JAGNAR SERVICES P. LTD, V. ITO RG 10(2),

MA 269/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2132 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2008-2009
• Appeal Filed On: 23-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'J' BENCH, MUMBAI BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER MA NO. 269/MUM/2013 ARISING OUT OF ITA NO.239/MUM/2012 (ASSESSMENT YEAR: 2008-09) JAGUAR SERVICES PVT. LTD. 302 B, 3 RD FLOOR, VINAYAK SIDDHI, C-79, D.K. SANDU MARG CHEMBUR MUMBAI-400 071. VS. THE INCOME TAX OFFICER, RANGE-10(2)(1) AAYAKAR BHAVAN MUMBAI. (APP LIC ANT) (RESPONDENT) PERMANENT ACCOUNT NO. : AAACJ 1 950 H APPLICANT BY : SHRI JITENDRA JAIN REVENUE BY : SHRI MAURYA PRATAP DATE OF HEARING : 04/07 /2014 DATE OF PRONOUNCEMENT : 04/07 /2014 O R D E R PER VIJAY PAL RAO, JUDICIAL MEMBER: VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE THE A SSESSEE IS SEEKING RECALL OF EX-PARTE ORDER DATED 04/04/2013 P ASSED IN ITA NO.239/MUM/2012 FOR ASSESSMENT YEAR 2008-09. 2. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED INLIMINE ON ACCOUNT OF FAILURE OF THE ASSESSEE TO ATTEND THE PROCEEDING S ON THE FIXED DATE OF HEARING. IN THE APPLICATION IT HAS BEEN SUBMITTED THAT ASSESSEES COUNSEL/REPRESENTATIVE COULD NOT ATTEND THE HEARING ON THE FIXED DATE AS HE WAS ON PERSONAL LEAVE AND SOUGHT AN ADJOURNMENT AND THE CASE WAS ADJOURNED TO JANUARY 28, 2013. AGAIN ON 28/01/2013, ASSESSEES MA NO.269//M/14 AY:08-09 2 REPRESENTATIVE SHRI IRANI, WAS APPEARING FOR A PART -HEARD MATTER BEFORE THE K BENCH OF THIS TRIBUNAL, HENCE, APPLICANT RE QUESTED FOR AN ADJOURNMENT AND THE MATTER WAS ADJOURNED TO 12/03/2 013. ON MARCH 12, 2013 J BENCH OF THE TRIBUNAL WAS NOT FUNCTION ING AND THE MATTER GOT AUTOMATICALLY ADJOURNED TO APRIL 4, 2013. SHRI SACHIN ROMANI, SR. MANAGER WHO WAS WORKING WITH THE AUTHORISED REPRESE NTATIVES OF THE ASSESSEE AND WAS HANDLING THE MATTER DID NOT ATTEND OFFICE IN THE LAST WEEK OF FEBRUARY/FIRST WEEK OF MARCH, 2013 WHEN THE NOTICE RE-FIXING THE DATES OF NON-FUNCTIONAL BENCHES WAS ISSUED AND HE U LTIMATELY RESIGNED FROM THE SAID FIRM OF THE AUTHORISED REPRESENTATIVE S WITH EFFECT FROM MARCH 31, 2013. HE INADVERTENTLY DID NOT NOTE THE F RESH DATE OF HEARING FIXED AUTOMATICALLY IN THE CASE RECORDS OF THE APPL ICANT, AND SUCH DUE DATE WAS ALSO NOT INFORMED BY HIM TO HIS SUCCESSOR. IT WAS SUBMITTED THAT THE APPLICANT BECAME AWARE OF THE DISPOSAL OF THE APPEAL ONLY WHEN THE ORDER WAS RECEIVED AND THAT THE APPLICANT WAS A LSO NOT AWARE OF THE APPEAL BEING FIXED AUTOMATICALLY FOR HEARING AND TH IS CONSTITUTES A REASONABLE CAUSE WHICH PREVENTED THE APPLICANT FROM ATTENDING THE HEARING OF THE IMPUGNED APPEAL. THUS, IT IS PLEADED IN THE APPLICATION THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR NON-APPEARANCE ON THE FIXED DATE OF HEARING I.E. APRIL 4, 2013. TH E LD. DR OPPOSED THE MISCELLANEOUS APPLICATION. 3. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOT H THE PARTIES, WE ARE SATISFIED THAT NON-APPEARANCE OF THE ASSESSEE ON TH E DATE OF HEARING WAS AN INADVERTENT MISTAKE WHICH WAS NEITHER WILLFUL NO R INTENTIONAL. FURTHER IN VIEW OF THE DECISION OF THE HON'BLE BOMBAY HIGH COURT IN THE CASE OF BPCL VS. ITAT (354 ITR 165) AND IN THE INTEREST OF JUSTICE WE SET ASIDE THE AFOREMENTIONED EX-PARTE ORDER DATED 04.04.2013 AND RESTORE THE APPEAL FILED BY THE ASSESSEE, WHICH WILL NOW BE FIXED FOR HEARING ON 08/09/2014. THE DATE WAS NOTED BY THE LD. A.R APPEARING ON BEHA LF OF THE ASSESSEE MA NO.269//M/14 AY:08-09 3 WAIVING HIS RIGHT TO RECEIVE NOTICE OF HEARING FOR 08/09/2014. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH JULY, 2014. (N.K. BILLAIYA) ACCOUNTANT MEMBER (VIJAY PAL RAO ) JUDICIAL MEMBER MUMBAI, DATED: 04/07/2014 JV. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.