RAJ TRUST, V. JCIT RG 19(1),

MA 3/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0362 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 01-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S N SHIVASHANKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI .. , , BEFORE SHRI P.M. JAGTAP, AM AND SHRI. SHRI AMIT SHU KA, JM ! ' # 03 /MUM/2013 ARISING OUT OF ITA NO. 5248/MUM/2011 ( / ASSESSMENT YEAR : 2004-05) M/S RAJ TRUST, M/S K.R. PRASAD, ADVOCATES & TAX CONSULTANTS, BHARAT APARTMENTS, GROUND FLOOR, 44/1A A & B FAIRFIELD LAYOUT, RACE COURSE ROAD, BANGALORE 560 001. / VS. JT. COMMISSIONER OF INCOME-TAX, RANGE 19(1), MUMBAI. ' ( . / PAN : AAATR0662B ( ') / APPELLANT ) .. ( *+') / RESPONDENT ) ') , -. / APPLICANT BY : SHRI S.N. SHIVASHANKAR *+') , -. / RESPONDENT BY : SHRI MANOJ KUMAR # / , .0 / DATE OF HEARING : 10 -5-13 1234 , .0 / DATE OF PRONOUNCEMENT : 10-5-13 ' / O R D E R PER P.M. JAGTAP, A.M . : BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DTD. 04-12-2012 PASSED EX PARTE IN ITA NO. 5248/MUM/2011 FOR A.Y. 2004-05 FOR NON-PROSECUTION ON THE FOLLOWING GROUNDS :- 1. THE ABOVE NAMED APPELLANT SUBMITS THAT THE OFF ICE OF THE APPELLANT IS AT BANGALORE AT RAHEJA TOWER, 13 TH FLOOR, 26/27, M.G. ROAD, BANGLORE-560 001, THIS IS THE ONLY OFFICE OF THE APPELLANT. THE APPELLANT IS BEIN G ADMINISTERED BY A RETIRED JUDGE OF HIGH COURT OF BOMBAY AS ADMINISTRATOR IN VIEW OF THE DIS PUTE BETWEEN THE BENEFICIARIES OF THE TRUST AND THE TRUSTEES. THE FACTS RELATING TO THE S AME ARE BRIEFLY SET OUT IN THE ENCLOSED ANNEXURE-A BEING THE LETTER DATED 21-07-2011 WRITTEN BY THE A DMINISTRATOR TO THE MA 03/MUM/2013 2 PRESIDENT OF THE INCOME-TAX APPELLATE TRIBUNAL. NO ACTION HAS BEEN TAKEN BY THE HONBLE PRESIDENT TILL DATE. 2. THE APPELLANT FURTHER SUBMITS THAT THE ORDER OF ASSESSMENT WAS MADE AT MUMBAI. THE APPEAL AGAINST THE ASSESSMENT FOR THE A SSESSMENT YEAR 2004-05 WAS DISPOSED OF BY ORDER DATED 16.03.2011 BY THE COMMISSIONER OF INCOME-TAX (APPEALS-I), BANGALORE TO WHOM THE APPEAL WAS TRANSFERRED ON 15-06-2007 BY CI T(A)-20, MUMBAI. THEREAFTER, AN APPEAL WAS FILED TO THE INCOME-TAX APPELLATE TRIBUN AL, BANGALORE BENCH ON 04-07-2011 AND THIS APPEAL CAME TO BE TRANSFERRED BY THE OFFIC E OF THE ASSISTANT REGISTRAR AT BANGALORE TO THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI BENCHE S AS PER ANNEXURE-B. 3. THE ADDRESS FOR SERVICE OF NOTICE IN THE APPEAL MEMO NO DOUBT WAS GIVEN AS M/S K.R. PRASAD, ADVOCATES & TAX CONSULTANTS, 9/3 OLD MADRAS BANK ROAD, BANGALORE- 560 001. THE OFFICE OF THESE ADVOCATES WAS SHIFTED TO THEIR NEW PREMISES FROM THE ABOVE ADDRESS TO THEIR PRESENT OFFICE AT BHARAT APARTMENT S, GROUND FLOOR, 44/1 A & B, FAIRFIELD LAYOUT, RACE COURSE ROAD, BANGALORE-560 001 IN JULY ,2011. 4. THE APPELLANT HAS NOT RECEIVED ANY SUCH NOTICE. AS THE APPELLANT DOES NOT HAVE ANY OFFICE AT MUMBAI, IT COULD NOT GATHER THE NECES SARY INFORMATION FROM THE NOTICE BOARD OF THE ITAT BENCHES. THEREFORE, NEITHER THE ADVOCAT ES OF THE ASSESSEE NOR THE APPELLANT WAS AWARE OF FIXING OF HEARING OF THE CASE ON 04-12-201 2. IT WAS IN THESE CIRCUMSTANCES THAT THERE WAS NO APPEARANCE ON 04-12-2012. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. HAVING REGARD TO THE REASONS GI VEN BY THE ASSESSEE AS INDICATED ABOVE FOR ITS NON-ATTENDANCE ON 4-12-2012, WE ARE S ATISFIED THAT THE NON-APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON 4-12-2012 WHEN ITS APPEAL WAS FIXED FOR HEARING, WAS FOR SUFFICIENT CAUSE. ACCORDINGLY KEEPING IN VI EW OF PROVISO TO RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, WE RECAL L THE EX PARTE ORDER DTD. 4-12-12 PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF TH E ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 26-08-2013 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESENTAT IVES OF BOTH THE PARTIES. 3. IN THE RESULT, THE MISS. APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. 5.4 6 #! 75. ! ' # 8 , 9: ORDER PRONOUNCED IN THE OPEN COURT ON 10-05-2013. . ' , 1234 ; <# (6 1 0 -0 5 -2013 2 , / SD/- SD/- ( AMIT SHUKLA ) ( P.M. JAGTAP ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER (L/ MUMBAI ; <# ( DATED 10 / 05/2013 .#../ RK , SR. PS MA 03/MUM/2013 3 ! ' #$%& ' &$ / COPY OF THE ORDER FORWARDED TO : 1. ') / THE APPELLANT 2. *+') / THE RESPONDENT. 3. '. ' () / THE CIT(A)- I, BANGALORE 4. '. ' / CIT 1, BANGALORE 5. O * #P! , '. 0 P!.4 , (L/ / DR, ITAT, MUMBAI D BENCH 6. 7 Q / / GUARD FILE. ! ( / BY ORDER, + * //TRUE COPY// )/(* + ( DY./ASSTT. REGISTRAR) , (L/ / ITAT, MUMBAI