R.K. AGASHE & CO, V. ASST CIT CIR 19(3),

MA 97/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9510 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 1995-1996
• Appeal Filed On: 17-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIPUL J SHAH

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. 97/MUM/2012 ARISING OUT OF ITA NO. 2108/MUM/2011 (ASSESSMENT YEAR 1995-96) M/S R.K. AGASHE & CO., C/O 7, OM SHANTI, 16 TH ROAD, SANTACRUZ (WEST), MUMBAI- 400054. PAN: AAAFR8439A ASSTT. COMMISSIONER OF INCOME- TAX, CIRCLE 19(3), 3 RD FLOOR, PIRAMAL CHAMBERS, LALBAUG, MUMBAI 400 012. APPLICANT V/S RESPONDENT DATE OF HEARING : 09- 11-2012 DATE OF PRONOUNCEMENT : 09-11-201 2 APPLICANT BY : SHRI VIPUL J. SHAH RESPONDENT BY : SHRI MANOJ KUM AR O R D E R PER DINESH KUMAR AGARWAL (JM) THIS MISC. APPLICATION FILED BY THE ASSESSEE FOR TH E A.Y. 1995-96 IS DIRECTED AGAINST THE ORDER PASSED BY THE TRIBUNAL I N ITA NO. 2108/MUM/2010 DTD. 3-1-2012. 2. THE APPLICANT IN THE MISC. APPLICATION DTD. NIL SUPPORTED BY AFFIDAVIT DTD. 29-10-2012 OF MR. DEEPAK AGASHE, PARTNER OF M/ S R.K. AGASHE & CO. STATED IN HIS AFFIDAVIT AS UNDER:- 3. THE FIRST HEARING FOR THE SAID APPEAL WAS FIXED ON 3-1-2012 WHICH MENTIONED IN THE ACKNOWLEDGEMENT ISSUED TO US. 4. HOWEVER DUE TO MY ILL HEALTH I COULD NOT APPOINT ANY CONSULTANT TO APPEAR ON BEHALF OF OUR FIRM AND I ALSO COULD NOT ATTEND BEFORE THE HONBLE TRIBUNAL FOR SEEKING ADJOURNMENT. 5. I HEREBY RESPECTFULLY SUBMIT THAT THE NON-ATTEND ANCE OF HEARING WAS UNINTENTIONAL AND THERE WAS NO MALAFIDE INTENTION. MA 97/MUM/2012 2 IT WAS, THEREFORE, SUBMITTED THAT THE EX-PARTE ORDE R PASSED BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING, THE LD. D.R. DID NOT OBJ ECT TO THE RECALLING OF THE ORDER. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HA VING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING T HE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZE D REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EX-PARTE ORDER DTD. 3-1-2012 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WIT HOUT WAITING FOR ANY NOTICE ON 7-1-2013 AS ANNOUNCED IN THE OPEN COURT. ACCORDI NGLY 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 9-11-2012. SD/- SD/- (RAJENDRA) (DINESH KUMAR AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED : 9-11-2012 RK.: MA 97/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