RUPAM J PAREKH, V. ASSTT CUIT 12(1),

MA 96/MUM/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9863 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 18-01-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 14-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, D, MUMBAI BEFORE S/SHRI DINESH KUMAR AGARWAL, JM AND RAJENDRA , AM M.A. NO. 96/MUM/2012 ARISING OUT OF ITA NO. 2476/MUM/2011 (ASSESSMENT YEAR 2006-07) MRS. RUPAM J. PAREKH, FORTUNE BUILDING, 3 RD FLOOR, 568, L.J. ROAD, FIVE GARDEN, MATUNGA (E), MUMBAI 400 019. PAN: AADPP5451H ASST. COMMISSIONER OF INCOME- TAX 12(1), AAYAKAR BHAVAN, M.K. ROAD, MUMBAI. 400 20. APPLICANT V/S RESPONDENT DATE OF HEARING : 18- 1-2013 DATE OF PRONOUNCEMENT : 18-1-2013 APP LICANT BY : NONE RESPONDENT BY : SHRI RAJARSHI DW IVEDY O R D E R PER DINESH KUMAR AGARWAL (JM) THIS MISC. APPLICATION FILED BY THE ASSESSEE FOR TH E A.Y. 2006-07 IS DIRECTED AGAINST THE EX PARTE ORDER PASSED BY THE T RIBUNAL IN ITA NO. 2476/MUM/2011 DTD. 19-1-2012 DISMISSING THE ASSESSE ES APPEAL ON ACCOUNT OF NON-APPEARANCE ON THE DATE OF HEARING. 2. IN THE MISC. APPLICATION IT WAS, INTER ALIA, STA TED THAT THE APPEAL CAME UP FOR HEARING ON 19-1-2012, BUT THE ASSESSEE DID N OT RECEIVE ANY NOTICE OF HEARING AND, HENCE, NONE APPEARED ON THE DATE OF TH E HEARING. IT WAS, THEREFORE, PRAYED THAT THE EX PARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED. THE ASSESSEE, IN SUPPORT, HAS ALSO FILED AFFIDAVIT, INTER ALIA, STATING THAT I DID NOT RECEIVE THE NOTICE OF HEARING FROM THE TRIBUNAL IN ITA NO. 2476/MUM/2011 FOR INCOME-TAX ASSESSMENT YEAR 2006-0 7 FIXING THE DATE OF HEARING ON 19 TH JANUARY, 2012. MA 96/MUM/2012 2 3. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT OF THE CASE. IT WA S, THEREFORE, DECIDED TO DISPOSE OF THE MISC. APPLICATION EX PARTE QUA THE A SSESSEE ON MERITS AFTER HEARING THE LD. D.R. WHO DID NOT OBJECT TO THE RECA LLING OF THE ORDER. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND FROM THE RECORD THAT THE DATE OF HEARING I.E. 19-1-2012 WAS MENTIONED IN THE ACKNOWLEDGMENT SLIP OF FILING OF APPEAL WHICH WAS ABOUT 10 MONTHS BEFORE T HE SAID DATE OF HEARING. IN THE ABSENCE OF ANY OTHER NOTICE AND KEEPING IN VIEW THE GAP OF 10 MONTHS, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HER AUTHORIZED REPRESENTATIVE ON THE DA TE OF HEARING AND ACCORDINGLY THE EX-PARTE ORDER DTD. 19-1-2012 PASSE D BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 11-3-2013 AS ANNOUNCED IN THE OPEN COURT. ACCORDINGLY THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18-1-2013. SD/- SD/- (RAJENDRA) (DINESH KUMAR AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED : 18-1-2013 RK.: MA 96/MUM/2012 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT , CONCERNED, MUMBAI 4. CIT(A) CONCERNED, MUMBAI 5. DR D BENCH 6. GUARD FILE. BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI