PRATIBHA V. BHAWE, MUMBAI V. ACIT CENT. CIR. 12, MUMBAI

MA 267/MUM/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 5134 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2003-2004
• Appeal Filed On: 08-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) & SHRI AMARJIT SINGH (JM) M.A NOS. 261 TO 267/MUM/2016 (ARISING OUT OF I.T.A. NOS. 3207, 3210, 3204, 3208, 3279, 3203 & 3206/MUM/2011) (ASSESSMENT YEAR 2003 - 04) (1) VIJAY LAXMAN BHAWE (PAN : ADWPB1871F) (2) SUDHA L. BHAWE (PAN : ABJPB2067J) (3) SUMAN L. BHAWE (PAN : ABJPB2068H) (4) LATA L. BHAWE (PAN : ADOPB4808J) (5) ADITI P. SANE (PAN : ARMPS4778G) (6) ANIKET V. BHAWE (PAN : ABJPB2131K) (7) PRATIBHA V. BHAWE (P AN : ABJPB2087N) .. APPLICANTS VS. ACIT, CC - 12, MUMBAI .. RESPONDENTS APPLICANT BY : SHRI GAURAV BANSAL RESPONDENT BY : SHRI SAURABH KUMAR RAI DATE OF HEARING : 09/12/2016 DATE OF PRONOUNCEMENT : 09 /12/2016 O R D E R PER BENCH : ALL THESE MISCELLANEOUS APPLICATIONS, FILED BY THE RESPECTIVE ASSESSEES, ARE DIRECTED AGAINST THE COMMON ORDER DATED 1.4.2016 PASSED BY THIS BENCH OF THE TRIBUNAL. 2 VIJAY LAXMAN BHAWE & 6 ORS. MA NOS. 261 TO 267/MUM/2016 2. THE LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED THAT THE TRIBUNAL HAS PASSED THE ORDER EX PARTE , WITHOUT HEARING THE ASSESSEES, SINCE NONE APPEARED ON BEHALF OF THE ASSESSEES. THE LD. COUNSEL SUBMITTED THAT THESE ASSESSEES HAD ENGAGED A COUNSEL NAMED SHRI GAURAV BANSAL, CHARTERED ACCOUNTANT TO REPRESENT THEIR MATTERS. HOWEVER, THE MOTHER OF THE ABOVE SAID C H A R T E R E D ACCOUNTANT GOT ADMITTED IN KOKILABEN DHIRUBHAI AMBANI HOSPITAL ON 23.2.2016 AND, FINALLY EXPIRED ON 9.4.2016. SINCE THE COUNSEL WAS ATTENDING HIS MOTHER, HE COULD NOT REMAIN PRESENT ON THE DATE OF HEARING. HOWEVER, H E DEPUTED AN OFFICE ASSISTANT NAMED SHRI B.K. SINGH TO FILE AN ADJOURNMENT APPLICATION BEFORE THE BENCH. HOWEVER, HE COULD NOT REACH THE TRIBUNAL IN TIME AND HENCE THE TRIBUNAL PROCEEDED TO DISPOSE OF THE APPEALS EX PARTE . H E S U B M I T T E D T H A T T H E ASSESSEE S H A V E F U R N I S H E D A N A F F I D A V I T O B T A I N E D F R O M S H R I B . K . S I N G H I N T H I S R E G A R D . ACCORDINGLY, HE SUBMITTED THAT THESE ASSESSEES COULD NOT APPEAR BEFORE THE TRIBUNAL FOR THE REASONS BEYOND THEIR CONTROL. ACCORDINGLY, HE PRAYED THAT THE EX PARTE ORDER BE RECALLED. 3 . WE ALSO HEARD THE LD. DR AND PERUSED THE RECORD. HAVING REGARD TO THE SUBMISSIONS MADE BY THESE ASS ESSEES, WE ARE OF THE VIEW THAT THERE IS SUFFICIENT CAUSE FOR THE ASSESSEES FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. ACCORDINGLY, BY EXERCISING THE POWERS OF THE TRIBUNAL VESTED UNDER RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE IMPUGNED ORDER. WE ALSO DIRECT THE REGISTRY TO POST THESE APPEALS FOR HEARING IN THE REGULAR COURSE. 3 VIJAY LAXMAN BHAWE & 6 ORS. MA NOS. 261 TO 267/MUM/2016 4 . IN THE RESULT, ALL THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEES ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 T H DECEMBER, 2016. S D / - S D / - (AMARJIT SINGH) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 9 T H DECEMBER, 2016 * SSL * COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI