DEEPAK PRAVINCHANDRA SHAH, V. ADDL CIT 13(1),

MA 218/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6712 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 06-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T T JACOB
• Assessee Lawyers: PRAKASH K JOTWANI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G, MUMBAI BEFORE SHRI N.V.VASUDEVAN(J.M) AND SHRI T.R.SO OD (A.M) MA NO.218/MUM/2011 (ARISING OUT OF ITA NO.6953/M/2008,A.Y. 2005-06) MR. DEEPAK PRAVINCHANDRA SHAH, 1 ST FLOOR, DCOR HOUSE, 212/216, SHERIFF DEVJI STREET, MUMBAI 03. PAN:AACPS 5197E (APPLICANT) VS. THE ADDK, CIT 13(1), MUMBAI. (RESPONDENT) APPLICANT BY : SHRI PRAKASH K. JOTWANI RESPONDENT BY : SHRI T.T.JACOB ORDER PER N.V.VASUDEVAN, J.M, THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE PRAYING THAT THE ORDER OF THE TRIBUNAL DATED 5/1/2011 DISMISSING THE ABOVE APPEAL FOR NON-PROSECUTION SHOULD BE RECALLED AND THE APPEAL BE HEARD AND DECIDED ON MERITS IN ACCORDANCE WITH LAW. 2. THE APPEAL WAS LISTED FOR HEARING BEFORE THE TRI BUNAL ON 5/1/2011. SINCE NO ONE APPEARED ON BEHALF OF THE ASSESSE ON T HE SAID DATE, THE TRIBUNAL DISMISSED THE APPEAL FOR NON-PROSECUTION. IT HAS BEEN POINTED OUT IN THE MISCELLANEOUS APPLICATION THAT ON THE EARLIE R HEARING I.E. ON 14/9/2010 THE ASSESSEE APPEARED IN PERSON BECAUSE H IS COUNSEL COULD NOT APPEAR ON THAT DAY. THE CASE WAS ADJOURNED TO 3/11 /2010. ON 3/11/2010 THE BENCH DID NOT FUNCTION. THE ASSESSEE WAS UNDER THE BELIEF THAT A FRESH NOTICE OF HEARING WILL BE ISSUED BY THE TRIBUNAL IN TIMATING THE NEW DATE OF HEARING. SINCE NO SUCH NOTICE CAME, THE ASSESSEE W AS NOT AWARE OF THE MA NO.218/MUM/2011 2 HEARING FIXED ON 5/1/2011 AND THEREFORE, DID NOT AT TEND THE HEARING ON THE SAID DAY. THE FACTS AS STATED IN THE MISCELLANEOUS APPLICATION HAVE BEEN AFFIRMED BY AN AFFIDAVIT BY THE ASSESSEE. 3. WE HAVE CONSIDERED THE SUBMISSIONS AND THE AFFID AVIT FILED BY THE ASSESSE. WE ARE OF THE VIEW THAT THE NON-ATTENDANC E OF THE ASSESSEE ON 5/1/2011 WAS DUE TO REASONABLE CAUSE AND NON-RECEIP T OF NOTICE OF HEARING OF THE APPEAL FOR THE HEARING ON 5.1.2011. WE TH EREFORE, RECALL THE ORDER DATED 5/1/2011. THE APPEAL OF THE ASSESSEE IS DIRE CTED TO BE FIXED FOR HEARING ON 18/8/2011. THE DATE OF HEARING WAS ANNO UNCED IN THE OPEN COURT AND IT WAS ALSO INFORMED THAT NO NOTICE OF HE ARING WILL BE SENT TO THE ASSESSEE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 4 TH JUNE 2011. SD/- SD/- (T.R.SOOD ) (N.V.VASUDEVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED. 24 TH JUNE .2011 COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CITY CONCERNED 4. THE CIT(A)- CONCERNED 5. THE D.RD BENCH. (TRUE COPY) BY ORDER ASST. REGISTRAR, I TAT, MUMBAI BENCHES MUMBAI. VM. MA NO.218/MUM/2011 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 10/6/2011 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 14/6/2011 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7. FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER