A SUNDARARJU (HUF), V. ITO WD 3(3),

MA 279/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9439 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 10-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V KRISHNAMOORTHY
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A MUMBAI BEFORE SHRI DINESH KUMAR AGARWAL, JM AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER M.A. NO. 279/MUM/2012 (ARISING OUT OF ITA NO.413/MUM/2010) ASSESSMENT YEAR-2006-07 A SUNDARARAJU (HUF), ROW HOUSE NO. 1, JIMMY TOWERS, SECTOR 18, KOPARKHAIRANE, NAVI MUMBAI PAN-AAGHA 6583G VS. THE ITO, WARD 3(3), VARDANA, MIDC, WAGLE ESTATE, THANE (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI PRADEEP KEDIA RESPONDENT BY: SHRI V. KRISHNAMOORTHY DATE OF HEARING :12.10.2012 DATE OF PRONOUNCEMENT: 12.10.2012 O R D E R PER N.K. BILLAIYA, AM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE REQ UESTED TO RECALL THE ORDER OF THE TRIBUNAL PASSED ON 19 TH MARCH, 2012 PLEADING THAT THE NON ATTENDANCE BEFORE THE TRIBUNAL ON THE SCHEDULED DAT E WAS DUE TO THE FACT THAT ORIGINALLY THE APPEAL WAS FIXED FOR HEARING ON 21.12.2011 AND THE TRIBUNAL ADJOURNED THE HEARING ON 8.3.2012. HOWEVE R, AS PER THE CAUSE LIST DISPLAYED ON THE WEBSITE, THE BENCH DID NOT FUNCTIO N ON THE SAME DATE. IT IS SUBMITTED THAT THE ASSESSEE WAS NOT AWARE OF THE HEARING RE-FIXED ON 19 TH MARCH, 2012 THEREFORE NON ATTENDANCE WAS NOT DELIBE RATE. IT IS ALSO SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PURSUI NG THIS APPEAL. 2. WE FIND THAT THE REASONS GIVEN BY THE ASSESSEE I S PREVENTED BY REASONABLE CAUSE FOR NON APPEARANCE ON THE DATE OF HEARING. THEREFORE, IN THE INTEREST OF JUSTICE, WE CONSIDER IT PROPER TO R ECALL OUR TRIBUNALS ORDER DT. M.A. NO.279/M/12 2 19 TH MARCH, 2012 AND DIRECT THE REGISTRY TO FIX THIS AP PEAL FOR FRESH HEARING ON 09.01.2013. SINCE THE DATE WAS ANNOUNCED IN THE COU RT, NO FORMAL NOTICE WILL BE ISSUED TO THE PARTIES FOR THE HEARING OF THIS AP PEAL ON 09.01.2013. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH OCTOBER, 2012 SD/- SD/- (DINESH KUMAR AGARWAL) (N.K. BILLAIYA ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 12 TH OCTOBER, 2012 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR A BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI