HARESH SHANTILAL AVLANI, V. DCIT RG 22(1),

MA 759/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0340 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 1995-1996
• Appeal Filed On: 14-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJN EESH K ARVIND
• Assessee Lawyers: JAMES K SHAH

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES H MUMBAI . . , / , BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER /AND SHRI RAJENDRA, ACCOUNTANT MEMBER M.A. NO. 758/MUM/2012 (ARISING OUT OF ITA NO. 588/MUM/2009) ASSESSMENT YEAR 1993-94 M.A. NO. 759/MUM/2012 (ARISING OUT OF ITA NO. 589/MUM/2009) ASSESSMENT YEAR 1995-96 MR. HARESH SHANTILAL AVLANI, 3, SUN FLOWER RAJAWADI ROAD NO.2, GHATKOPAR, MUMBAI-400 077. VS. D.C.I.T. 22(1), MUMBAI. PAN: AAAPA 7720 M (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI JAMES K. SHAH RESPONDENT BY : SHRI RAJNEESH K. ARVIND ! '# / DATE OF HEARING : 19-04-2013 $%& ! '# / DATE OF PRONOUNCEMENT : 19-04-2013 ' / O R D E R PER RAJENDRA, A.M. THESE MISCELLANEOUS APPLICATIONS (MA) FILED BY THE ASSESSEE FOR THE A.YS. 1993-94 & 1995-96 ARE DIRECTED AGAINST THE ORDERS P ASSED BY THE TRIBUNAL ON 07-11- 2012 (ITA NOS. 588/MUM/2009 & 589/MUM/2012) 2. VIDE HIS APPLICATIONS DT. 14-12-2012, ASSESSEE HAS SUBMITTED THAT APPEALS FOR THE AYS. 1993-94 & 1995-96 WERE TO BE CONSOLIDATED AND BE HEARD TO-GETHER AS COMMON ISSUES WERE INVOLVED, THAT ON 28-02-2012, CA SES WERE ADJOURNED TO 07-11- 2012, THAT AUTHORISED REPRESENTATIVE (AR) SHRI MR. JAMES K. SHAH, CA FELL ILL AND WAS SUGGESTED REST FROM 15-10-2012 TO 10-11-2012, T HAT BECAUSE OF THE ILL HEALTH OF SHRI JAMES K. SHAH, MATTER REMAINED UN-REPRESENTED ON 07-11-2012. HIS APPLICATIONS ARE SUPPORTED BY AFFIDAVIT DT. 17-12-2012 FILED BY SHRI JAMES K. SHAH. IN THE SAID AFFIDAVITS, SHRI SHAH STATED THAT HE WAS NOT WELL A ND DID NOT ATTEND THE HEARING IN CASE OF THE ASSESSEE ON 07-11-2012. BEFORE US, AR SUBMI TTED THAT NON-ATTENDANCE ON THE DATE OF HEARING WAS UN-INTENTIONAL AND BEYOND CONTR OL, THAT MATTERS SHOULD BE RECALLED M.A. NO. 758/MUM/2012 M.A. NO. 759/MUM/2012 2 CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE . AT THE TIME OF HEARING, THE LD. DEPARTMENTAL REPRESENTATIVE (DR) DID NOT OBJECT TO THE RECALLING OF THE ORDER. 3. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. BEING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCUMSTANCE S OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORISED REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDING LY THE EX-PARTE ORDER DTD. 07-11- 2012 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES H AVE TO APPEAR WITHOUT WAITING FOR ANY NOTICE OF HEARING ON 17-06-2013, AS INFORMED IN THE OPEN COURT. ACCORDINGLY, THE MAS FILED BY THE ASSESSEE ARE ALLOWED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH APRIL, 2013 ' ! $%& ( ) 19 *+,2013 % ! 1 2 SD/- SD/- ( . . / I.P. BANSAL ) ( / RAJENDRA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / MUMBAI, ) / DATE: 19 TH APRIL, 2013 TNMM ' ' ' ' ! !! ! *'3 *'3 *'3 *'3 43&' 43&' 43&' 43&' / COPY OF THE ORDER FORWARDED TO : 1. APP ELLANT 2. RESPONDENT 3. THE CONCERNED CIT (A) 4. THE CONCERNED CIT 5. DR H BENCH, ITAT, MUMBAI 6. GUARD FILE 53' *' //TRUE COPY// ' ' ' ' / BY ORDER, 6 66 6 / 7 7 7 7 DY./ASST. REGISTRAR , / ITAT, MUMBAI