LILA Y. AUNDHE, V. DCIT CEN CIR 46,

MA 32/MUM/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5467 (ITAT-MUMBAI)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 20-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN KUMAR
• Assessee Lawyers: M SUBRAMANIAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER MA NO. 32/MUM/2017 (OUT OF ITA NO. 3492/MUM/2012) : (A.Y : 2006 - 07) SMT. LILA Y. AUNDHE 11, KAUSTUBH, ANANT PATIL MARG, DADAR (WEST), MUMBAI 400 028. PAN : AADPA5295J ( APPELLANT ) VS. DCIT, CC - 46, MUMBAI (RESPONDENT) ASSESSEE BY : SHRI M. SUBRAMANIAN REVENUE BY : SHRI SUMAN KUMAR DATE OF HEARING : 10/02/2017 DATE OF PRONOUNCEMENT : 10/02/2017 O R D E R PER G.S.PANNU, A.M : VIDE THE ABOVE MISCELLANEOUS APPLICATION , THE ASSESSEE IS SEEKING RECALL OF THE ORDER PASSED BY THE TRIBUNAL DATED 16.09.2016, IN ITA NO. 3492 /MUM/201 2 FOR ASSESSMENT YEAR 2006 - 07 . 2. ON THE DATE OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE INSPITE OF SERVICE OF NOTICE. THEREFORE, THE ABOVE APPEAL WAD DECIDED EX - PARTE QUA THE ASSESSEE, AFTER HEARING LD. DEPARTMENTAL REPRESENTATIVE. I T IS SUBMITTED BEFORE US BY THE LD. REPRESENT ATIVE FOR THE ASSESSEE THAT M/S. P.C. SHAH & CO., CHARTERED ACCOUNTANT OF THE ASSESSEE DEALING WITH THE APPEAL RETURNED BACK THE FILE SOMEWHERE IN 2 MA NO. 32/MUM/2017 SMT. LILA Y. AUNDHE THE MONTH OF JUNE/JULY, 2016 EXPRESSING THEIR INABILITY TO APPEAR AND ASSESSEE HAD TO APPOINT H ER REGULAR CHA RTERED ACCOUNTANT, M/S. H.D.S. & CO. TO APPEAR ON H ER BEHALF. HOWEVER, M/S. H.D.S. & CO. COULD NOT APPEAR ON 8.9.2016 AS THEY WERE UNAWARE OF DATE OF HEARING. FURTHER, IT IS ALSO SUBMITTED THAT THE APPLICANT HAS BEEN AILING SINCE LONG AND IS ALMOST BED R IDDEN AND HENCE SHE COULD NOT REMIND/PURSUE WITH M/S. H.D.S. & CO. ABOUT THE APPEAL. THUS , IT HAS BEEN EXPLAINED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE AND SUFFICIENT CAUSE FOR NON - APPEARANCE ON THE FIXED DATE OF HEARING. 3. IN THIS VIEW O F THE SITUATION, AFTER HEARING BOTH THE PARTIES, WE ARE SATISFIED THAT NON - APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING IS SUPPORTED BY SUFFICIENT CAUSE, THEREFORE, AS PER RULE - 24 OF APPELLATE TRIBUNAL RULES, 1963 WE SET ASIDE THE AFOREMENTIONED EX - PA RTE ORDER DATED 16.9.2016 AND RESTORE THE APPEAL FILED BY THE ASSESSEE WHICH WILL NOW BE FIXED FOR HEARING ON 20.3. 2017. SINCE T HE NEXT DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT NO SEPARATE NOTICE IS REQUIRED TO BE SERVED ON THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED , AS ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH FEBRUARY, 2017. SD/ - SD/ - ( RAM LAL NEGI ) JUDICIAL MEMBER ( G.S. PANNU ) ACCOUNTANT MEMBER MUMBAI, DATE : 1 0 T H FEBRUARY , 201 7 * SSL * 3 MA NO. 32/MUM/2017 SMT. LILA Y. AUNDHE COPY TO : 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT(A) CONCERNED 4) THE CIT CONCERNED 5) THE D.R, A BENCH, MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR I.T.A.T, MUMBAI