LAND FOOD CO OP HSG SOC. LTD, v. ITO WD 16(1)(3),

MA 79/MUM/2012 | 2004-2005
Pronouncement Date: 12-07-2013 | Result: Allowed

Appeal Details

RSA Number 7919924 RSA 2012
Assessee PAN AAAAL0060C
Bench Mumbai
Appeal Number MA 79/MUM/2012
Duration Of Justice 1 year(s) 5 month(s) 3 day(s)
Appellant LAND FOOD CO OP HSG SOC. LTD,
Respondent ITO WD 16(1)(3),
Appeal Type Miscellaneous Application
Pronouncement Date 12-07-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted K
Tribunal Order Date 12-07-2013
Assessment Year 2004-2005
Appeal Filed On 08-02-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL K BENCH MUMBAI .. ! # BEFORE SHRI R. S. SYAL A. M. AND SHRI VIVEK VARMA J. M. $ $ $ $/ // / M.A. NO.79/MUM/2012 (ARISING OUT OF ITA NO.6866/MUM/2007) ( $ ! &! $ ! &! $ ! &! $ ! &! / / / / ASSESSMENT YEAR: 2004-05) LANDS END CO-OPERATIVE HOUSING SOCIETY LTD. 29-D DONGERSEY ROAD MALABAR HILL MUMBAI-400 006 $ $ $ $ / VS. THE INCOME TAX OFFICER WARD 16(1)(3) MATRU MANDIR TARDEO ROAD MUMBAI-400 007 ' ./ () ./ PAN/GIR NO. AAAAL 0060 C ( '* / APPELLANT ) : ( + '* / RESPONDENT ) '* - / APPELLANT BY : SHRI SATISH MODY + '* . - / 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 16.09.2009 PASSED EX-PARTE IN ITA NO. 6866(MUM)/2007 ON THE GROUND THAT THE ASSESSEE WAS NOT AWARE OF THE FINAL 2 MA NO.79/MUM/2012 (AY 2004-05) LANDS END CO-OPERATIVE HOUSING SOCIETY LTD. VS. ITO DATE OF HEARING BECAUSE OF THE LOSS OF TRACK OF ADJ OURNMENT ON ACCOUNT OF NON FUNCTIONING OF BENCH AND THE HEARING OF THE APPEAL OF AY 2003-04 WAS ALSO CAME FOR HEARING DURING THE SAME PERIOD AND HENCE H E COULD NOT ATTEND ON THE GIVEN DATE. SINCE THIS AVERMENT MADE BY THE ASSESS EE IS DULY SUPPORTED BY AN AFFIDAVIT WE ARE SATISFIED WITH THE REASONS ADVANC ED BY THE ASSESSEE FOR HIS NON-APPEARANCE AT THE TIME OF HEARING FIXED ON 11.0 9.2009. ACCORDINGLY KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES 1963 WE RECALL THE EX-PARTE ORDER DATED 16.09.2009 (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 16.0 9.2013 AS ANNOUNCED IN THE OPEN COURT WHICH HAS BEEN TAKEN NOTE BY THE REPRESE NTATIVES 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 MEMBER / ACCOUNTANT MEMBER MUMBAI; 4$ DATED : 12.07.2013 .$../ ROSHANI SR. PS 3 MA NO.79/MUM/2012 (AY 2004-05) LANDS END CO-OPERATIVE HOUSING SOCIETY LTD. VS. ITO 3 . +/ 5 &/ 3 . +/ 5 &/ 3 . +/ 5 &/ 3 . +/ 5 &// COPY OF THE ORDER FORWARDED TO : 1. '* / THE APPELLANT 2. + '* / THE RESPONDENT . 3. 6 ( ) / THE CIT(A) 4. 6 / CIT - CONCERNED 5. 9: +/$ / DR ITAT MUMBAI 6. :;! < / GUARD FILE. //TRUE COPY// 3$ 3$ 3$ 3$ / BY ORDER = == =/ // /> ( > ( > ( > ( (DY./ASSTT. REGISTRAR) / ITAT MUMBAI