QUANTUM REAL ESTATE AND PROPERTY DEVELOPMENT INDIA LTD, MUMBAI V. DCIT CEN CIR 39, MUMBAI

MA 215/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6326 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 17-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V VIDHYADHARDR
• Assessee Lawyers: NARAYAN ATALAR
• Keywords: Reasonable cause

Judgement Text

, INCOME-TAX APPELLATE TRIBUNAL -DBENCH MUMBAI , , BEFORE S/SH.JOGINDER SINGH,JUDICIAL MEMBER & RAJEN DRA,ACCOUNTANT MEMBER MA NO.215/MUM/2017 ARISING OUT OF / ./I.T.A./813/MUM/2012, / A Y: 2008-09 QUANTUM REAL ESTATE & PROPERTY DEVELOPMENT INDIA LTD. 101 KAPADIA APARTMENT, SV ROAD, VILE PARLE (W), MUMBAI-400 056. PAN:AAACQ 1375 R VS. DCIT CENTRAL CIRCLE-39 AAYAKAR BHAVAN, GROUND FLOOR M.K. ROAD, MUMBAI-400 020. ( /APPELLANT ) ( / RESPONDENT) / REVENUE BY: SHRI V. VIDHYADHAR-DR /ASSESSEE BY: SHRI NARAYAN ATAL-AR / DATE OF HEARING: 09/02/2018 / DATE OF PRONOUNCEMENT: 28.02.2018 , / PER RAJENDRA, AM - VIDE ITS APPLICATION DATED 12/04/2017 THE ASSESSEE HAS STATED THAT IT HAD FILED AN APPEAL BEFORE THE TRIBUNAL,THAT IT WAS ADJUDICATED ON 17/09/2013, THAT THE AUTHORISED REPRESENTATIVE PROCEEDED ON LEAVE WITHOUT INFORMING ABOUT THE DATE OF HEARING,THAT THE MATTER REMAINED UNATTENDED, THAT THERE WAS NO MALAFIDE INTENTION IN NOT ATTENDING THE HEARING BEFORE THE TRIBUNAL,THAT IT WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON 17/09/2013. 2. DURING THE COURSE OF HEARING BEFORE US,THE AUTHORIS ED REPRESENTATIVE(AR)REITERATED THE SAME SUBMISSIONS AND REQUESTED THAT MATTER MAY BE R ECALLED.THE DEPARTMENTAL REPRESENTA TIVE(DR)LEFT THE ISSUE TO THE DISCRETION OF THE BEN CH. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS.WE FIND THAT TH E MATTER WAS DECIDED WITHOUT HEARING THE ASSESSEE,THAT HE HAS SHOWN A REASONABLE CAUSE F OR NOT APPEARING BEFORE THE BENCH ON 17.09.2013.THEREFORE,WE ARE OF THE OPINION THAT THE MATTER SHOULD BE RECALLED FOR FRESH ADJUDI -CATION.REGISTRY IS DIRECTED TO POST THE MATTER BEF ORE THE REGULAR HEARING. AS A RESULT,MA F ILED BY THE ASSESSEE STANDS ALLOWED. . ORDER PRONOUNCED IN TH E OPEN COURT ON 28 TH FEBRUARY, 2018. , 2018 SD/- SD/- ( / JOGINDER SINGH) ( / RAJENDRA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; /DATED : 28.02.2018. JV,SR.PS. MA-215/M/17 QUANTUM REAL ESTATE & PROPERTY DEVELOPMENT 2 / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT / 2. RESPONDENT / 3. THE CONCERNED CIT(A)/ , 4. THE CONCERNED CIT / 5. DR D BENCH, ITAT, MUMBAI / , , . . . 6. GUARD FILE/ //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , /ITAT, MUMBAI.