JITENDRA V SANGHAVI, v. ASST CIT CIR 15(3),

MA 7/MUM/2013 | 2007-2008
Pronouncement Date: 12-07-2013 | Result: Allowed

Appeal Details

RSA Number 719924 RSA 2013
Assessee PAN AZDPS2873H
Bench Mumbai
Appeal Number MA 7/MUM/2013
Duration Of Justice 6 month(s) 7 day(s)
Appellant JITENDRA V SANGHAVI,
Respondent ASST CIT CIR 15(3),
Appeal Type Miscellaneous Application
Pronouncement Date 12-07-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted J
Tribunal Order Date 12-07-2013
Assessment Year 2007-2008
Appeal Filed On 04-01-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH MUMBAI .. ! ' $ BEFORE SHRI R. S. SYAL A. M. AND SHRI VIVEK VARMA J. M. ! ! ! ! ! ! ! ! % % % %/ // / M.A. NO.07/MUM/2013 (ARISING OUT OF ITA NO.4476/MUM/2011) ( % ' '' % ' '' % ' '' % ' '' / / / / ASSESSMENT YEAR: 2007-08) SHRI JITENDRA V. SANGHAVI 13 MARWADI CHAWL M. G. ROAD GHATKOPAR (EAST) MUMBAI-400 077 % % % % / VS. THE ASSTT. COMMISSIONER OF INCOME-TAX CIRCLE 15(3) MUMBAI ( ./ ) ./ PAN/GIR NO. AZDPS 2873 H ( (* / APPELLANT ) : ( + (* / RESPONDENT ) (* - / APPELLANT BY : SHRI SHAILESH DOSHI + (* . - / RESPONDENT BY : SHRI RAJENDRA KUMAR % . /0 / // / DATE OF HEARING : 12.07.2013 12' . /0 / DATE OF PRONOUNCEMENT : 12.07.2013 3 3 3 3 / // / O R D E R PER R. S. SYAL AM: BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 23.10.2012 PASSED EX-PARTE IN ITA NO. 4476/MUM/2011 ON THE GROUND THAT THE ASSESSEE WAS N OT AWARE OF THE 2 MA NO.07/MUM/2013 (AY 2007-08) SHRI JITENDRA V. SANGHAVI VS. ASST. CIT FACT THAT THE ERSTWHILE COUNSEL HAD NOT APPEARED BE FORE THE BENCH ON THE SCHEDULE DATE OF HEARING BUT HE CAME TO KNOW THIS O NLY WHEN THE EX- PARTE ORDER WAS SERVED ON HIM. SINCE THIS AVERMENT MADE BY THE ASSESSEE IS DULY SUPPORTED BY AN AFFIDAVIT WE ARE SATISFIED WITH THE REASONS ADVANCED BY THE ASSESSEE FOR HIS NON-APPEAR ANCE AT THE TIME OF HEARING FIXED ON 22.10.2012. ACCORDINGLY KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES 1963 WE RE CALL THE EX-PARTE ORDER DATED 23.10.2012 (SUPRA) PASSED BY THE TRIBUN AL AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON 23.09.2013 AS AN NOUNCED IN THE OPEN COURT WHICH HAS BEEN TAKEN NOTE BY THE REPRESENTATI VES OF BOTH THE SIDES. THE LD. AR HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 2. IN THE RESULT MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. THE DECISION PRONOUNCED IN THE OPEN COURT IMMEDIATE LY ON CONCLUSION OF THE HEARING ON 12 TH JULY 2013. SD/- SD/- (VIVEK VARMA) (R. S. SYAL) / JUDICIAL M. / ACCOUNTANT M. MUMBAI; 4% DATED : 12.07.2013 .%../ ROSHANI SR. PS 3 MA NO.07/MUM/2013 (AY 2007-08) SHRI JITENDRA V. SANGHAVI VS. ASST. CIT 3 . +/! 5!'/ 3 . +/! 5!'/ 3 . +/! 5!'/ 3 . +/! 5!'// COPY OF THE ORDER FORWARDED TO : 1. (* / THE APPELLANT 2. + (* / THE RESPONDENT . 3. 6 ( ) / THE CIT(A) 4. 6 / CIT - CONCERNED 5. ! 9: +/% / DR ITAT MUMBAI 6. :;' < / GUARD FILE. //TRUE COPY// 3% 3% 3% 3% / BY ORDER = == =/ // /> > > > (DY./ASSTT. REGISTRAR) / ITAT MUMBAI