D. CRESCORE EXECUTIVE ALLIANCE, MUMBAI V. ITO 21(2)(4), MUMBAI

MA 112/MUM/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4786 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 17-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POOJA SWAROOP

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI . . , , BEFORE SHRI R. C. SHARMA , ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL ME MBER ./ M .A. NO. 112/MUM/2016 (ARISING OUT OF ITA NO. 4775/MUM/2012) ( / ASSESSMENT YEAR: 2008 - 09 ) D. CRESCORE EXECUTIVE ALLIANCE, 64/C - 10, SHILPA SHREE, TRIMURTI ROAD, SION POST, MUMBAI - 400 022 / VS. ITO - 21(2)(4), MUM BAI ./ ./ PAN/GIR NO. AAFFD 8864 J ( APPLICANT ) : ( RESPONDENT ) APPLICANT BY : SHRI PRAKASH G. JHUNJHUNWALA RESPONDENT BY : SMT. POOJA SWAROOP / DATE OF HEARING : 02.09.2016 / DATE OF PRON OUNCEMENT : 1 4 .09.2016 / O R D E R PER R. C. SHARMA , A. M.: THIS MISCELLANEOUS PETITION AROSE OUT OF THE EX PARTE ORDER BY THE TRIBUNAL DATED 14.5.2015. 2. WE HAVE CONSIDERED THE RIVAL CONTENTIONS AND FOUND THAT THE APPEAL WAS DISPOSED EX PARTE B Y THE TRIBUNAL ON 14.5.2015. THE ASSESSEE FILED AFFIDAVIT IN SUPPORT OF THE CONTENTION THAT THERE EXISTED BONA FIDE REASON FOR NON - APPEARANCE BEFORE THE TRIBUNAL ON TH E DATE FIXED FOR HEARING. THROUGH THE AFFIDAVIT, IT WAS CONTENDED THAT THE ASSESSEE WAS T ERRIBLY BUSY AND MENTALLY DISTURBED IN ATTENDING HER FAMILY DISPUTES AND DIVORCE PETITION PENDING BEFORE HONBLE FAMILY COURT, BANDRA, MUMBAI. DUE TO FAMILY DISPUTES AND 2 MA NO. 112/MUM/2016 (A.Y. 2008 - 09) D. CRESCORE EXECUTIVE ALLIANCE VS. ITO MENTAL STRESS, A SSESSEE SUFFERED FROM THYROID, DIABETS AND HYPERTENSION AND WAS NOT AB LE TO ATTEND ANY BUSINESS AND TAX RELATED MATTERS. 3. IT WAS FURTHER SUBMITTED THAT THE ASSESSEE HAD TO LEAVE THE RESIDENCE OF HER HUSBAND MR. DEEPAK GOKULDAS AND THEREAFTER STARTED RESIDING AT HER MOTHERS PLACE SITUATED AT BORIVALI. THE NOTICE OF 2 ND A PPEAL HEARING WAS SERVED AT ASSESSEES HUSBANDS RESIDENCE WHO DID NOT INFORM HER NOR HANDED A COPY OF NOTICE TO HER DUE TO WHICH THE APPEAL REMAINED UNATTENDED. 4. IN VIEW OF THE ABOVE, WE ARE SATISFIED THAT THERE WAS A REASONABLE CA U SE FOR NON APPEARAN CE ON THE DATE FIXED FOR HEARING. IN THE INTEREST OF JUSTICE, WE RECALL THE EX PARTE ORDER FOR HEARING ON MERITS. THE R EGISTRY IS DIRECTED TO ISSUE NOTICE OF HEARING AT THE PRESENT ADDRESS OF THE ASSESSEE. WE DIRECT ACCORDINGLY. 5. IN THE RESULT, THE ASS ESSEES MISCELLANEOUS APP LICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON SEPTEMBER 1 4 , 201 6 SD/ - SD/ - ( SANJAY GARG ) ( R. C. SHARMA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / MUMBAI ; / DATED : 1 4 . 0 9 .201 6 . . ./ ROSHANI , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT - CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F ILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI