NARESH KANAYALAL RAJWANI, V. ITOA WD 22(2)(2),

MA 151/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0915 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-09-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 30-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause; Non compliance

Judgement Text

MR. NARESH KANAYALAL RAJWANI. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, MUMBAI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER MA NO. 151/MUM/2013 ARISING OUT OF ITA 1291/MUM/2012 ASSESSMENT YEAR 2007-08 DATE OF HEARING: 20/9/2013 DATE OF PRONOUNCEMENT: 20/9/2013 O R D E R PER RAJENDRA SINGH, AM THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 28.02.2013 OF THE TRI BUNAL IN ITA NO. 1291/MUM/2010. IN THE SAID ORDER THE TRIBUNAL HAD D ISMISED THE APPEAL OF THE ASSSESSEE AS UNADMITTED FOR WANT OF REPRESENTATION FROM THE SIDE OF THE ASSESSEE. 2. IN THE MISCELLANEUOUS APPLICATION, THE ASSESSEE HAS SUBMITTED THAT IT HAD NOT RECEIVED ANY FORMAL NOTICE OF HEARING WHICH WAS THE REASON FOR NON COMPLIANCE. IT HAS ALSO BEEN SUBMITTED THAT THE ASSESSE WAS NOT AW ARE OF THE SYSTEM OF DATE OF HEARING BEING GIVEN ON THE ACKNOWLEDGEMENT RECEIPT OF THE FILING OF THE APPEAL. AN AFFIDAVIT TO THAT EFFECT HAS ALSO BEEN FILED AND IT HAS BEEN REQUESTED THAT THE MATTER MAY BE RECALLED FOR FRESH ADJUDICATION AFTER HEARING THE ASSESSEE. MR. NARESH KANAYALAL RAJWANI 73, JAI HIND MARKET, DR. C.G. ROAD, CHEMBUR COLONY MUMBAI 400 074. ITO, WARD 22(2)3 APPELLANT RESPONDENT DEPARTMENT BY. SHRI O.P. SINGH ASSESSEE BY: SHRI S.M.AGARWAL MR. NARESH KANAYALAL RAJWANI. PAGE 2 OF 2 3. WE HAVE PERUSED THE RECORDS AND CONSIDERED MATT ER CAREFULLY. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, WE ARE SATISF IED THAT THERE WAS REASONABLE CAUSE FOR NON COMPLIANCE ON PART OF THE ASSESSEE. T HEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 28.02.2013 OF TH E TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WOULD BE HEARD ON 9.12 .2013. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AND THEREFORE NO FORMAL NOTICE IS REQUIRED TO BE ISSUED BY THE RE GISTRY. 4. IN THE RESULT MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON 20-9-2013 SD/- SD/- (I.P. BANSAL) (RAJENDRA SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER SKS SR. P.S, MUMBAI DATED. 20-9- 2013 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, B BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI