MANGAL KUSHA PATIL, V. ITO WD 4(2),

MA 228/MUM/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4803 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 12-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAKASH R MANE
• Assessee Lawyers: USHA P DALAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ' B ' BENCH, MUMBAI BEFORE SHRI JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA , JUDICIAL MEMBER M A NO. 228 /MUM/201 5 (ARISING OUT OF ITA NO. 2424 /MUM/201 2 ) (ASSESSMENT YEAR: 2007 - 08 ) SHRI MANGAL KUSHA PATIL VS. INCOME TAX OFFICER 303, MAMTA TOWER P.P. MARG, PUSHA NAGAR VIRAR (W), THANE 401303 WARD NO. 4(2) THANE PAN - AFRPP8226K APPLICANT RESPONDENT APPLICANT BY: MS. USHA P. DALAL RESPONDENT BY: SHRI PRAKASH R. MANE DATE OF HEARING: 05 . 08 .2016 DATE OF PRONOUNCEMENT: 05 . 08 .2016 O R D E R PER JASON P. BOAZ, A.M . THIS MISCELLANEOUS APPLICATION (MA IN SHORT) URGED UNDER SECTION 254(2) OF THE INCOME TAX ACT, 1961 (IN SHORT 'THE ACT') HAS BEEN FILED BY THE ASSESSEE/PETITIONER SEEKING RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO. 2424/MUM/2012 DATED 16.03.2015 DISMISS ING THE ASSESSEES APPEAL EXPARTE FOR NON PROSECUTION. 2 . IT IS SUBMITTED BY THE PETITIONER THAT THE MA IS BEING FILED ON COMPASSIONATE GROUNDS. RELYING OF THE MEDICAL REPORTS AND AFFIDAVIT FILED, IT IS PLEADED THAT THE REASONS FOR NON - APPEARANCE IN THE FIVE HEARINGS FIXED BETWEEN 25.04.2013 TO 16.03.2015 WAS DUE TO THE ILL HEALTH OF THE ASSESSEE DURING THIS PERIOD AND CONSEQUENT NON APPOINTMENT OF ANY AUTHORISED REPRESENTATIVE TO REPRESENT THE PETITIONERS CASE. IN THIS REGARD, THE PETITIONER HAS FILED A MEDICAL CERTIFICATE DATED 20.05.2015 WHICH STATES THAT THE PETITIONER WAS UNDER TREATMENT FOR SCIATICA, CERVICAL SPONDYLOSIS AND STRESS IN THE PERIOD 16.10.2013 TO 15.05.2015; WHICH PERIOD THE LEARNED A.R. FOR THE PETITIONER SUBMITTED WAS THE PERIOD DURING WHICH THE APPEAL IN M A NO. 228/MUM/2015 SHRI MANGAL KUSHA PATIL 2 THE CASE ON HAND WAS FIXED. THUS, ACCO RDING TO THE LEARNED A.R. FOR THE PETITIONER, THE NON - ATTENDANCE BY THE PETITIONER WAS NEITHER INTENTIONAL NOR WILFUL AND WAS ONLY DUE TO HIS ADVERSE HEALTH AND IT IS THEREFORE PRAYED THAT THE ORDER OF THE TRIBUNAL IN THE CASE ON HAND IN ITA NO. 2424/MUM/2012 DATED 16.03.2015 BE RECALLED FOR FRESH HEARING. THE LEARNED D.R. WAS ALSO HEARD IN THE MATTER. 3 . ON CONSIDERATION OF THE SUBMISSIONS PUT FORTH, AFFIDAVIT AND MEDICAL CERTIFICATE FILED AND THE ATTENDANT CIRCUMSTANCES IN THE CASE ON HAND, WE ARE SATISFIED WITH THE REASONS PUT FORTH BY THE PETITIONER THAT THE ABSENCE OF THE PETITIONER BEFORE THE TRIBUNAL IN THE HEARINGS FIXED WAS NEITHER INTENTIONAL NOR DELIBERATE BUT DUE TO CIRCUMSTANCES BEYOND THE CONTROL OF THE PETIT IONER (I.E. ADVERSE MEDICAL HEALTH AND LONG TREATMENT). IN THIS VIEW OF THE MATTER, WE RECALL THE ORDER OF THE TRIBUNAL IN ITA NO. 2424/MUM/2012 DATED 16.03.2015 AND DIRECT THE REGISTRY TO ISSUE NOTICE TO THE PARTIES FOR FIXING THE HEARING IN THIS CASE IN DUE COURSE. IT IS ACCORDINGLY ORDERED. 4 . IN THE RESULT, THE MA OF THE PETITIONER IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH AUGUST , 2016 . SD/ - SD/ - ( AMIT SHUKLA ) ( JASON P. BOAZ ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 5 TH AUGUST , 2016 COPY TO: 1 . THE APPELLANT 2 . THE RESPONDENT 3 . THE CIT(A) - THANE 4 . THE CIT , THANE 5 . THE DR, B BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.