IN THE INCOME TAX APPELLATE TRIBUNAL
                          "B" Bench, Mumbai

                Before Shri D. Manmohan, Vice President
              and Shri B. Ramakotaiah, Accountant Member

                          MA No. 567/Mum/2011
                  (Arising out of ITA No. 6246/Mum/2008)
                         (Assessment Year: 2005-06)

Shri Mukesh A Motasha                     D C I T - 9(3)
Tribhuvan 6, Dakshina                 Vs. Aayakar Bhavan, M.K. Road
Murty Co. op. Hsg. Society                Mumbai 400020
10th Road, JVPD Scheme
Vile Parle (W), Mumbai 400049
PAN - AACPM 3116 H
             Applicant                                Respondent

                   Applicant by:      Shri Mayur A. Shah
                   Respondent by:     Ms. Neeraja Pradhan

                   Date of Hearing:       24.08.2012
                   Date of Pronouncement: 24.08.2012






                                    ORDER

Per D. Manmohan, V.P.

     This application is filed by the assessee seeking recall of the order dated
14th October, 2011 passed by the ITAT "B" Bench, Mumbai.

2.    The learned counsel for the assessee furnished an explanation along
with an affidavit in support of the contentions that there is a bonafide
reason for non-appearance on the date fixed for hearing and hence the
exparte order deserves to be recalled under Rule 24 of the Income-tax
(Appellate Tribunal) Rules, 1963.

3.    We have also heard the learned D.R. in this regard.

4.    Having regard to the peculiar circumstances of the case, we are
satisfied that the non-appearance on the date fixed for hearing, which
resulted in disposal of the appeal exparte qua assessee, is supported by
sufficient cause and hence in the interest of substantial justice we hereby
recall the impugned order and direct the Registry to post the appeal for final
                                           2                  MA No. 567/Mum/2011
                                                              Shri Mukesh A Motasha






hearing on 17.09.2012. Since the date of hearing is announced in the open
court issuance of notice to the parties is dispensed with.

5.        In the result, miscellaneous application filed by the assessee is
allowed.

Order pronounced in the open court on 24th August 2012.

                  Sd/-                                       Sd/-
            (B. Ramakotaiah)                            (D. Manmohan)
           Accountant Member                            Vice President

Mumbai, Dated: 24th August 2012

Copy to:

     1.   The   Appellant
     2.   The   Respondent
     3.   The   CIT(A) ­ Central - I, Mumbai
     4.   The   CIT­ Central - I, Mumbai City
     5.   The   DR, "B" Bench, ITAT, Mumbai

                                                          By Order

//True Copy//
                                                       Assistant Registrar
                                               ITAT, Mumbai Benches, Mumbai
n.p.