DILNAVAZ M. DAVER, V. ITO (IT) WD 1(1),

MA 321/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9524 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 23-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause; Non compliance

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH, D, MUMBAI BEFORE SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER MA NO: 321/MUM/2012 ARISING OUT OF : 3197/MUM/2011 ASSESSMENT YEAR : 2004-05 MS. DILNAVAZ M. DAVER 13, SHREYAS, 180 BACKBAY RECLAMATION MUMBAI-400 020. PAN NO: AAIPD 4151 F INCOME TAX OFFICER(IT) WARD 1(1) SCINDIA HOUSE, BALLARD PIER MUMBAI-400 038. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI DEEPAK SHAH RESPONDENT BY : SHRI DINESH KUMAR DATE OF HEARING : 19.10.2012 DATE OF PRONOUNCEMENT : 19.10.2012 ORDER PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSE SSEE REQUESTING FOR RECALL OF THE ORDER DATED 2.4.2012 OF THE TRIBUNAL IN ITA NO.3197/MUM/2011. IN THE SAID ORDER THE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UN-ADMITTED FOR WANT OF REPRE SENTATION FROM THE SIDE OF THE ASSESSEE ON THE DATE OF HEARING. 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE HAS SUBMITT ED THAT THE APPEAL HAD BEEN FIXED FOR HEARING ON 16.2.2012 ON WHICH DATE THE MA NO.321/M/12 ARISING OUT OF ITA NO. 3197/M/11 A.Y:04-05 2 BENCH DID NOT FUNCTION AND THEREAFTER THE ASSESSEE DID N OT RECEIVE ANY FRESH NOTICE OF HEARING. IT HAS ALSO BEEN SUBMITTED THAT THE ASSESSEE WAS NOT AWARE OF THE SYSTEM OF ADJOURNMENT THROUGH NOT ICE BOARD. THEREFORE, THERE WAS REASONABLE CAUSE FOR NON COMPLIANCE. A AFFIDAVIT TO THE ABOVE EFFECT HAS BEEN FILED AND IT HAS BEEN REQ UESTED THAT THE ORDER MAY BE RECALLED FOR FRESH ADJOURNMENT. 3. WE HAVE HEARD BOTH THE PARTIES IN THE MATTER. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-COMPLIANCE BY TH E ASSESSEE ON THE DATE OF HEARING. WE ACCORDINGLY IN THE INTEREST OF JUSTICE RECALL THE ORDER DATED 16.2.2012 AND RESTORE THE APPEALS TO THEIR ORIGINAL NUMBER WHICH WILL BE HEARD ON 3.12.2012. THE DATE O F HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH PA RTIES AND THEREFORE, NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED BY THE REGISTRY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE A SSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19.10.2012. SD/- SD/- (B.R. MITTAL) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUN TANT MEMBER MUMBAI, DATED: 19.10.212. MA NO.321/M/12 ARISING OUT OF ITA NO. 3197/M/11 A.Y:04-05 3 JV. 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.