PREMA G. SANGHVI, V. ITO WD 16(2)(4),

MA 275/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9103 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 07-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJARSH I TRIVEDI
• Assessee Lawyers: SHARAD DALAL
• Keywords: Reasonable cause; Non compliance

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C , MUMBAI BEFORE SHIRI RAJENDRA SINGH, A.M. AND SHRI VIVEK VARMA, J.M. M.A. NO. : 275/MUM/2012 (ARISING OUT OF ITA NO. 2109/MUM/2011) ASSESSMENT YEAR : 2007-08 PREMA G. SANGHVI 51, TENERIFE, LITTLE GIPPS ROAD, MALBAR HILL, MUMBAI-400 006 PAN NO: AAPPS 8793 P VS. THE INCOME TAX OFFICER 16(2)(4), MATRU MANDIR, GRANT ROAD, OPP. BHATIA HOSPITAL MUMBAI-400 007 (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SHARAD DALAL RESPONDENT BY : SHRI RAJARSH I TRIVEDI DATE OF HEARING : 14 .09 .2012 DATE OF PRONOUNCEMENT : 14 .09.2012 ORDER PER RAJENDRA SINGH (AM) : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 21.03.2012 OF THE TRIBUNAL IN ITA NO. 2109/MUM/2011. 2. IN THE SAID ORDER, THE TRIBUNAL HAD DISMISSED TH E APPEAL OF THE ASSESSEE AS UNADMITTED FOR WANT OF ANY REPRESENTATI VE FROM THE SIDE OF THE ASSESSEE. IN THE MISCELLANEOUS APPLICATION IT HAS BEEN SUBMITTED THAT THE ASSESSEE HAD APPOINTED SHRI SHARAD R. DALA L, THE CHARTERED ACCOUNTANT TO HANDLE THE INCOME TAX MATTERS. IN TH IS CASE, THE DATE OF HEARING HAD BEEN INTIMATED THROUGH THE ACKNOWLEDGME NT RECEIPT OF THE M.A. NO : 275/MUM/2012 PREMA G. SANGHVI 2 FILING OF THE APPEAL. SINCE THE AR WAS NOT AWARE OF ANY SUCH PRACTICE OF GIVING THE DATE OF HEARING, THE ASSESSEE WAS EXPECT ING A FRESH NOTICE WHICH WAS NOT RECEIVED AND IT WAS THE REASON FOR TH E NON COMPLIANCE AND AN AFFIDAVIT TO THAT EFFECT HAS BEEN FILED FROM SHR I SHARAD R. DALAL, THE CHARTERED ACCOUNTANT OF THE ASSESSEE TO SUBSTANTIAT E THE CLAIM AND IT HAS BEEN REQUESTED THAT THE ORDER MAY BE RECALLED F OR FRESH ADJUDICATION AFTER HEARING THE ASSESSEE. 3. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECO RDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE FOR NON APPEARANCE BY THE ASSESSEE ON THE DATE OF HEARING. WE, THEREFORE, IN THE INTEREST OF JUSTICE , RECALL THE ORDER DATED 21.03.2012 OF THE TRIBUNAL IN ITA NO. 2109/MUM/2011 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WILL BE HEARD O N 18.10.2012. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AND, THEREFORE, NO FORMAL NOTICE OF HEA RING IS REQUIRED TO BE ISSUED BY THE REGISTRY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. 5. THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON TO DAY I.E. 14 TH SEPTEMBER, 2012. SD/- SD/- ( VIVEK VARMA ) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT: 14.09.2012 M.A. NO : 275/MUM/2012 PREMA G. SANGHVI 3 COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE C.I.T. 4. CIT (A) 5. THE DR, - BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI ROSHANI