HITEN BAGMAL PARIKH, V. ITO 16(3)(1),

MA 197/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7016 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2006-2007
• Appeal Filed On: 29-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARTHASARTHY NAIK
• Assessee Lawyers: VIJAY KUMAR BIYANI
• Keywords: Reasonable cause; Bonafide mistake

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H : MUMBAI BEFORE SHRI R.S. PADVEKAR, (JM) AND SHRI RAJENDRA SINGH,(AM) MA NO.197MUM/2011 ARISING OUT OF ITA NO.5472/M/2009 ASSESSMENT YEAR : 2006-07 HITEN BAGMAL PARIKH 611, PANCHRATNA OPERA HOUSE MUMBAI-400 004. ..( APPLICANT ) P.A. NO. (AABPP 5876 A) VS. THE INCOME TAX OFFICER WARD 16(3)(1) MATRU MANDIR, TARDEO MUMBAI. ..( RESPONDENT ) APPLICANT BY : SHRI VIJAYKUMAR BIYANI RESPONDENT BY : SHRI PA RTHASARTHY NAIK DATE OF HEARING : 5.8.2011 DATE OF PRONOUNCEMENT : 5.8.2011 O R D E R PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 29.10.2010 O F THE TRIBUNAL IN ITA NO.5742/M/2009 FOR THE ASSESSMENT YEAR 2006-07. IN THE SAID ORDER THE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSE E AS UNADMITTED ON THE GROUND THAT ON THE DATE OF HEARIN G NO ONE APPEARED ON BEHALF OF THE ASSESSEE. IN THE MISCELLANEOUS APPLICATI ON IT HAS BEEN SUBMITTED THAT THE DATE OF HEARING ON 20.10.2010 HAD BEEN INTIMATED ONLY THROUGH NOTICE BOARD WHICH THE LD. AUTHORISED REP RESENTATIVE FOR MA NO.197/M/11 A.Y:06-07 2 THE ASSESSEE HAD OMITTED TO NOTE. THEREFORE, THE NON COM PLIANCE WAS DUE TO BONAFIDE MISTAKE ON THE PART OF THE LD. AR. IT HAS ACCORDINGLY BEEN REQUESTED THAT THE ORDER MAY BE RECALLED. AN AF FIDAVIT IN SUPPORT OF THE CONTENTIONS HAS BEEN FILED. 2. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECORDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE BY THE ASSESSEE ON THE DATE OF HEARING. WE ACCORDINGLY IN THE INTEREST OF JUSTICE RECA LL THE ORDER DATED 29.10.2010 OF THE TRIBUNAL IN ITA NO.5742/M/2 009 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WILL BE HEARD ON 03.10.2011. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT I N THE PRESENCE OF BOTH THE PARTIES AND, THEREFORE, NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED BY THE REGISTRY 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION STANDS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 5.8.2011. SD/- SD/- (R.S. PADVEKAR) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 5.8.2011. JV. COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.