MANRAJ LEAING P. LTD, V. ITO WD 6(3)3,

MA 207/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0922 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 9 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: 2006-2007
• Appeal Filed On: 11-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P SINGH
• Assessee Lawyers: M SUBRAMANIAN

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B MUMBAI . , / ! ! ! ! '#$% , # . . BEFORE SHRI D. MANMOHAN, VICE PRESIDENT /AND SHRI RAJENDRA, ACCOUNTANT MEMBER MA NO. 207/MUM/2013 (ARISING OUT OF ITA NO. 6704/M/2010) ASSESSMENT YEAR 2006-07 M/S. MANRAJ LEASING PVT. LTD. 507, ANANT DEEP CHAMBERS, 273/277, NARSI NATHA STREET, MASJID BUNDER, MUMBAI 400009 PAN: AAACN1733A VS. THE INCOME TAX OFFICER, 6(3)(3)AAYAKAR BHAVAN, M.K.ROAD, MUMBAI-400020 ( &' / APPELLANT ) ( ()&' / RESPONDENT ) APPELLANT BY : SHRI M. SUBRAMANIAN RESPONDENT BY : SHRI O.P. SINGH * +, / DATE OF HEARING : 20 -09-2013 -. * +, / DATE OF PRONOUNCEMENT : 20 -09-2013 /#0 / O R D E R PER RAJENDRA, A.M. ASSESSEE - COMPANY HAS FILED AN APPLICATION U/S. 254(2) OF THE ACT AGAINST THE ORDER OF THE TRIBUNAL DATED 17.09.2012.APPLICATION FILED BY THE ASSESSEE IS ACCOMPANIED BY AN AFFIDAVIT OF SHRI VIMAL R. SOMAIYA, ONE OF THE DIRECTORS OF THE COMPANY. IT HA S BEEN SUBMITTED BY SHRI SOMAIYA THAT ASSESSEE HAD FILED AN APPEAL AGAINST THE ORDER DATED 25.03.2 010 OF THE CIT(A) BEFORE THE ITAT, THAT THE COMPANY DID NOT HAVE ANY PROFESSIONAL EMPLOYEE TO L OOK AFTER THE DAY TO DAY INCOME-TAX MATTER, THAT THERE WAS LULL IN BUSINESS OF THE COMPANY, THA T OFFICE OF THE COMPANY WAS PRACTICALLY CLOSED, THAT HEARING NOTICE WAS NOT RECEIVED BY THE COMPANY , THAT ON 16 TH APRIL 2013 ONE OF THE MEMBERS OF THE STAFF OF THE INCOME-TAX DEPARTMENT INFORMED THE FATHER OF SHRI SOMAIYA ABOUT A SHOW CAUSE NOTICE IN RESPECT OF THE PENALTY PROCEEDINGS FOR A. Y.2006-07, THAT ON RECEIPT OF THE SAID SHOW CAUSE NOTICE ASSESSEE CONTACTED THE CHARTERED ACCOUNTANT, THAT ONLY AFTER 16 TH APRIL 2013 IT REALISED THAT TRIBUNAL HAD DISMISSED THE APPEAL FILED BY IT ON 16 TH DECEMBER 2012. IT WAS FURTHER SUBMITTED THAT BECAUSE OF THE CLOSURE OF THE OFFICE OF THE ASSESSE E-COMPANY, HEARING NOTICE COULD NOT BE RECEIVED BY IT, THAT ASSESSEE WAS VERY MUCH INTERESTED IN PU RSUING THE APPEAL. IN THE APPLICATION FILED FOR RESTORATION OF THE APPEAL, SIMILAR SUBMISSIONS HAVE BEEN MADE. 2. BEFORE US, AUTHORISED REPRESENTATIVE(AR) SUBMITTED THAT NON-APPEARANCE ON 17.09.2012 WAS UNINTENTIONAL, THAT MATTER MAY BE RESTORED LOOKING TO THE FACT THAT ASSESSEE-COMPANY WAS ALMOST DEFUNCT AFTER CLOSURE OF THE BUSINESS.DEPARTMENTAL REPRESENTATIVE(DR) SUBMITTED THAT MATTER COULD MA NO. 207/MUM/2013 (ARISING OUT OF ITA NO. 6704/M/2010) ASSESSMENT YEAR 2006-07 2 BE DECIDED ON MERITS. 3. WE HAVE PERUSED THE MATERIAL. IT IS FOUND THAT CASE WAS FIXED FOR HEARING ON 05.03.2012, 28.05. 2012 AND 17.09.2012.ON 28.05.2012 A NOTICE BY RPAD WAS ALSO ISSUED FIXING THE CASE ON 17.09.2012 .ON THAT DAY NOBODY HAD APPEARED NOR ANY ADJOURNMENT LETTER WAS RECEIVED. THEREFORE, APPEAL FILED BY THE ASSESSEE WAS DISMISSED BY OUR O RDER DATED 17.09.2012.AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE AND THE AFFIDAVIT FILED BY ONE OF THE DIRECTORS, WE FEEL THAT,IN THE INTEREST OF JUSTICE,APPEAL SHOULD BE HEARD ON MERIT .THEREFORE, WE RECALL OUR ORDER DATED 17.09.2012. BOTH PARTIES WERE INFORMED BY US THAT NO SEPARATE N OTICE OF HEARING WOULD BE ISSUED.IN FUTURE COMMUNICATION TO THE ASSESSEE WOULD BE SENT AT THE ADDRESS GIVEN IN THE MISC.APPLICATION I.E. AT GHATKOPAR AND NOT AT MASJID BUNDER.REGISTRY IS DIRE CTED TO FIX THE CASE BEFORE REGULAR BENCH ON 28.11.2013. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20-09-2013. SD/- SD/- ( . / D.MANMOHAN ) ( '#$% / RAJENDRA ) / VICE-PRESIDENT #, /2 / ACCOUNTANT MEMBER MUMBAI, 3/ DATE: 20 TH SEPTEMBER, 2013 /#0 * (+4 5#4.+ /#0 * (+4 5#4.+ /#0 * (+4 5#4.+ /#0 * (+4 5#4.+ / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. THE CONCERNED CIT (A) 4. THE CONCERNED CIT 5. DR B BENCH, ITAT, MUMBAI 6. GUARD FILE )4+ (+ //TRUE COPY// /#0 /#0 /#0 /#0 / BY ORDER, / ' ' ' ' DY./ASSTT. REGISTRAR , / ITAT, MUMBAI