SHRENIK J SHAH, V. DCIT CEN CIR 31,

MA 253/MUM/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9857 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 25-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ADITYA BHATT
• Keywords: Reasonable cause; Non compliance

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH,SMC MUMBAI BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER AND SHRI VIVEK VARMA, JUDICIAL MEMBER MA NO: 253 & 254/MUM/2012 ARISING OUT OF : ITA NO.3679 & 3680/M/2010 ASSESSMENT YEAR : 2005-06 & 2007-08 MR. SHRENIK J. SHAH 1017, P.J. TOWERS DALAL STREET, FORT MUMBAI-400 023. PAN NO.: ABSPS 3090 H DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-31 MUMBAI-400 002 (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI ADITYA BHATT RESPONDENT BY : SHRI MOHIT JAIN DATE OF HEARING : 18.01.2013 DATE OF PRONOUNCEMENT : 23.01.2013 ORDER PER RAJENDRA SINGH (AM). THESE MISCELLANEOUS APPLICATIONS HAVE BEEN FILED BY THE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 28.2.2011 OF THE TRIBUNAL IN ITA NOS.3679 & 3680/MUM/2010. IN THE SAID ORDER THE TR IBUNAL HAD DECIDED THE APPEAL OF THE ASSESSEE EXPARTE ON THE GROUND THAT T HERE WAS NO REPRESENTATION ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING ON 28.2.2011. THE TRIBUNAL ALSO NOTED THAT ON THE EARLIER DATE OF HEARING ON 2 4.1.2011 THE ASSESSEE HAD ONLY SOUGHT ADJOURNMENT AND HAD NOT ARGUED THE CASE . THE TRIBUNAL, THEREFORE DECIDED THE CASE EXPARTE IN WHICH APPEALS OF THE AS SESSEE WERE DISMISSED. 2. THE ASSESSEE IN THE MISCELLANEOUS APPLICATIONS H AS SUBMITTED THAT THE MOTHER-IN-LAW OF THE ASSESSEE WHO WAS RESIDING AT S AURASHTRA HAD PASSED M NO.253/M/12 ARISING OUT OF ITA N O. 3679/M/10 A.Y:05-06 2 AWAY ON 30.01.2011. AFTER THE DEATH OF MOTHER-IN-LA W, THE ASSESSEE HAD REGULARLY GONE OUT OF STATION AS FATHER-IN-LAW OF T HE ASSESSEE WAS ALSO NOT KEEPING GOOD HEALTH. THE ASSESSEE, THEREFORE, HAD A GAIN SOUGHT ADJOURNMENT ON THE DATE OF HEARING ON 28.2.2011 VIDE LETTER DAT ED 22.2.2011 AND 26.2.2011 ON THE GROUND THAT HE WAS GOING OUT OF STATION AS H IS FATHER-IN-LAW WAS NOT KEEPING GOOD HEALTH. THE ADJOURNMENT APPLICATION HA D BEEN DRAFTED BY STAFF MEMBERS WHO WERE NOT QUALIFIED AND, THEREFORE, THE REASONS HAD NOT COME OUT PROPERLY. AN AFFIDAVIT IN SUPPORT OF THE ABOVE SUBM ISSION HAS BEEN FILED BY THE ASSESSEE AND IT HAS BEEN REQUESTED THAT THERE BEING REASONABLE CAUSE FOR NON- COMPLIANCE, ORDER OF THE TRIBUNAL MAY BE RE-CALLED FOR FRESH ADJUDICATION AFTER HEARING THE ASSESSEE. 3. WE HAVE HEARD BOTH PARTIES, PERUSED THE RECORDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED THAT ON THE FAC TS OF THE CASE THAT THERE WAS REASONABLE CAUSE FOR NON COMPLIANCE BY THE ASSESSEE ON THE DATE OF HEARING ON 28.2.2011. ACCORDINGLY IN THE INTEREST OF JUSTICE W E RECALL THE ORDER DATED 28.2.2011 OF THE TRIBUNAL AND RESTORE THE APPEALS T O THEIR ORIGINAL NUMBERS WHICH WILL BE HEARD IN THE NORMAL COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.01.2013. SD/- SD/- (VIVEK VARMA) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 23.01.2013. JV. M NO.253/M/12 ARISING OUT OF ITA N O. 3679/M/10 A.Y:05-06 3 COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.