CAVIM REALTY P.LTD, V. DCIT RG 3(1),

MA 351/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9714 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 05-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V C SHAH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH, C, MUMBAI BEFORE SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER MA NO: 351/MUM/2012 ARISING OUT OF : ITA NO.6614/M/10 ASSESSMENT YEAR : 2003-04 M/S. CAVIM REALTY 78/A, NARIMAN BHAVAN NARIMAN POINT MUMBAI-400 021. PAN NO: AABCC 2922 K DY. COMMISSIONER OF INCOME TAX , RANGE-3(1) 6HT FLOOR AAYAKAR BHAVAN MUMBAI-400 020. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI V.C. SHAH RESPONDENT BY : SHRI DINESH KUMAR DATE OF HEARING : 14.12.2012 DATE OF PRONOUNCEMENT : 14.12.2012 ORDER PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSE SSEE REQUESTING FOR RECALL OF THE ORDER DATED 29.2.12 OF T HE TRIBUNAL IN ITA NO.6614/M/2010 ASSESSMENT YEAR 2003-04. IN THE SAID ORDE R THE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UNADM ITTED FOR WANT OF REPRESENTATION FROM THE SIDE OF THE ASSESSEE. 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE HAS SUBMITT ED THAT ON THE LAST DATE OF HEARING ON 30.1.2012 THE BENCH DI D NOT FUNCTION AND THE ASSESSEE WAS THEREFORE OF THE IMPRESSION THAT APPE LLANT WILL MA NO.351/M/12 ARISING OUT OF ITA NO.6614/M/10 A.Y:03-04 2 GET A FRESH NOTICE OF HEARING. HOWEVER, THE APPEAL HAD BEEN FIXED FOR HEARING THROUGH NOTICE BOARD ABOUT WHICH THE ASSESSEE WAS NOT AWARE. A AFFIDAVIT TO THAT EFFECT HAS BEEN FILED AND IT HAS B EEN REQUESTED THAT THE ORDER MAY BE RECALLED FOR FRESH ADJUDICATION ON ME RIT AS THERE WAS REASONABLE CAUSE FOR NON-COMPLIANCE. 3. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECORDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER DATED 29.2. 2012 OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMB ER WHICH WILL BE HEARD ON 25.2.2013. THE DATE OF HEARING WAS PRONOUNCE D IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AND, THEREFO RE, NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED BY THE REGIST RY. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.12.2012 SD/- SD/- (B.R. MITTAL) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTA NT MEMBER MUMBAI, DATED: 14/12/ 2012. JV. MA NO.351/M/12 ARISING OUT OF ITA NO.6614/M/10 A.Y:03-04 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.