LEENA SANJAY JAIN, V. ITO WD 3(3),

MA 305/MUM/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4357 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-04-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 29-12-2015
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, M UMBAI BEFORE SHRI MAHAVIR SINGH, JM & SHRI ASHWANI TANEJA, AM M.A. NO.279/MUM/2015 ITA NO. 4182/MUM/2015 (ASSESSMENT YEAR: 2008-09) M/S. RAKESH A. JAIN C/O N. A. KULKARNI, 1 ST FLOOR WADAN BUILDING, NEAR DNS BANK, DOMBIVLI (E) (PAN: AAFPP0632G) VS. INCOME-TAX OFFICER-3(3), KALYAN RANI MANSION, 2 ND FLOOR, MURBAR ROAD, KALYAN-WEST. (APP LICANT ) (RESPONDENT) M.A. NOS.300 TO 302/MUM/2015 ITA NOS. 4184 TO 4186/MUM/2015 (ASSESSMENT YEARS: 2007-08 TO 2009-10) M/S. SANJAY ASHOK JAIN C/O N. A. KULKARNI, 1 ST FLOOR WADAN BUILDING, NEAR DNS BANK, DOMBIVLI (E) (PAN: ADAPJ9671R) VS. INCOME-TAX OFFICER-3(3), KALYAN RANI MANSION, 2 ND FLOOR, MURBAR ROAD, KALYAN-WEST. (APPLICANT) (RESPONDENT) M.A. NOS.303 & 304/MUM/2015 ITA NOS. 4187 & 4188/MUM/2015 (ASSESSMENT YEARS: 2007-08 & 2008-09) M/S. SIMPLE RAKESH JAIN C/O N. A. KULKARNI, 1 ST FLOOR WADAN BUILDING, NEAR DNS BANK, DOMBIVLI (E) (PAN: AD ZPJ2402P ) VS. INCOME-TAX OFFICER-3(3), KALYAN RANI MANSION, 2 ND FLOOR, MURBAR ROAD, KALYAN-WEST. (APPLICANT) (RESPONDENT) M.A. NO.305/MUM/2015 ITA NO. 4196/MUM/2015 (ASSESSMENT YEAR: 2008-09) MRS. LEENA SANJAY JAIN C/O N. A. KULKARNI, 1 ST FLOOR WADAN BUILDING, NEAR DNS BANK, DOMBIVLI (E) (PAN: AGUPK5120F) VS. INCOME-TAX OFFICER-3(3), KALYAN RANI MANSION, 2 ND FLOOR, MURBAR ROAD, KALYAN-WEST. (APPLICANT) (RESPONDENT) M.A. NO.61/MUM/2016 & 2 MA NOS.279,300-306/MUM/2015& MA NO. 61/MUM/2016 M/S. RAKESH A. JAIN & ORS. M.A. NO.306/MUM/2015 ITA NOS. 4197 & 4198/MUM/2015 (ASSESSMENT YEARS: 2007-08 & 2008-09) SHRI ASHOK B. JAIN C/O N. A. KULKARNI, 1 ST FLOOR WADAN BUILDING, NEAR DNS BANK, DOMBIVLI (E) (PAN: AATPJ1428N) VS. INCOME-TAX OFFICER-3(3), KALYAN RANI MANSION, 2 ND FLOOR, MURBAR ROAD, KALYAN-WEST. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI N. A. KULKARNI RESPONDENT BY : SHRI RAJENDRA DATE OF HEARING: 01.04.2016 DATE OF PRONOUNCEMENT: 01.04.2016 O R D E R PER MAHAVIR SINGH, JM: BY WAY OF ALL THESE MISC. APPLICATIONS THE ASSESSEE /APPLICANT HAS REQUESTED FOR RECALLING COMMON ORDER OF THE TRIBUNAL DATED 07 .10.2005 AND ONE SEPARATE ORDER IN ITA NO. 4182/MUM/2015, PASSED EX PARTE FOR NON-ATTENDANCE OF THE HEARING. 2. LD. COUNSEL FOR THE ASSESSEE SHRI N. A. KULKARNI, A DVOCATE FILED AFFIDAVIT STATING THE REASONS FOR NON-ATTENDANCE, WHICH ARE G IVEN IN PARA 3 OF THE AFFIDAVIT AND THE SAME READS AS UNDER: I) THE ABOVE APPEAL WAS FIXED ON 19.08.2015 FOR WH ICH THE APPELLANT HAD ENGAGED ME TO REPRESENT THE MATTER BEFORE INCOME TA X APPELLATE TRIBUNAL. HOWEVER, AS I WAS PRE-OCCUPIED I HAD REQUESTED FOR ADJOURNMENT WHICH WAS NOT GRANTED AND THE APPEAL WAS FIXED ON THE VERY NE XT DAY. II] I SAY THAT I ATTENDED THE HEARING ON 20.08.2015 BUT THE SAME WAS ADJOURNED TO 24.09.2015 BY ORDER OF THE BENCH. III] I SAY THAT, I AGAIN ATTENDED THE HEARING ON 24 .09.2015, HOWEVER THE SAME WAS AGAIN ADJOURNED BY THE BENCH WITH THE DIRECTION TO THE DEPARTMENT REPRESENTATIVE TO VERIFY THE STATUS OF THE OTHER CA SES OF THE FAMILY SO THAT ALL ARE DISPOSED OFF TOGETHER. IV] I SAY THAT, I AM STAYING IN DOMBIVLI AND DUE TO TRAIN PROBLEMS ON 30.09.2015 I COULD NOT REACH TRIBUNAL ON TIE. FURTH ER ON ENQUIRY WITH THE BENCH CLERK IT WAS INFORMED THAT THE HEARING IS ADJ OURNED TO 07.10.2015. 3 MA NOS.279,300-306/MUM/2015& MA NO. 61/MUM/2016 M/S. RAKESH A. JAIN & ORS. V) I SAY THAT I WAS ADMITTED TO HOSPITAL DUE TO GRE EDINESS AND HENCE COULD NOT UNABLE TO ATTEND HEARING ON 07.10..2015 BEFORE ITAT FOR WHICH A MEDICAL CERTIFICATE IS ATTACHED HERETO. VI] I SAY THAT NON-APPEARANCE ON THE DATE OF HEARIN G WAS NOT WILLFUL AND THERE WAS REASONABLE CAUSE. I ALSO SUBMIT THAT BY NON-APP EARANCE. I HAVE NOT GAINED ANY BENEFIT AND THAT APPEARANCE WAS A LAPSE BONAFIED AND UNDER CIRCUMSTANCES BEYOND MY CONTROL. 3. IN VIEW OF THESE REASONS, LD. COUNSEL FOR THE ASSES SEE STATED THAT NON- APPEARANCE ON THE DATE OF HEARING WAS NOT ALL WILLF UL AND THERE EXISTS REASONABLE CAUSE AS GIVEN IN THE AFFIDAVIT. EVEN OTHERWISE, L D. COUNSEL FOR THE ASSESSEE REFERRED TO RULE 24 OF INCOME TAX APPELLATE TRIBUNA L RULES 1963, WHICH READS AS UNDER: 2 4. HEARING OF APPEAL EX PARTE FOR DEFAULT BY THE APPE LLANT.- WHERE, ON THE DAY FIXED FOR HEARING OR ON ANY OTHER DATE TO W HICH THE HEARING MAY BE ADJOURNED, THE APPELLANT DOES NOT APPEAR IN PERSON OR THROUGH AN AUTHORISED REPRESENTATIVE WHEN THE APPEAL IS CALLED ON FOR HEA RING, THE TRIBUNAL M AY DISPOSE OF THE APPEAL ON MERITS AFTER HEARING THE R ESPONDENT: PROVIDED THAT WHERE AN APPEAL HAS BEEN DISPOSED OF AS PROVIDED AB OVE AND THE APPELLANT APPEARS AFTERWARDS AND SATISFIES THE TRIBUNAL THAT THERE WAS SUFFICIENT CAUSE FOR HIS NON-APPEARANCE WHEN THE APPEAL WAS CALLED ON FOR HEARING, THE TRIBUNAL SHALL MAKE AN ORDER SETTING A SIDE THE EX PARTE ORDER AND RESTORING THE APPEAL. IN VIEW OF THE ABOVE RULE 24 OF THE ITAT, RULES, 19 63 AND REASONS STATED BY ASSESSEES COUNSEL THAT DUE TO NON-APPEARANCE OF AS SESSEES COUNSEL FOR THE REASON THAT HE WAS HOSPITALIZED ON 07.10.2015. REV ENUE HAS NOT CONTESTED THIS FACT. ACCORDINGLY, WE ARE OF THE VIEW THAT NO N-APPEARANCE WAS WITH REASONABLE CAUSE. HENCE, WE RECALL THE ORDER OF TR IBUNAL DATED 07.10.2005 AND DIRECT THE REGISTRY TO FIX ALL THESE APPEALS IN NORMAL COURSE. 4. IN THE RESULT, ALL THE MISC. APPLICATIONS OF ASSESS EE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 1ST APRIL, 20 16. SD/- SD/- ( ASHW A NI TANEJA ) ( MAHAVIR SINGH ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 1ST APRIL, 2016 4 MA NOS.279,300-306/MUM/2015& MA NO. 61/MUM/2016 M/S. RAKESH A. JAIN & ORS. JD. SR. P.S. COPY OF THE ORDER FORWARDED TO : 1. THE APPLICANTS 2. THE RESPONDENT 3. CIT(A) - , MUMBAI 4. CIT- , MUMBAI 5. DR, B BENCH ITAT, MUMBAI 6. GUARD FILE. BY ORDER //TRUE COPY// (ASSTT. REGISTRAR) ITAT, MUMBAI