PAREKH G MEWALRAMANI, V. ASST CIT 19(1),

MA 135/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0023 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 28-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D V LAKHANI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER MA NO. 135/MUM/2012 (ARISING OUT OF ITA NO. 6210/MUM/2010) (ASSESSMENT YEAR: 2005-06) SHRI PRAKASH G. KEWALRAMANI A C I T - 19 (1) 301, DEJAVU APTS. 77, HILL ROAD MUMBAI BANDRA (W), MUMBAI 400050 VS. PAN - AAGPK 4702 K APPELLANT RESPONDENT APPELLANT BY: SHRI D.V. LAKHANI RESPONDENT BY: SHRI MANOJ KUMAR DATE OF HEARING: 22.03.2013 DATE OF PRONOUNCEMENT: 22.03.2013 O R D E R PER D. MANMOHAN, V.P. BY THIS APPLICATION THE ASSESSEE SEEKS RECALL OF TH E ORDER DATED 29 TH NOVEMBER, 2011 PASSED BY THE ITAT C BENCH, IN EXE RCISE OF THE POWERS VESTED IN US UNDER RULE 24 OF THE APPELLATE TRIBUNA L RULES. 2. IT MAY BE NOTICED THAT THE CASE WAS POSTED FOR HEAR ING ON 29.11.2011 ON WHICH DATE NONE APPEARED ON BEHALF OF THE ASSESS EE AND HENCE THE APPEAL WAS DISPOSED OF EXPARTE ON MERITS. IN THE PETITION FILED BEFORE US THE ASSESSEE STATED THAT HE DID NOT RECEIVE THE NOTICE AND WAS U NAWARE OF THE FACT THAT THE MATTER WAS BEING POSTED FOR HEARING BEFORE C BENC H ON 29.11.2011, WHICH RESULTED IN NON-APPEARANCE ON THE SPECIFIED DATE. W HEN CONFRONTED WITH THE FACT THAT THE ASSESSEE RECEIVED THE NOTICE FIXING T HE CASE FOR HEARING ON 29.11.2011 (VIDE ACKNOWLEDGEMENT CARD ON RECORD), T HE ASSESSEE TOOK A NEW PLEA BY STATING THAT THE NOTICE WAS IN FACT RECEIVE D AND FORWARDED TO THE CONCERNED CHARTERED ACCOUNTANT WHO DID NOT APPEAR O N THE SAID DATE DUE TO INADVERTENCE. SHRI G.R. NAIK, CHARTERED ACCOUNTANT, WAS PRESENT IN THE COURT ALONGWITH SHRI D.V. LAKHANI, THE AUTHORISED REPRESE NTATIVE OF THE ASSESSEE. AN AFFIDAVIT WAS FILED BY SHRI G.R. NAIK STATING TH AT THE NOTICE OF HEARING WAS MA NO. 135/MUM/2012 SHRI PRAKASH G. KEWALRAMANI 2 SERVED UPON THE CLIENT, WHICH IN TURN WAS FORWARDED TO HIM, BUT DUE TO INADVERTENCE IT MISSED HIS ATTENTION AND COULD NOT APPEAR ON THE SAID DATE. WHEN POINTED OUT AS TO HOW THE ASSESSEE HAS GIVEN A TOTALLY DIFFERENT VERSION IN THE MAIN PETITION HE TENDERED APOLOGY STATING TH AT THE FACTUM OF RECEIPT OF NOTICE WAS FORGOTTEN BY THE CHARTERED ACCOUNTANT AN D HE ASSUMED THAT THERE WAS NON-SERVICE OF NOTICE AND ACCORDINGLY PREPARED THE MISCELLANEOUS APPLICATION AND THE ASSESSEE BLINDLY SIGNED THE MIS CELLANEOUS APPLICATION HAVING TRUSTED THAT THE CHARTERED ACCOUNTANT WOULD HAVE STATED THE FACTS CORRECTLY. HE THUS OWNED UP THE RESPONSIBILITY AND SUBMITTED THAT FOR THE MISTAKE OF THE CHARTERED ACCOUNTANT THE ASSESSEE SH OULD NOT SUFFER. THOUGH IN THE INTEREST OF JUSTICE WE ARE OF THE VIEW THAT THE EXPLANATION NOW RENDERED BY ASSESSEES CHARTERED ACCOUNTANT CAN BEEN TAKEN A S REASONABLE CAUSE UNDER RULE 24 OF THE I.T. RULES, HAVING REGARD TO T HE SERIOUSNESS OF THE MATTER IN WHICH THE PETITION WAS PREPARED CASUALLY AND SIGNED BY THE ASSESSEE IRRESPONSIBLY, WE DEEM IT A FIT CASE FOR L EVYING COST OF ` 500/- ON THE CHARTERED ACCOUNTANT, WHO HAS BELIED THE TRUST OF T HE ASSESSEE. SHRI G.R. NAIK AGREED TO PAY THE COST. 3. WE HAVE HEARD THE LEARNED D.R. IN THIS REGARD AND C AREFULLY PERUSED THE RECORD. SINCE WE ARE OF THE OPINION THAT NON-AP PEARANCE ON THE DATE FIXED FOR HEARING IS ON ACCOUNT OF SUFFICIENT CAUSE , IN EXERCISE OF THE POWERS VESTED IN US UNDER RULE 24 OF THE I.T. RULES WE REC ALL THE ORDER DATED 29.11.2011 AND DIRECT THE REGISTRY TO POST THE APPE AL FOR HEARING ON 09.04.2013. SINCE THE DATE IS ANNOUNCED IN THE OPEN COURT, NOTICE TO THE PARTIES IS DISPENSED WITH. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS TREATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND MARCH, 2013. SD/- SD/- (B. RAMAKOTAIAH) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED: 22 ND MARCH, 2013 MA NO. 135/MUM/2012 SHRI PRAKASH G. KEWALRAMANI 3 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XXX, MUMBAI 4. THE CIT XIX, MUMBAI CITY 5. THE DR, C BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.