G. N. MUSRY P. LTD, MUMBAI V. ITO 1(1)4, MUMBAI

ITA 3985/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7223 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 22-03-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 25-06-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RUPCHAND JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, SMC, MUMBAI BEFORE SHRI R.V.EASWAR, SENIOR VICE PRESIDENT ITA NO. 3985/MUM/2009 (ASSESSMENT YEAR: 2003-04) G N MUSRY P.LTD CANADA BLDG, CHARANJIT RAI RD, MUMBAI APPELLANT (PAN: AABCG4784B) VS INCOME TAX OFFICER WARD 1(1)(4) AAYAKAR BHAVAN, M K ROAD, MUMBAI-400020 RESPONDENT APPELLANT BY: SHRI RUPCHAND JAIN RESPONDENT BY: SHRI MOHD.USMAN O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E EX-PARTE ORDER PASSED BY THE CIT(A) ON 12.05.2009 DISMISSING THE ASSESSEE S APPEAL ON THE GROUND OF DELAY. THERE WAS A DELAY OF 21 DAYS IN THE FILI NG OF THE APPEAL. THE CIT(A) ISSUED SHOW CAUSE NOTICE TO THE ASSESSEE, IN RESPO NSE TO WHICH THE LETTER WAS FILED BY SMT. INDU SHARMA, PA TO MR.ROOPCHAND JAIN WHO WAS THE DIRECTOR OF THE ASSESSEE-COMPANY EXPLAINING THAT THE SAID DI RECTOR HAD SUFFERED HEART ATTACK WHICH HAD GIVEN RISE TO THE DELAY. THE CIT (A) REFUSED TO TAKE NOTE OF THE LETTER ON THE GROUND THAT IT WAS NOT SIGNED BY THE AUTHORIZED PERSON. ACCORDINGLY, HE DISMISSED THE APPEAL. 2 2. I HAVE CONSIDERED THE FACTS AND THE RIVAL SUBMI SSIONS AND I FIND THAT THE CIT(A) OUGHT TO HAVE CONDONED THE DELAY. THE DELA Y WAS NOT LARGE. A LETTER HAD BEEN FILE BEFORE HIM SHOWING THAT THE DIRECTOR O F THE COMPANY HAD SUFFERED HEART ATTACK WHICH HAD OCCASIONED THE DELAY. THE APPEAL OUGHT TO HAVE BEEN ADJUDICATED ON MERITS. I, THEREFORE, CONDONE THE DELAY OF 21 DAYS IN FILING THE APPEAL BEFORE THE CIT(A) AND RESTORE THE APPEAL TO HIS FILE FOR BEING DISPOSED OFF ON MERITS IN ACCORDANCE WITH LAW. 3. THE APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THE DATE OF HEARIN G ON 23.03.2010. SD ( R V EASWAR ) SENIOR VICE PRESIDENT MUMBAI, DATED 23 RD MARCH 2010 SRL:22310 COPY TO: 1. G N MUSRY P.LTD CANADA BLDG, CHARANJIT RAI RD, MUMBAI 2. ITO, 1(1)4), MUMBAI 3. CIT- I 4. CIT(A)- I 5. DR SMC BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI