SUNIL DOSHI, V. ASST CIT CIR 24(2),

MA 12/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0975 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2001-2002
• Appeal Filed On: 08-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N JAYENDRAN
• Keywords: Reasonable cause; Tax effect

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J MUMBAI . . , . , ! ' BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI B.RAMAKOTAIAH , ACCOUNTANT MEMBER MA NO.12/MUM/2013 (ARISING OUT OF ITA NO.2250/MUM/2007,A.Y. 2001-02) SHRI SUNIL DOSHI, B-7, KHETAN ESTATE, RAMACHANDRA LANE, MALAD (W), MUMBAI 400064 PAN:AAEPM 9839E (APPLICANT) VS. THE ACIT 24(2) 6 TH FLOOR, C-13, ROOM NO.601 PRATYAKSHAKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA(E), MUMBAI - 51 (RESPONDENT) APPLICANT BY : SHRI N.JAYENDRAN RESPONDENT BY : MS. NEERAJA PR ADHAN DATE OF HEARING : 30/08/20 13 DATE OF PRONOUNCEMENT : 30/08/2013 ORDER PER I.P.BANSAL, J.M, VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE TH E ASSESSEE IS SEEKING RECALL OF EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 1/ 1/2010 IN ITA NO.2250/MUM/2007. THE SAID ORDER WAS DECIDED AGA INST CROSS APPEALS ONE BY THE DEPARTMENT AND OTHER BY THE ASSESSEE. THE DEPA RTMENTAL APPEAL IS ITA NO. 1938/MUM/2007. THE APPEAL FILED BY THE DEPARTMENT WAS DISMISSED ON ACCOUNT OF LOW TAX EFFECT WHICH WAS LESS THAN RS.2.00 LACS . THE ASSESSEES APPEAL WAS DISMISSED ON ACCOUNT OF FAILURE OF THE ASSESSEE TO ATTEND ON THE FIXED DATE OF HEARING. IT IS THE CASE OF THE ASSESSEE THAT THE REPRESENTATIVE OF THE ASSESSEE MR. Y.K.VED OF M/S. NATVARLAL VEPAPRI & CO., WHO WAS AS SISTING THE PARTNERS IN ALL TAX MATTERS, THROUGH OVERSIGHT DID NOT TAKE COGNIZA NCE OF THE CAUSE LIST AND DID NOT NOTE DOWN THE ADJOURNED DATE OF HEARING. THERE FORE, LD. AR PLEADED THAT MA NO.12/MUM/2013 2 THERE WAS REASONABLE CAUSE FOR NON-ATTENDANCE ON TH E FIXED DATE OF HEARING. THE REASONS STATED IN THE APPLICATION ARE SUPPORTED BY AND AFFIDAVIT DATED 7/01/2013. 2. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOTH THE PARTIES, WE ARE SATISFIED THAT NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING IS SUPPORTED BY SUFFICIENT CAUSE, THEREFORE, AS PER RULE-24 OF APPE LLATE TRIBUNAL RULES, 1963 WE SET ASIDE THE AFOREMENTIONED EX-PARTE ORDER DATED 0 1/01/2010 AND RESTORE THE APPEAL FILED BY THE ASSESSEE WHICH WILL NOW BE FIXE D FOR HEARING ON 11/11/2013. THE DATE WAS NOTED BY THE LD. A.R APPEARING ON BEHA LF OF THE ASSESSEE WAIVING HIS RIGHT TO RECEIVE NOTICE OF HEARING FOR 11/11/2013. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED IN THE MANNER AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT ON 3 0/08/2013. $ % &' ( )*+ 30/08/2013 % , ' SD/- S D/- ( . / B.RAMAKOTAIAH ) ( . . / I.P. BANSAL ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; )* DATED 30/08/2013 $ $ $ $ % %% % ./01 ./01 ./01 ./01 21'/ 21'/ 21'/ 21'/ / COPY OF THE ORDER FORWARDED TO : 1. 34 / THE APPELLANT 2. .534 / THE RESPONDENT. 3. 6 ( ) / THE CIT(A)- 4. 6 / CIT 5. 17, ./* , , / DR, ITAT, MUMBAI 6. ,8 9 / GUARD FILE. $* $* $* $* / BY ORDER, 51/ ./ //TRUE COPY// : :: : / ; ; ; ; < < < < (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI