PRAMOD P. SHAH, v. ADDL CIT RG 12(1),

MA 681/MUM/2012 | 2008-2009
Pronouncement Date: 12-07-2013 | Result: Allowed

Appeal Details

RSA Number 68119924 RSA 2012
Assessee PAN AAGPS1012A
Bench Mumbai
Appeal Number MA 681/MUM/2012
Duration Of Justice 8 month(s) 5 day(s)
Appellant PRAMOD P. SHAH,
Respondent ADDL CIT RG 12(1),
Appeal Type Miscellaneous Application
Pronouncement Date 12-07-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 12-07-2013
Assessment Year 2008-2009
Appeal Filed On 06-11-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C MUMBAI BEFORE SHRI R.K. GUPTA JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH ACCOUNTANT MEMBER MA NO. 681/MUM/2012 ARISING OUT OF ITA NO.6383/MUM/2011 ASSESSMENT YEAR : 2008-09 PRAMOD P. SHAH 4/5 HAJI KASAM BLDG. 1 ST FLOOR TAMRIND LANE MUMBAI-400 001. PAN NO. AAGPS 1012 A VS. ADDL. CIT RANGE 12(1) AAYAKAR BHAVAN M.K. ROAD MUMBAI-400 020. ( APPLICANT ) (RESPONDENT) ASSESSEE BY : SHRI K I RAN P ANCHOLI REVENUE BY : SHRI O.P. SINGH DATE OF HEARING : 12/07/2013 DATE OF PRONOUNCEMENT : 12 /07/2013 O R D E R PER B. RAMAKOTAIAH AM: BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 19 TH OCTOBER 2010 PASSED EX-PARTE IN ITA NO.6383/MUM/2011 ON THE GROUND THAT DUE TO OVERSIGH T FROM ASSESSEES SIDE WHO IS AN AILING 67 YEAR OLD SENIOR CITIZEN T HE ASSESSEES COUNSEL COULD NOT ATTEND THE HEARING ON 04.10.2012. THE NON -APPEARANCE ON PART OF ASSESSEE ON WAS NEITHER DELIBERATE NOR WITH MALI CIOUS INTENTIONS. FURTHER THE ASSESSEE HAS SUBMITTED THAT HE INTENDE D TO PURSUE THE AFORESAID APPEAL AND REQUESTED FOR RECALL OF THE AB OVE ORDER. WE ARE SATISFIED THAT THE REASON ADVANCED BY THE ASSESSEE FOR ITS NON- MA NO.681/M/12 ARISING OUT OF ITA NO. 6383/M/11 A.Y.08-09 2 APPEARANCE AT THE TIME OF HEARING FIXED ON 04.10.20 12 CONSTITUTE SUFFICIENT CAUSE. ACCORDINGLY KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES 1963 WE RECALL THE EX-PARTE ORDER DATED 19/10/2012 (SUPRA ) PASSED BY THE TRIBUNAL AND REST ORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY I S DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON 19.09.2013 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE REPRESENTATIVES OF BOTH SI DES. 2. IN THE RESULT MISCELLANEOUS APPLICATION FILED B Y ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JULY 2013. SD/- SD/- (R.K. GUPTA ) JUDICIAL MEMBER (B. RAMAKOTAIAH ) ACCOUNTANT MEMBER MUMBAI DATED: 12/07/2013. JV. COPY TO: THE APPELLANT THE RESPONDENT THE CIT CONCERNED MUMBAI THE CIT(A) CONCERNED MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR ITAT MUMBAI.