LAND FOOD CO OP HSG SOC. LTD, V. ITO WD 16(1)(3),

MA 79/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0640 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: K
• Assessment Year: 2004-2005
• Appeal Filed On: 08-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL K BENCH, MUMBAI .. , !, # BEFORE SHRI R. S. SYAL, A. M. AND SHRI VIVEK VARMA, J. M. $ $ $ $/ // / M.A. NO.79/MUM/2012 (ARISING OUT OF ITA NO.6866/MUM/2007) ( $ ! &! $ ! &! $ ! &! $ ! &! / / / / ASSESSMENT YEAR: 2004-05) LANDS END CO-OPERATIVE HOUSING SOCIETY LTD. 29-D, DONGERSEY ROAD, MALABAR HILL, MUMBAI-400 006 $ $ $ $ / VS. THE INCOME TAX OFFICER, WARD 16(1)(3), MATRU MANDIR, TARDEO ROAD, MUMBAI-400 007 ' ./ () ./ PAN/GIR NO. AAAAL 0060 C ( '* / APPELLANT ) : ( +,'* / RESPONDENT ) '* - / APPELLANT BY : SHRI SATISH MODY +,'* . - / RESPONDENT BY : SHRI RAJENDRA KUMAR $ . /0 / // / DATE OF HEARING : 12.07.2013 12& . /0 / DATE OF PRONOUNCEMENT : 12 .07.2013 3 3 3 3 / // / O R D E R PER R. S. SYAL, AM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 16.09.2009 PASSED EX-PARTE IN ITA NO. 6866(MUM)/2007 ON THE GROUND THAT THE ASSESSEE WAS NOT AWARE OF THE FINAL 2 MA NO.79/MUM/2012 (AY 2004-05) LANDS END CO-OPERATIVE HOUSING SOCIETY LTD. VS. ITO DATE OF HEARING BECAUSE OF THE LOSS OF TRACK OF ADJ OURNMENT ON ACCOUNT OF NON FUNCTIONING OF BENCH AND THE HEARING OF THE APPEAL OF AY 2003-04 WAS ALSO CAME FOR HEARING DURING THE SAME PERIOD AND HENCE H E COULD NOT ATTEND ON THE GIVEN DATE. SINCE, THIS AVERMENT MADE BY THE ASSESS EE IS DULY SUPPORTED BY AN AFFIDAVIT, WE ARE SATISFIED WITH THE REASONS ADVANC ED BY THE ASSESSEE FOR HIS NON-APPEARANCE AT THE TIME OF HEARING FIXED ON 11.0 9.2009. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 16.09.2009 (SUPRA) PASSED BY THE TRIBUN AL AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON 16.0 9.2013 AS ANNOUNCED IN THE OPEN COURT WHICH HAS BEEN TAKEN NOTE BY THE REPRESE NTATIVES OF BOTH THE SIDES. THE LD. AR HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. THE DECISION PRONOUNCED IN THE OPEN COURT IMMEDIATE LY ON CONCLUSION OF THE HEARING ON 12 TH JULY, 2013. SD/- SD/- (VIVEK VARMA) (R. S. SYAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; 4$ DATED : 12.07.2013 .$../ ROSHANI , SR. PS 3 MA NO.79/MUM/2012 (AY 2004-05) LANDS END CO-OPERATIVE HOUSING SOCIETY LTD. VS. ITO 3 . +/ 5 &/ 3 . +/ 5 &/ 3 . +/ 5 &/ 3 . +/ 5 &// COPY OF THE ORDER FORWARDED TO : 1. '* / THE APPELLANT 2. +,'* / THE RESPONDENT . 3. 6 ( ) / THE CIT(A) 4. 6 / CIT - CONCERNED 5. 9: +/$ , , / DR, ITAT, MUMBAI 6. :;! < / GUARD FILE. //TRUE COPY// 3$ 3$ 3$ 3$ / BY ORDER, = == =/ // /> ( > ( > ( > ( (DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI