ANILA JOSHI, V. ITO WD 22(1)(4),

MA 32/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2163 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 23-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B P K
• Assessee Lawyers: ARVIND DALAL
• Keywords: Reasonable cause

Judgement Text

INCOME TAX APPELLATE TRIBUNAL,MUMBAI - A BENCH. , , BEFORE S/SH. VIJAY PAL RAO, JUDICIAL MEM BER & SHRI RAJENDRA,ACCOUNTANT MEMBER MA NO.32/MUM/2014-ARISING OUT OF ITA NO. 8573 /MUM/2011-ASSESSMENT YEAR 2007-08 ANILA J. JOSHI, BAZARAGATE HIGH SCHOOL, GUNBOW STREET, FORT, MUMBAI-400001 PAN: AANPJ5699M VS. ITO 12(1)(4) MUMBAI. ( / APPELLANT ) ( / RESPONDENT ) APPELLANT BY : SHRI ARVIND DALAL RESPONDENT BY : SHRI B.P.K. PANDA ! ' # / DATE OF HEARING : 06-06-2014 $%&' ! ' # / DATE OF PRONOUNCEMENT : 06-06-2014 () / O R D E R PER RAJENDRA, A.M. : VIDE HER MISCELLANEOUS APPLICATION (MA),DATED 23.01 .2014,ASSESSEE HAS STATED THAT TRIBUNAL BY ITS ORDER DATED 29.10.2013 HAD DISMISSED THE APPEAL FILED BY HER,THAT ORIGINALLY THE HEARING WAS FIXED ON 05.12.2012, THAT ASSESSEE WAS UNDER A BONA FIDE BELIEF THAT SHE WOULD RECEIVED A NOTICE SEPARATELY,THAT THE ASSESSEE MADE ENQUIRY FROM THE REGISTRY AND IT WAS ASCERTAINED THAT HEARING FIXED ON 05.12.2012 WAS ADJOURNED TO 14.05.2013 AND SAME WAS ADJOURNED TO 29.10.2013, THAT BENCH WAS NOT FUNCTIONING ON EARLIER OCCASIONS, THA T ASSESSEE WAS NOT AWARE ABOUT THE NEXT DATE OF HEARING, THAT SHE COULD NOT APPEAR BEFORE THE TRIBU NAL ON 29.10.2013, THAT NON-APPEARANCE BEFORE THE TRIBUNAL WAS NEITHER WILLFUL NOR DELIBERATE, TH AT ASSESSEE WAS INTERESTED IN PURSUING THE MATTER. THE APPLICATION FIELD BY THE ASSESSEE IS ACCOMPANIE D BY AN AFFIDAVIT DATED 17.01.2014 WHEREIN SIMILAR AVERMENTS HAVE BEEN MADE. 2. BEFORE US,AUTHORISED REPRESENTATIVE(AR)MADE THE SAM E SUBMISSIONS THAT ARE PART OF THE APPLICATION FILED BY THE ASSESSEE AND THE AVERMENTS MADE IN THE AFFIDAVIT.DR LEFT THE MATTER TO THE DISCRETION OF THE BENCH.WE HAVE HEARD THE RIVAL SUB MISSIONS AND PERUSED THE MATERIAL BEFORE US. WE FIND THAT APPEAL FILED BY THE ASSESSEE WAS DISMI SSED FOR NON-APPEARANCE. AFTER CONSIDERING THE REASONS MENTIONED BY THE ASSESSEE IN APPLICATION AN D AFFIDAVIT, WE ARE OF THE OPINION THAT SHE WAS PREVENTED BY A REASONABLE CAUSE FOR NOT ATTENDING T HE PROCEEDINGS BEFORE THE TRIBUNAL.THEREFORE, IN THE INTEREST OF JUSTICE, WE ARE RECALLING OUR OR DER DATED 29.10.2013,SO THAT MATTER CAN BE DECIDED ON MERITS. REGISTRY IS DIRECTED TO FIX THE HEARING ON 11.08.20 14. AS BOTH THE PARTIES HAVE BEEN INFORMED ABOUT THE NEXT DATE OF HEARING, SO NO SEPARATE NOTI CE OF HEARING WILL BE ISSUED. AS A RESULT,RECALLING OUR EARLIER ORDER,WE ALLOW TH E MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. * ' +', * ' +', * ' +', * ' +', - * ' - * ' - * ' - * ' . . . . / / / / 0 0 0 0 1 1 1 1 - - - - ( ( ( ( 2 22 2 3' 3' 3' 3' 0 0 0 0 ' ' ' ' 45 4545 45 . MA NO. 32/MUM/2014(ARISING OUT OF ITA NO. 8573/ MUM/2011) ANILA J. JOSHI 2 ORDER PRONOUNCED IN THE O PEN COURT ON 6 TH JUNE, 2014. () ! $%&' +6 0 6 TWU 201 4 % ! 1 7 SD/- SD/- ( / VIJAY PAL RAO) ( / RAJENDRA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER +8 / MUMBAI, 0 /DATE: 0 6.06.2014 SK () () () () ! !! ! ' ' ' ' 9&' 9&' 9&' 9&' / COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE / 2. RESPONDENT / 3. THE CONCERNED CIT(A)/ 8: ( (; , 4. THE CONCERNED CIT / 8: ( (; 5. DR A BENCH, ITAT, MUMBAI / < 1 '- , ,, , => , ( . . . +8 6. GUARD FILE/ 1 = ? ' ' //TRUE COPY// () / BY ORDER, @ / 4 DY./ASST. REGISTRAR ( - ' , +8 /ITAT, MUMBAI