TAJUBHAI R. MAKNOJIA, V. ITO WD 24(1)(2),

MA 91/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2123 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2006-2007
• Appeal Filed On: 21-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMIT KUMAR
• Assessee Lawyers: M P MAKHIJA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL J , BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMIT SHUKLA , J M M A NO. 91 / MUM/20 1 4 (ARISING OUT OF ITA NO . 2652 /MUM/20 10 ) ( ASSESSMENT YEAR : 200 6 - 20 0 7 ) TAJUBHAI RAJE MAKONJIA, B/38/202, GREEN APA RTMENT CO - OP. HOSING SOCIETY LIMITED, S.V.RPAD, VAISHALI NAGAR, JOGESHWARI (W) , MUMBAI - 102 VS. ITO 24(1)(2), MUMBAI PAN NO. : A A EPM 2341 J APP LICANT .. RESPONDENT ASSESSEE BY : SHRI M.P.MAKHIJA REVENUE BY : SHRI SUMIT KUMAR DATE OF HEARING : 20 TH JUNE , 201 4 DATE OF PRONOUNCEMENT : 20 TH JUNE , 201 4 O R D E R PER R.C.SHARMA, AM : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE FOR RECALLING THE EX - PARTE ORDER DATED 11 - 3 - 2011 , PASSED BY THE TRIBUNAL IN ITA NO. 2652 /MUM/201 0 2 . WE HAVE GONE THROUGH THE ORDER PASSED BY THE TRIBUNAL DATED 11 - 3 - 2011, WHEREIN AN EX - PART E ORDER WAS PASSED AND THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON - PROSECUTION BY APPLYING THE DECISION IN THE CASE OF MULTIPLAN INDIA LTD., 38 IT D 320 (DEL) . 3 . LEARNED AR APPEARING ON BEHALF OF THE ASSESSEE CONTENDED THAT ASSESSEE HAS NOT RECEIVED ANY NOTICE OF HEARING ON 3 - 3 - 2011 AND 1 1 - 3 - 2011, RESPECTIVELY. HE FURTHER SUBMITTED THAT SINCE NO NOTICE WAS MA NO. 91 /20 1 4 2 SERVED ON THE ASSESSEE, NOBODY APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE TRIBUNAL . 4 . WE HAVE CONSIDERED RIVAL CONTENTIONS AND FOUND THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL DUE TO NON - SERVICE OF THE NOTICE. THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR - PLAY, WE RECALL THE EX - P ARTE ORDER DATED 11 - 3 - 2011 , PASSED BY THE TRIBUNAL IN ITA NO. 2652/MUM/2010 AND DIRECT THE REGISTRY TO ISSUE FRESH NOTICE TO BOTH THE PARTIES AND FIX THE HEARING OF THE APPEAL IN THE MONTH OF AUGUST, 2014 . WE DIRECT ACCORDINGLY . 5 . IN THE RESULT, THE MISCE LLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED IN THE TERMS INDICATED HEREINABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 20 TH JUNE, 201 4 . SD/ - ( AMIT SHUKLA ) SD/ - ( R.C.SHARMA ) JUDIC IAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 20 /06 /2014 /PKM , PS COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( ASSTT. REGISTRAR) / ITAT, MUMBAI 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A), MUMBAI. 4. / CIT 5. / DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//