AARTI JAGMOHAN MEHTA, v. ITO RG 20(1)(1),

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A MUMBAI .. ! ! ! ! '. #. $%& #' # ( BEFORE SHRI B.R.MITTAL JM AND SHRI N.K.BILLAIYA AM )!)! !#' ./ MA NO.625/MUM/2012 ( # + - . / ARISING OUT OF ITA NO.4190/MUM/2011) ( ' / !0/ / / / / ASST.YEAR 2004-2005) MS.AARTI JAGMOHAN MEHTA 605-A BREEZE 3 RD CROSS LANE LOKHANDWALA COMPLEX ANDHERI (WEST) MUMBAI 400 053 PAN : AANPM8050D. ' ' ' ' / VS. THE INCOME TAX OFFICER RANGE 20(1)(1) MUMBAI. ( !# / // / APPLICANT) ( 1234 / RESPONDENT) !# 5 55 5 6 # 6 # 6 # 6 # / APPLICANT BY : SHRI K.R.RASTOGI 1234 5 6 # 5 6 # 5 6 # 5 6 # / RESPONDENT BY : SHRI PITAMBAR DAS '! 5 .' / / / / DATE OF HEARING : 18.10.2013. 780 5 .' / DATE OF PRONOUNCEMENT : 18.10.2013. #9 #9 #9 #9 / / / / O R D E R PER N.K.BILLAIYA AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FO R THE RECALLING OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 22.03.2012 PASSED IN IT A NO.4190/MUM/2011 FOR THE ASSESSMENT YEAR 2004-2005. 2. THE ASSESSEE VIDE THE PRESENT MISCELLANEOUS APPL ICATION SUBMITTED THAT THE TRIBUNAL HAS DISMISSED THE APPEA L OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FOR T HE ASSESSEE SUBMITTED THAT THE ASSESSEE WAS SUFFERING FROM VARIOUS AILMENTS AND FOR BETTER MEDICAL TREATMENT SHE HAS B EEN SHIFTED TO MA NO.625/MUM/2012 MS.AARTI JAGMOHAN MEHTA. 2 LUCKNOW DUE TO WHICH SHE HAS NOT GOT THE COMMUNICA TION REGARDING THE DATE OF HEARING OF HER CASE. THE LEARNED COUNSE L FOR THE ASSESSEE THEREFORE SUBMITTED THAT THE ASSESSEE WAS PREVENTE D BY REASONABLE CAUSE FOR APPEARANCE ON THE DATE OF HEARING. AN AF FIDAVIT OF THE ASSESSEE DATED 13.09.2012 HAS BEEN FILED IN SUPPORT OF THIS CONTENTION. 3. AFTER HEARING BOTH THE PARTIES AND CONSIDERING T HE RELEVANT MATERIAL ON RECORD WE ARE SATISFIED WITH THE REASO NING GIVEN BY THE ASSESSEE FOR HER NON-APPEARANCE BEFORE THE TRIBUNAL AT THE TIME WHEN THE APPEAL WAS TAKEN UP FOR HEARING BY THE TRIBUNAL . WE THEREFORE RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY T O FIX THE APPEAL FOR HEARING ON 10 TH DECEMBER 2013. SINCE THE ANNOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN COURT THERE IS NO NEED FOR SENDING ANY SEPARATE NOTICE TO THE ASSESSEE AS THE LEARNED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 4. : .; !# 5 )!)! !#' ! < . 5 =. >% IN THE RESULT THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 18 TH OCTOBER 2013. #9 5 780 ?'; 8 5 @ SD/- SD/- (B.R.MITTAL) (N.K.BILLAIYA) / JUDICIAL MEMBER #' #' #' #' / ACCOUNTANT MEMBER MUMBAI ; ?' DATED : 18 TH OCTOBER 2013. SINI* MA NO.625/MUM/2012 MS.AARTI JAGMOHAN MEHTA. 3 #9 5 1.) A#)0. #9 5 1.) A#)0. #9 5 1.) A#)0. #9 5 1.) A#)0./ COPY OF THE ORDER FORWARDED TO : 1. !# / THE APPLICANT. 2. 1234 / THE RESPONDENT. 3. B ( ) / THE CIT(A) -31 MUMBAI. 4. B / CIT 5. )!E@ 1.' / DR ITAT MUMBAI 6. @F/ G / GUARD FILE. #9' #9' #9' #9' / BY ORDER 2). 1. //TRUE COPY// + ++ +/ // /> = > = > = > = ( DY./ASSTT. REGISTRAR) / ITAT MUMBAI