DUE TO N ON-RECEIPT OF NOTICE OF HEARING DUE TO CHANGE OF ADDRESS, ASSE SSEES COUNSEL COULD NOT ATTEND THE HEARING ON 13.07.2010, WHICH W AS NEITHER DELIBERATE NOR WITH MALICIOUS INTENTIONS. FURTHER, ASSESSEE SUBMITTED THAT IT INTENDED TO PURSUE THE AFORESAID APPEAL AND REQUESTED FOR RECALL OF THE ABOVE ORDER. SINCE THIS AVERMENT MADE BY THE ASSESSEE IS DULY SUPPORTED BY AN AFFIDAVIT FILE D BY THE PARTNERS AFFIRMING RELEVANT FACTS ON OATH, WE ARE SATISFIED THAT THE REASON ADVANCED BY THE ASSESSEE FOR ITS NON-APPEARANCE AT THE TIME OF HEARING FIXED ON 13.07.2010 CONSTITUTE SUFFICIENT C AUSE. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE MA NO.757 OF 2012 VIGNAHARTHA ENTERPRISES MUMBAI PAGE 2 OF 2 TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 13.07.2010 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPE AL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DI RECTED TO FIX THE SAID APPEAL FOR HEARING ON 12.08.2013 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE REPRESENTATIVES OF B OTH SIDES. 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY A SSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH JUNE, 2013. SD/- SD/- (B.R. MITTAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 7 TH JUNE, 2013. VNODAN/SPS COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, C BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI