PIYUSH CHATERBHUJ BHATIA, v. ADDL CIT RG 24(2),

MA 46/MUM/2012 | 2006-2007
Pronouncement Date: 27-07-2012 | Result: Allowed

Appeal Details

RSA Number 4619924 RSA 2012
Assessee PAN AGOPB1228M
Bench Mumbai
Appeal Number MA 46/MUM/2012
Duration Of Justice 5 month(s) 28 day(s)
Appellant PIYUSH CHATERBHUJ BHATIA,
Respondent ADDL CIT RG 24(2),
Appeal Type Miscellaneous Application
Pronouncement Date 27-07-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 27-07-2012
Assessment Year 2006-2007
Appeal Filed On 30-01-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C MUMBAI .. ! '# $ ! % BEFORE SHRI R.S.SYAL AM AND SHRI VIJAY PAL RAO JM '' !& ./ MA NO.46/MUM/2012 ( ()* + / ARISING OUT OF ITA NO.676/MUM/2010) ( $& $& $& $& / / / / ASSESSMENT YEAR : 2006-2007) SHRI PIYUSH CHATERBHOJ BHATIA VILLA NO.3 GIRIDHAR PARK MITH CHOWKY MARVE ROAD MALAD MUMBAI 400 064. PAN : AGOPB1228M. THE ADDL.COMMISSIONER OF INCOME-TAX RANGE 24(2) MUMBAI. ( ! / // / APPLICANT) & & & & / VS. ( -./0/ RESPONDENT) ! 1 11 1 2 2 2 2 / APPLICANT BY : SHRI VIPUL K.MODY -./0 1 2 1 2 1 2 1 2 / RESPONDENT BY : SHRI V.KRISHNA MOORTHY & 1 * / / / / DATE OF HEARING : 27.07.2012 34 1 * / DATE OF PRONOUNCEMENT : 27.07.2012 !5 !5 !5 !5 / / / / O R D E R PER R.S.SYAL AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FOR THE RECA LLING OF THE ORDER OF THE TRIBUNAL DATED 20 TH OCTOBER 2010 IN ITA NO.676/MUM/2010. 2. THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL CONTENDED THAT THE ASSESSEE WAS PRE VENTED BY REASONABLE CAUSE FOR APPEARANCE ON THE DATE OF HEARING. IN SUPPORT OF HIS SUBMISSION AN AFFIDAVIT DATED 28 TH JANUARY 2012 OF THE ASSESSEE HAS BEEN FILED. THE LEARNED D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. MA NO.46/MUM/2012 SHRI PIYUSH CHATERBHOJ BHATIA. 2 3. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR THE A BSENCE OF THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAKEN UP FOR HEARING BY TH E TRIBUNAL. WE THEREFORE RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY T O FIX THE APPEAL FOR HEARING ON 8 TH OCTOBER 2012. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE ANNOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN CO URT AND THE LEARNED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 4. 6 *7 ! 1 '' !& * 8 1 #* 9: IN THE RESULT THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 27 TH JULY 2012. . !5 1 34 ;!&7 4 1 < SD/- SD/- (VIJAY PAL RAO) (R.S.SYAL) $ ! $ ! $ ! $ ! / JUDICIAL MEMBER ! ! ! ! / ACCOUNTANT MEMBER MUMBAI ; ;!& DATED 27 TH JULY 2012. DEVDAS* !5 1 -$*=' >' * !5 1 -$*=' >' * !5 1 -$*=' >' * !5 1 -$*=' >' */ COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPLICANT. 2. -./0 / THE RESPONDENT. 3. ? () / THE CIT(A) - XXIV MUMBAI. 4. ? / CIT 5. 'B< -$*$& / DR ITAT MUMBAI 6.