SIMTO PROPERTY DEVELOPERS LTD, V. ITO WD 5(3)(4),

MA 142/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9129 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2006-2007
• Appeal Filed On: 05-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause; Non compliance

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J , MUMBAI BEFORE SHRI RAJENDRA SINGH, A.M. AND SHRI VIVEK VARMA, J.M. M.A. NO. : 142/MUM/2012 (ARISING OUT OF ITA NO.3075/MUM/2010) ASSESSMENT YEAR : 2006-07 M/S. SIMTO PROPERTY DEVELOPERS LTD. C/O. JAIN AMBAVAT & ASSOCIATES 10, CHEMOX HOUSE, 3 RD FLOOR, 7, BARRACK ROAD, OPP. BOMBAY HOSPITAL, MUMBAI-400 020 PAN NO: AAACS 5299 L VS. THE INCOME TAX OFFICER WD 5(3)(4), AYAKAR BHAVAN, M. K. ROAD, MUMBAI-400 020 (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI C. V. JAIN RESPONDENT BY : SHRI RAJARSHI DWIVEDY DATE OF HEARING : 10 .08.2012 DATE OF PRONOUNCEMENT : 10 .08.2012 ORDER PER RAJENDRA SINGH, A.M. : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 10.10.2011 OF THE TRIBUNAL IN ITA NO.3075/MUM/2010. 2. IN THE SAID ORDER, THE TRIBUNAL HAD DISMISSED TH E APPEAL OF THE ASSESSEE AS UNADMITTED FOR WANT OF REPRESENTATION F ROM THE SIDE OF THE M.A. NO : 142/MUM/2012 M/S. SIMTO PROPERTY DEVELOPERS LIMITED 2 ASSESSEE. THE ASSESSEE IN THE MISCELLANEOUS APPLIC ATION HAS SUBMITTED THAT THE NON REPRESENTATION WAS BECAUSE OF THE FACT THAT THE ASSESSEE HAD NOT RECEIVED THE NOTICE OF HEARING. IT HAS BEE N POINTED OUT THAT ON THE EARLIER HEARING ON 01.08.2011, THE BENCH DID NO T FUNCTION AND THEREAFTER THE ASSESSEE DID NOT RECEIVED ANY NOTICE OF HEARING AND AFFIDAVIT TO THAT EFFECT HAS BEEN FILED. 3. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECO RDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE FOR NON COMPLIANCE BY THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 10.10.2011 OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WILL BE HEARD ON 13.09.2012. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AND, THEREFORE, NO FORMAL NOTICE OF HEARING IS REQU IRED TO BE ISSUED BY THE REGISTRY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS STANDS ALLOWED. ORDER PRONOUNCED ON THIS 10 TH DAY OF AUGUST, 2012. SD/ - SD/ - ( VIVEK VARMA ) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT: 10.08.2012 M.A. NO : 142/MUM/2012 M/S. SIMTO PROPERTY DEVELOPERS LIMITED 3 COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE C.I.T. 4. CIT (A) 5. THE DR, - BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI ROSHANI