JALDHARA PROPRTIES & TRADING P.LTD, V. DCIT 3(2),

MA 185/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0912 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Next Hearing Date: 13-09-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 24-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHUTOSH RAJHANS
• Assessee Lawyers: PRAKASH K JOTWANI
• Keywords: Reasonable cause; Non compliance

Judgement Text

, ,, , , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI , ! ' ' ' ' '#. . %&' , ( ! ) ) ) ) BEFORE SRI VIJAY PAL RAO, JM AND SHRI N.K.BILLAIYA, AM M.A.NO.185/MUM/2013 ARISING OUT OF ./ I.T.A. NO. 2104/MUM/2012 ( # * # * # * # * +* +* +* +* / ASSESSMENT YEAR : 2006-07 ) M.A.NO.186/MUM/2013 ARISING OUT OF ./ I.T.A. NO. 2103/MUM/2012 ( # * # * # * # * +* +* +* +* / ASSESSMENT YEAR : 2008-09 ) M/S JALDHARA P ROPERTIES & TRADING PVT. LTD. 309, DALAMAL TOWER, PLOT NO.211, NARIMAN POINT, MUMBAI-400021 # # # # / VS. THE DCIT 3 (2), MUMBAI-400020 !, ( ./ PAN : AAACI3042F ( ,- / APPELLANT ) .. ( ./,- / RESPONDENT ) ,- 0 1 / APPELLANT BY : SHRI PRAKASH K. JOTWANI ./,- 0 1 / RESPONDENT BY : SHRI ASHUTOSH R AJHANS # 0 2( / DATE OF HEARING : 20-09-2013 34+ 0 2( / DATE OF PRONOUNCEMENT : 20 -09-2013 5 / O R D E R PER N.K. BILLAIYA, AM: THESE MISCELLANEOUS APPLICATIONS HAVE BEEN FILED B Y THE ASSESSEE REQUESTING TO RECALL THE EXPARTE ORDER DATED 10.04 .2013 OF THE TRIBUNAL IN ITA NO. 2103 & 2104/MUM/2012. IN THE SAID ORDER THE TRIBUNAL HAD 2 M.A. NOS.185 & 186/MUM/2013 JALDHARA PROPERTIES & TRADING PVT. LTD. DISMISSED THE APPEALS OF THE ASSESSEE AS UNADMITTED FOR WANT OF REPRESENTATION FROM THE SIDE OF THE ASSESSEE. 2. IN THE MISCELLAENOUS APPLICATION, THE ASSESSEE HAS SUBMITTED THAT THE APPEAL HAD BEEN FIXED FOR HEARING ON 10.04.2013 . THE DATE OF HEARING WAS MENTIONED ON RECEIPT OF ACKNOWLEDGEMENT OF FILI NG OF APPEAL. ACCORDING TO THE LD. AR, IN THE PAST, WHENEVER HE U SED TO FILE APPEALS TO THE TRIBUNAL, NO DATE OF HEARING USED TO BE MENTION ED IN THE ACKNOWLEDGEMENT ISSUED BY THE TRIBUNAL. THEREFORE, THE LEARNED AR FOR THE ASSESSEE HAD INADVERTENTLY FORGOTTEN TO NOTE TH E DATE OF HEARING AND BECAUSE OF THIS MISTAKE, NO ONE COULD APPEAR BEFORE THE TRIBUNAL. AN AFFIDAVIT TO THAT EFFECT HAS BEEN FILED AND IT HAS BEEN REQUESTED THAT THE ORDER MAY BE RECALLED FOR FRESH ADJUDICATION AFTER HEARING THE ASSESSEE. 3. WE HAVE PERUSED THE RECORDS AND CONSIDERED THE MATTER CAREFULLY. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE FOR NON COMPLIANCE ON PART OF THE ASSESSEE. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL TH E ORDER DATED 10.04.2013 OF THE TRIBUNAL AND RESTORE THE APPEALS TO ITS ORIG INAL NUMBER WHICH WOULD BE HEARD ON 29.10.2013. THE DATE OF HEARING W AS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AND THEREFORE NO FORMAL NOTICE IS REQUIRED TO BE ISSUED BY THE REGIS TRY. 4. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20/09/2013 5 0 34+ ( 6 # 20 /09/2013 , 4 0 7 SD/- (VIJAY PAL RAO ) SD/- (N.K.BILLAIYA) ! / JUDICIAL MEMBER ( ! / ACCOUNTANT MEMBER 3 M.A. NOS.185 & 186/MUM/2013 JALDHARA PROPERTIES & TRADING PVT. LTD. MUMBAI; 6 # /DATED : 20 TH SEPTEMBER , 2013. SHEKHAR. P.S. 5 5 5 5 0 00 0 .28 .28 .28 .28 9+2 9+2 9+2 9+2 / COPY OF THE ORDER FORWARDED TO : 1. ,- / THE APPELLANT 2. ./,- / THE RESPONDENT. 3. : ( ) / THE CIT- , MUMBAI. 4. : / CIT(A)- , MUMBAI 5. ;7 .2# , , / DR, ITAT, MUMBAI 6. 7<* = / GUARD FILE. 5# 5# 5# 5# / BY ORDER, /2 .2 //TRUE COPY// > >> > / ? ? ? ? (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI