As per Rule 24 of Appellat Tribunal Rule miss communication of date of hearing can deserve the order to be recalle

Last updated: 20 August 2012

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Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
By this miscellaneous application, the assessee is seeking recall of the order of the Tribunal dated 13-12-2010 passed ex-party in ITA No. 771/Mum/2009 on the ground that there was a miss-communication about the date of hearing by the articled clerk of the firm of authorized representative of the assessee which resulted in its non appearance on the date of hearing fixed on 13-12-2010. Keeping in view this submission made by the assessee in its present application which has been further reiterated by its authorized representative at the time of hearing, we are satisfied that the non appearance of the assessee at the time of hearing of its appeal on 13-12-2010 was for sufficient cause. We, therefore, recall the order of the Tribunal dated 13-12-2010 (supra) passed ex-party, keeping in view the proviso to Rule 24 of Appellate Tribunal Rules, 1963 and restore the appeal of the assessee to its original number. The Registry is directed to fix the same for fresh hearing on 06-12-2012 as pronounced in the Open Court and taken note of by the representatives of both the sides.

Citation :
M/s Sindoori Traders Pvt. Ltd., 301A, Solaris – 1, Sakhi Vihar Road, Andheri (E), Mumbai – 72. PAN: AAACS6166Q Applicant Vs. The Income-tax Officer, 8(3)-2, Mumbai.Respondent

IN THE INCOME TAX APPELLATE TRIBUNAL

MUMBAI BENCH “E”, MUMBAI

Before Shri D. Manmohan,Vice President

and Shri P.M.Jagtap, Accountant Member

M.A. No. 596/Mum/2011

(ITA No. 771/Mum/2009)

Assessment Year: 2003-04.

M/s Sindoori Traders Pvt. Ltd.,

301A, Solaris – 1,

Sakhi Vihar Road, Andheri (E),

Mumbai – 72.

PAN: AAACS6166Q

Applicant

Vs.

The Income-tax Officer,

8(3)-2, Mumbai.

Respondent

Applicant by: Shri Rakesh Milwani.

Respondent by: Shri K.G. Kutty.

O R D E R

Per P.M. Jagtap, A.M.:

By this miscellaneous application, the assessee is seeking recall of the order of the Tribunal dated 13-12-2010 passed ex-party in ITA No. 771/Mum/2009 on the ground that there was a miss-communication about the date of hearing by the articled clerk of the firm of authorized representative of the assessee which resulted in its non appearance on the date of hearing fixed on 13-12-2010. Keeping in view this submission made by the assessee in its present application which has been further reiterated by its authorized representative at the time of hearing, we are satisfied that the non appearance of the assessee at the time of hearing of its appeal on 13-12-2010 was for sufficient cause. We, therefore, recall the order of the Tribunal dated 13-12-2010 (supra) passed ex-party, keeping in view the proviso to Rule 24 of Appellate Tribunal Rules, 1963 and restore the appeal of the assessee to its original number. The Registry is directed to fix the same for fresh hearing on 06-12-2012 as pronounced in the Open Court and taken note of by the representatives of both the sides.

2. In the result, the miscellaneous application of the assessee is allowed.

Order pronounced on this 3rd day of August, 2012.

Sd/- Sd/-

(D. Manmohan) (P.M. Jagtap)

Vice President Accountant Member

Mumbai,

Dated: 3rd August, 2012

Wakode

Copy to:

1. Applicant.

2. Respondent

3. C.I.T.