PINAK BHANJI DEDHIA, V. ITO 21(1)(4),

MA 99/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2146 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 04-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S SENT H IL KUMARAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH C, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AN D DR. S.T.M. PAVALAN, JUDICIAL MEMBER M.A. NO. 99/MUM/2014 (ARISING OUT OF ITA NO. 6593/MUM/2012) ASSESSMENT YEAR: 2009-10 PINAK BHANJI DEDHIA 501/02, SAPHIRE BUIDING, RAM MANDIR ROAD, VILE PARLE (E) MUMBAI 400 057 PAN: AEJPD 8053 R VS. ITO - 21(1)(4) MUMBAI (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI PRAYAG JHA REVENUE BY : SHRI S .SENTHIL KUMARAN DATE OF HEARING : 13.06.2014 DATE OF PRONOUNCEMENT : 13.06 .2014 O R D E R PER DR. S.T.M. PAVALAN, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 02.01.2014 PASSED EX-PARTE IN ITA NO. 6593/MUM/2012 ON THE GROUND THAT THE NOTICE WAS NOT RECEIVED DUE TO CHAN GE OF ADDRESS OF THE ASSESSEE WHICH COULD NOT BE NOTIFIED TO THE REGISTRY OF THE TRIBUNAL IN TIME. THE SAID REASON STATED BY THE ASSESSEE IS AVERRED IN THE AFFIDAVIT SWORN BY THE ASSESSEE. THE COUNSEL FOR THE ASSESSEE HAS FURTHER SUBMITTED THAT THE NON ATTENDANCE WAS NEITHER DELIBERATE NOR WITH ANY MALICIOUS INTENTIONS. SINCE , THE REASONS SUBMITTED BY THE ASSESSEES COUNSEL ARE DULY EVIDENCED BY A SWORN AF FIDAVIT FILED DURING THE COURSE OF THE PROCEEDING, WE ARE SATISFIED WITH THE REASONS A DVANCED BY THE ASSESSEE FOR HIS NON-APPEARANCE AT THE TIME OF HEARING FIXED ON 21.0 5.2013. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL R ULES, 1963, THE EX-PARTE ORDER DATED 21.02.2012 (SUPRA) PASSED BY THE TRIBUNAL IS SET ASIDE AND THE APPEAL OF THE M.A. NO. 99/MUM/2014 (ARISING OUT OF ITA NO. 6593/MUM/2012) PINAK BHANJI DEDHIA ASSESSMENT YEAR: 2009-10 2 ASSESSEE IS RESTORED TO ITS RESPECTIVE ORIGINAL NUM BER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON 06.08.2014 AS ANNOUN CED IN THE OPEN COURT WHICH HAS BEEN TAKEN NOTE BY THE REPRESENTATIVES OF BOTH THE SIDES. THE LD.COUNSEL HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 TH DAY OF JUNE, 2014. //SD// // SD// ( D.KARUNAKARA RAO ) (DR. S.T.M. PAVALAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 13.06.2014. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR C BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.