LATE MANOHAR J AHUJA, V. ITO 14(1)(3),

MA 248/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1307 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-12-2013
• Assessment Year: 2003-2004
• Appeal Filed On: 09-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V P KOTHARI IZRFKHZ DH LS
• Keywords: Reasonable cause

Judgement Text

- 1 - VK;DJ VIHYH; VF/KDJ.K CH U;K;IHB EQACBZ ESAA IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUM BAI JH JH JH JH VKBZ VKBZ VKBZ VKBZ- -- - IH IH IH IH- -- - CALY] CALY] CALY] CALY] U;KF;D LNL; ,OA JH JKTSUN U;KF;D LNL; ,OA JH JKTSUN U;KF;D LNL; ,OA JH JKTSUN U;KF;D LNL; ,OA JH JKTSUN] ]] ]Z YS[KK LNL; DS LE{K Z YS[KK LNL; DS LE{K Z YS[KK LNL; DS LE{K Z YS[KK LNL; DS LE{K BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI R AJENDRA ACCOUNTANT MEMBER FOFO/K VKOSNU LA[;K /MA NO.248/MUM/2013 ARISING OUT OF ITA;- 1267/MUM/2012 FU/KKZJ.K O'KZ @ ASSESSMENT YEAR 2003-04 LATE SHRI MANOHAR J. AHUJA [ THROUGH HIS LEGAL HEIR SMT. KUSUM M. AHUJA 203, PRALAHAD PREMISES CO-OP HSG, SOC. LINKING ROAD, SANTACRUZ WEST. MUMBAI 400 054. CUKE@ VS. THE ITO, WARD-14 (1)(3), EARNEST HOUSE, NARIMAN POINT, MUMBAI. PAN:- ADRPA 9577G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VIHYKFKHZ DH VKSJ LS @ APPELLANT BY SHRI V.P. KOTHARI IZR;FKHZ DH VKSJ LS @ RESPONDENT BY SMT. PARMINDAR KAUR. VKNS'K@ VKNS'K@ VKNS'K@ VKNS'K@ ORDER PER I.P. BANSAL, JM VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE, THE ASSESSEE IS SEEKING RECALL OF EX PARTE ORDER DATED 27 TH FEBRUARY 2013 PASSED BY THIS TRIBUNAL IN ITA NO. 1267/MUM/2012. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED IN LIMINE FOR THE FAILURE OF THE ASSESSEE TO ATTEND HEARING ON 27 TH FEBRUARY 2013. 2. THE ASSESSEE EXPIRED ON 20 TH APRIL 2012 AND HE IS NOW REPRESENTED BY HIS WIFE SMT. KUSUM M. AHUJA. IT IS THE CASE OF WIFE OF THE ASSESSEE THAT SHE DID NOT HAVE ANY KNOWLEDGE ABOUT THE BUSINESS ACTIVITIES OF HER DECE ASED HUSBAND. IT IS MENTIONED IN LQUOKBZ DH RKJH[K@ DATE OF HEARING 20-12-2013 ?KKS'K.KK DH RKJH[K@ DATE OF PRONOUNCEMENT 20-12-2013 - 2 - THE APPLICATION THAT WHEN THE APPEAL WAS FILED BEFO RE THE TRIBUNAL THE DATE WAS FIXED THROUGH ACKNOWLEDGEMENT OF THE APPEAL ON 27 TH FEBRUARY 2013 AND DURING THE PENDENCY OF THE APPEAL, THE ASSESSEE HAD EXPIRED. THUS IT IS SUBMITTED THAT THE ASSESSEE HAD REASONABLE CAUSE FOR FAILURE TO ATTEND THE PROCEEDINGS ON 27 TH FEBRUARY 2013. THE APPEAL FILED BY THE ASSESSEE SHOULD BE RE STORED IN ACCORDANCE WITH RULE 24 OF INCOME-TAX APPELLATE TRIBUNAL RULES 1963. 3. WE HAVE HEARD BOTH THE PARTIES AND THEIR CONTENT IONS HAVE CAREFULLY BEEN CONSIDERED. KEEPING IN VIEW THE AFOREMENTIONED CAUS E WHICH IS STATED IN THE APPLICATION AND IS ALSO SUPPORTED BY AN AFFIDAVIT D ULY NOTARIZED, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE AND SUFFIC IENT CAUSE FOR NON APPEARANCE BEFORE THE TRIBUNAL ON 27 TH FEBRUARY 2013. THEREFORE, ACCORDING TO PROVISO TO RULE 24 OF INCOME TAX APPELLATE TRIBUNAL RULES 1963, WE SE T ASIDE THE AFOREMENTIONED ORDER DATED 27 TH FEBRUARY 2013 AND RESTORE THE APPEAL FILED BY THE ASSESSEE FOR FRESH HEARING ON 11.3.2014. THE DATE OF HEARING WAS DULY NOTED BY BOTH THE PARTIES WAIVING THEIR RIGHTS TO RECEIVE NOTICE FOR THIS HEA RING. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED IN THE MANNER AFORESAID. ORDER PRONOUNCED IN THE COURT TODAY I.E 20/12/201 3 SD/- SD/- (RAJENDRA) (I.P. BANSAL) ACCOUNTANT MEMBER JUDICIAL MEMBER SKS SR. P.S, MUMBAI DATED 20/12/2013 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, B BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI