JOSEPH A PATTAATHU, V. ASST CIT CEN CIR 37,

MA 30/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8813 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2002-2003
• Appeal Filed On: 23-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P C MAURYA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH, I, MUMBAI BEFORE SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI RAJENDRA SINGH, ACCOUN TANT MEMBER MA NO: 30/MUM/2012 ARISING OUT OF : ITA NO.6322/MUM/2009 ASSESSMENT YEAR : 2002-03 MA NO: 31/MUM/2012 ARISING OUT OF : ITA NO.6323/MUM/2009 ASSESSMENT YEAR : 2003-04 MA NO: 32/MUM/2012 ARISING OUT OF : ITA NO.6324/MUM/2009 ASSESSMENT YEAR : 2004-05 MA NO: 33/MUM/2012 ARISING OUT OF : ITA NO.6329/MUM/2009 ASSESSMENT YEAR : 2005-06 SHRI JOSEPH A PATTATHU B-25/100, SUNDER NAGAR C.H.S CST ROAD, KALINA SANTACRUZ (E) MUMBAI-400 098. PAN NO.: ACZPP 2600 C VS. ASSTT. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-37 MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SASHI TULSIYAN RESPONDENT BY : SHRI P.C. MAURYA DATE OF HEARING : 29.6.2012 DATE OF PRONOUNCEMENT : 29.6.2012 ORDER PER RAJENDRA SINGH (AM). THESE MISCELLANEOUS APPLICATIONS ARE FILED BY THE ASSESSEE AGAINST THE COMMON ORDER DATED 23.7.2012 OF THE TRIB UNAL IN ITA NOS.6322 TO 6324 AND 6329/MUM/2009 FOR THE ASSESSMENT Y EARS 2002-03 TO 2004-05 AND 2005-06. IN THE SAID ORDER TH E TRIBUNAL HAD DISMISSED THE APPEALS OF THE ASSESSEE AS UNADMITTED FOR WAN T OF MA NO.30, 31 & 32/M/12 ARISING OUT OF ITA NO . 6322/09,6323/09 & 6324/09 A.Y:02-03 TO 04-05 2 REPRESENTATION FROM THE SIDE OF THE ASSESSEE. THE ASSESSEE IN THE MISCELLANEOUS APPLICATIONS HAS SUBMITTED THAT IT HAD NOT RECEIVED THE NOTICE FIXING THE HEARING ON 21.7.2010. IT HAS BEEN P OINTED OUT THAT THE NOTICE HAD BEEN SENT AT THE OLD ADDRESS I.E. 12 TH FLOOR, AISHWARYA APTS., CST, KALINA ROAD, SANTACRUZ(E), MUMBAI-400 02 9, WHEREAS THE ASSESSEE HAD SHIFTED TO THE NEW ADDRESS AT B-25/100, SUNDER NAGAR, C.H.S. CST ROAD, KALINA, SANTACRUZ(E), MUMBAI-400 098 . IT HAS ALSO BEEN SUBMITTED THAT THE ASSESSEE DUE TO IGNORANCE OF THE INCOME TAX APPELLATE PROCEDURES HAD NOT INTIMATED THE CHANGE OF A DDRESS TO THE TRIBUNAL. AN AFFIDAVIT TO THE ABOVE EFFECT HAS ALSO BEEN FILED AND IT HAS BEEN REQUESTED THAT THE ORDER MAY BE RECALLED FOR FRE SH DISPOSAL AFTER HEARING THE ASSESSEE. 2. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECORDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING ON 21.7.2010 DURING THE APPELLATE PROCEEDING S. WE, THEREFORE, IN THE INTEREST OF JUSTICE RECALL THE ORDER DATED 23.7. 2012 AND RESTORE THE APPEALS TO ITS ORIGINAL NUMBER WHICH WILL BE HEARD ON 3.9.2012. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT I N THE PRESENCE OF BOTH THE PARTIES. THEREFORE, NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED TO THE ASSESSEE. 3. IN THE RESULT THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE STAND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29.6.2012. SD/- SD/- (B.R. MITTAL) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTA NT MEMBER MUMBAI, DATED: 29.6.2012. JV. MA NO.30, 31 & 32/M/12 ARISING OUT OF ITA NO . 6322/09,6323/09 & 6324/09 A.Y:02-03 TO 04-05 3 COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.