SANGITABEN J VALIA, V. ITO 25(2)3,

MA 773/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0653 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2013
• Appeal Filed By: Assessee
• Bench Allotted: E
• Assessment Year: 2007-2008
• Appeal Filed On: 27-12-2012
• Court: TRIBUNAL
• Department Lawyers: O P MEENA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH, E MUMBAI BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI VEVEK VARMA, JUDICIAL MEMBER MA NO: 773/MUM/2012 ARISING OUT OF : ITA NO.7133/MUM/2010 ASSESSMENT YEAR : 2007-08 SMT. SANGITABEN J. VALIA C-22, PUSHPA PARK, S.V.ROAD BORIVALI(W) MUMBAI- 400 092. PAN:ACDPV 4956 F INCOME TAX OFFICER-25(2)(3) MUMBAI. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI SAMEER DALAL RESPONDENT BY : SHRI O.P. MEENA DATE OF HEARING : 14.6.2013 DATE OF PRONOUNCEMENT : 14.6.2013 ORDER PER B. RAMAKOTAIAH (AM). BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 10 TH JULY, 2012 PASSED EX-PARTE IN ITA NO.7133/MUM/2010 . THE ASSESSEE FILED THE MISCELLA NEOUS APPLICATIONS CONTENDING AS UNDER: 1. THAT SHE HAD APPOINTED SHRI SATYANARAINLAL AGARWALA, ADVOCATE AS COUNSEL TO REPRESENT HIS MATTER BEFORE THE TRIBUNAL. THE HEARING WAS SCHEDULED ON 10 TH JULY, 2012. 2. ON 09 TH JULY, 2012 THE ADVOCATE/COUNSEL WAS SUDDENLY ADMITTED TO THE HOSPITAL FOR ANGIOPLASTY AND THEREFORE COULD NOT REPRESENT THE ASSESSEES MATTER BEFORE THE TRIBUNAL ON 10 TH JULY,2012. THEREAFTER THE COUNSEL WAS BEDRIDDEN AND SUBSEQUENTLY EXPIRED ON 24 TH SEPTEMBER, 2012. 3. THAT THE ASSESSEE IS INTERESTED IN PURSUING THE APPEAL.. MA NO.773/M/12 ARISING OU T OF ITA NO.7133/M/10 A.Y: 07-08 2 2. AFTER HEARING BOTH THE SIDES AND AFTER GOING THROUG H THE CONTENTS OF THE MISCELLANEOUS APPLICATION AS WELL A S THE AFFIDAVIT OF THE ASSESSEE, WE FIND THERE WAS A REASONABLE CAUSE ON T HE PART OF THE ASSESSEE FOR SUCH NON-APPEARANCE ON THE APPOINTED D ATE. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL AND FIX THE HEARING OF THE APPEAL ON 16 TH SEPTEMBER 2013, WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTIC E OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.6.2013. SD/- SD/- ( VIVEK VARMA) (B. RAMAKOTAIAH ) JUDICIAL MEMBER ACCO UNTANT MEMBER MUMBAI, DATED: 14/06/ 2013. JV. COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.