VALI M. KASIM, V. DCIT,

MA 334/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9514 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2005-2006
• Appeal Filed On: 29-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH MEENA
• Assessee Lawyers: ARATI DESHMUKH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH, F, MUMBAI BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER MA NO: 334/MUM/2012 ARISING OUT OF : ITA NO.2881/MUM/2011 ASSESSMENT YEAR : 2005-05 MA NO: 335/MUM/2012 ARISING OUT OF : ITA NO.2882/MUM/2011 ASSESSMENT YEAR : 2005-06 VALI M. KASIM 9, MANEK MAHAL, VEER NARIMAN ROAD, CHURCHGATE MUMBAI-400 020. PAN NO: ABTPK 4063 B DY. COMMISSIONER OF INCOME TAX -8(2) AAYAKAR BHAVAN, M.K. ROAD MUMBAI. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : MS. ARATI DESHMUKH RESPONDENT BY : SHRI OMPRAKASH MEENA DATE OF HEARING : 19.10.2012 DATE OF PRONOUNCEMENT : 19.10.2012 ORDER PER RAJENDRA SINGH (AM). THESE MISCELLANEOUS APPLICATION HAVE BEEN FILED BY THE ASSESSEE REQUESTING FOR RECALL OF THE CONSOLIDATED ORDER DATED 1 0.4.2012 OF THE TRIBUNAL IN ITA NO.2881 & 2882/MUM/2011. IN THE SAID ORDER THE TRIBUNAL HAD DISMISSED THE APPEALS OF THE ASSESSEE AS UNADM ITTED FOR WANT OF REPRESENTATION FROM THE SIDE OF THE ASSESSEE. MA NO.334 & 335/M/12 ARISI NG OUT OF ITA NO. 2881 & 82/M/11 A.Y:05-06 2 2. THE ASSESSEE IN THE MISCELLANEOUS APPLICATION HAS SUBMITTE D THAT THE MOTHER OF THE AUTHORIZED REPRESENTATIVE OF THE A SSESSEE HAD EXPIRED ON 8.4.2012 WHICH WAS THE REASON OF DEFAULT ON THE DATE OF HEARING ON 10.4.2012. AN AFFIDAVIT TO THE ABOVE EFF ECT HAS BEEN FILED AND IT HAS BEEN SUBMITTED THAT THE DEFAULT BEING DUE TO A REASONABLE CAUSE THE ORDER MAY BE RECALLED FOR FRESH ADJUDICATION. 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 10.4.2012 AND RESTORE THE APPEALS TO THEIR ORIGINAL NUMBERS WHICH WILL BE HEARD ON 29.11.2012. 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 APPLICATIONS OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19.10.2012 (VIJAY PAL RAO) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACC OUNTANT MEMBER MUMBAI, DATED: 19.10.2012. JV. MA NO.334 & 335/M/12 ARISI NG OUT OF ITA NO. 2881 & 82/M/11 A.Y:05-06 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.