L/H OF LATE KOMAL SAMTANI, V. ASSTT CIT 19(1),

MA 353/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0656 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2006-2007
• Appeal Filed On: 05-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: CHETAN KARIA
• Keywords: Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI . , , !' !' !' !' #$ %& #$ %& #$ %& #$ %& , ,, , ' ' ' ' ( ( ( ( BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER )')' '* . / M.A. NO.353/MUM./2012 '* . / S.A. NO. 3067/MUM./2010 ,-$ . ( '* / '0/ / ASSESSMENT YEAR : 200607 ) KOMAL A. SAMTANI 11N, SAMSHIBA NARGIS DUTT ROAD PALI HILL, BANDRA MUMBAI 400 050 .. ' / APPLICANT * V/S ASSTT. COMMISSIONER OF INCOME TAX CIRCLE19(1), MUMBAI .... 1234 / RESPONDENT 3 . / PERMANENT ACCOUNT NUMBER AMXPS9037Q '* /6$ 7 8 / ASSESSEE BY : MR. CHETAN KARIA ' 7 8 / REVENUE BY : MR. MOHIT JAIN *' 7 $ / DATE OF HEARING 21.06.2013 % 90 7 $ / DATE OF ORDER 21.06.2013 % % % % / ORDER #$ %& #$ %& #$ %& #$ %& , ,, , ' ' ' ' : : : : / PER AMIT SHUKLA, J.M. THE ASSESSEE, BY WAY OF THIS MISCELLANEOUS APPLICAT ION, SEEKS RECALL OF THE IMPUGNED EXPARTE ORDER DATED 26 TH MARCH 2012, PASSED BY THE TRIBUNAL, MUMBAI BENCH, IN ITA NO.3067/MUM./2010, FOR THE ASSESSMENT YEAR 200607. THE ASSESSEE, VIDE PARAS5 AND 6 OF HER APPLICATION, ST ATED AS UNDER: KOMAL A. SAMTANI 2 5. ON 25.01.2012, THE HONBLE BENCH WAS NOT FUNCTI ONING AND THE SAME WAS ADJOURNED TO 26.03.2012. HOWEVER, DUE TO MISTAK E OF THE CLERK IN OFFICE OF OUR REPRESENTATIVE, MR. CHETAN A. KARIA, THE DATE O F HEARING WAS RECORDED IN THEIR DIARY AS 14.03.2012. ON 14.03.2012, THE BENCH WAS AGAIN NOT FUNCTIONING AND THE CLERK RECORDED THE NEXT DATE OF HEARING AS 16.05.2012, WHEN THE CASE WAS ACTUALLY FIXED FOR HEARING. AFFIDAVIT OF MR. CH ETAN A. KARIA IS ENCLOSED. 6. THE APPLICANT SUBMITS THAT NONE APPEARED ON THEI R BEHALF BEFORE THE HONBLE INCOME TAX APPELLATE TRIBUNAL ON THE APPOIN TED DATE DUE TO THE REASONS MENTIONED AS ABOVE. THE APPLICANT SUBMITS T HAT THEY ARE INTERESTED IN PURSUING THE APPEAL AND NONE APPEARED ON THEIR BEHA LF DUE TO CIRCUMSTANCES BEYOND THE CONTROL OF THE APPLICANT. 2. THE LEARNED COUNSEL, ACCORDINGLY, PRAYED THAT ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE MAY BE GIVEN IN VIEW OF THE CIRCUMSTANCES EXPLAINED ABOVE. AN AFFIDAVIT DULY SWORN BY MR. CHETAN A. KARIA, C.A ., IN SUPPORT OF HIS APPLICATION IS ALSO AVAILABLE ON RECORD. THE LEARNED COUNSEL, THER EFORE, PRAYED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BE FORE THE TRIBUNAL AND, HENCE, THE APPEAL BE RESTORED FOR HEARING ON MERITS. THE L EARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, DID NOT OBJECT F OR CALLING OF THE EXPARTE ORDER. 3. AFTER HEARING THE LEARNED COUNSEL FOR THE ASSESSEE AND ON PERUSAL OF THE MATERIAL AVAILABLE ON RECORD, WE HOLD THAT THE ASSE SSEE HAS DEMONSTRATED THAT SHE WAS PREVENTED BY A REASONABLE CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. CONSEQUENTLY, IN VIEW OF THE PROVI SO TO RULE-24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, WE RECALL OUR ORD ER DATED 26 TH MARCH 2012 , PASSED BY THE TRIBUNAL, AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 2 ND SEPTEMBER 2013. SINCE THIS DATE OF HEARING IS ANNOU NCED IN THE OPEN COURT, THE REQUIREMENT OF SENDING NOTICE TO EITHER PARTY IS HE REBY DISPENSED WITH. 4. 6 $; '* /6$ 7 )')' '* '$ < * $ => ? 4. IN THE RESULT, ASSESSEES M.A. IS TREATED AS ALL OWED. % 7 0 @ A*; 21 ST JUNE 2013 7 B ? ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST JUNE 2013 SD/- . .. . B. RAMAKOTAIAH ACCOUNTANT MEMBER SD/- #$ #$ #$ #$ %& %& %& %& ' ' ' ' AMIT SHUKLA JUDICIAL MEMBER MUMBAI, A AA A * ** * DATED: 21 ST JUNE 2013 KOMAL A. SAMTANI 3 % 7 1'$#) C)0$ / COPY OF THE ORDER FORWARDED TO : (1) '* /6$ / THE ASSESSEE; (2) ' / THE REVENUE; (3) D () / THE CIT(A); (4) D / THE CIT, MUMBAI CITY CONCERNED; (5) )'GB 1'$'* , , / THE DR, ITAT, MUMBAI; (6) BH/ I / GUARD FILE. 2)$ 1'$ / TRUE COPY %* / BY ORDER 1 . JK / PRADEEP J. CHOWDHURY '6L '* J' / SR. PRIVATE SECRETARY , / = / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI