LAVLESH CONSTRUCTION P.LTD, V. ITO 9(2)(2),

MA 189/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9067 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 21-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHATURBHUJ DAS CHATNANI
• Assessee Lawyers: K R LAKSHMI NARAYANAN
• Keywords: Bonafide belief

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: MUMBAI BEFORE SHRI P.M. JAGTAP, (AM) AND SHRI VIJAY PAL RAO, (JM) MA NO. 189/M/2012 ARISING OUT OF ITA NO. 2567/M/2010 ASSESSMENT YEAR : 2006-07 M/S. LAWLESH CONSTRUCTION PVT. LTD. DIAMOND PALACE, 1 ST FLOOR, HILL ROAD, BANDRA (W), MUMBAI-400 050. ..( APPLICANT ) VS. THE INCOME TAX OFFICER 9(2)(2), AAYAKAR BHAVAN, MUMBAI 400 020 ..( RESPONDENT ) PAN NO. AAACL 6656 N APPLICANT BY : SHRI K. R. LAKSHMINARAYANAN RESPONDENT BY : SHRI CHATURBHUJ DAS CHATNANI DATE OF HEARING : 31.08.2012 DATE OF PRONOUNCEMENT : 03.09.2012 O R D E R PER P.M. JAGTAP, (AM) BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 31.01.2012 PASSED E X PARTE IN ITA NO. 2567/MUM/2010 ON THE FOLLOWING GROUNDS : ORIGINALLY THE HEARING IN OUR CASE WAS FIXED ON 11 .08.2011 BEFORE A BENCH OF HON'BLE TRIBUNAL. OUR DULY AUTHORIZED REPRESENTATIVE ATTENDED AND FILED PAPER BOOK CONTAINING DETAILED W RITTEN SUBMISSIONS. 2 M.A. NO.189/MUM/2012 M/S. LAWLESH CONSTRUCTION PVT. LTD. THE HEARING WAS ADJOURNED TO 17.10.2011. OUR REPRES ENTATIVE WAS NOT WELL ON 17.10.2011 AND A WRITTEN REQUEST WAS SU BMITTED TO ADJOURN THE CASE. THE NEXT HEARING WAS POSTED TO 20 .12.2011. HOWEVER THE CAUSE LIST OF A BENCH FOR 20.12.2011 DID NOT INCLUDE THE NAME LAVLESH CONSTRUCTION P. LTD. UNDER A MISTA KE BONAFIDE BELIEF THAT FOR SOME REASONS THE HEARING MIGHT HAVE BEEN ADJOURNED THE HEARING WAS NOT ATTENDED BY OUR REPRESENTATIVE. 2. WE HAVE HEARD BOTH THE SIDES AND ALSO PERUSED TH E RELEVANT MATERIAL ON RECORD. AS THE REASONS GIVEN BY THE AS SESSEE AS ABOVE FOR ITS NON APPEARANCE ON 20.12.2011 ARE DULY SUPPORTED BY THE AFFIDAVIT FILED BY THE ASSESSEE AFFIRMING THE RELEVANT FACTS ON OATH, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR NON APPEARANCE OF THE ASSESSEE AT THE TIME OF HEARING FIXED ON 20.12.2011. ACCORDINGLY, K EEPING IN VIEW THE PROVISO TO RULE 24 OF THE INCOME TAX RULES, 1962, W E RECALL THE EX-PARTE ORDER DATED 31.01.2012 (SUPRA) PASSED BY THE TRIBUN AL AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FOR HEARING ON 15.10.2012 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE REPRESENTATIVES OF BOTH TH E SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD SEPTEMBER, 2012. SD/- SD/- (VIJAY PAL RAO) (P.M. JAGTAP) JUDITIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 03.09.2012. RASIKA 3 M.A. NO.189/MUM/2012 M/S. LAWLESH CONSTRUCTION PVT. LTD. COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR A BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.