KETAN H. MEHTA, V. ITO 25(3)(2),

MA 359/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7842 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 05-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C G K NAIR
• Assessee Lawyers: A K SHARMA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER M.A. NO. 359/MUM./2011 (ARISING OUT OF ITA NO. 6843/MUM./2008 ) (ASSESSMENT YEAR : 2003-04 ) MR. KETAN H. MEHTA, PROPRIETOR KETAN ELECTRICAL STAMPING A-202, MEHATA APARTMENTS SHANKAR LANE, KANDIVALI (E) MUMBAI 400 067 PAN AFHPM0792B .. APPELLANT V/S INCOME TAX OFFICER, WARD-25(3)-2 PRATYAKSHKAR BHAVAN, BANDRA-KUARLA COMPLEX, BANDRA (E), MUMBAI .... RESPONDENT ASSESSEE BY : MR. A.K. SHARMA REVENUE BY : MR. C.G.K. NAIR DATE OF HEARING 03.02.2012 DATE OF ORDER 10.02.2012 O R D E R PER J. SUDHAKAR REDDY, A.M. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSES SEE SEEKS RESTORATION OF THE APPEAL IN ITA 6843/MUM./2008, WH ICH IS DISMISSED FOR NON-PROSECUTION, VIDE ORDER DATED 30 TH APRIL 2010. 2. LEARNED COUNSEL, MR. A.K. SHARMA, REPRESENTING THE ASSESSEE, SUBMITTED BEFORE US THAT THE ASSESSEE HAS SHIFTED T O NEW PREMISES SITUATED MR. KETAN H. MEHTA M.A. NO. 359/MUM./2011 2 AT KANDIVALI (W), DUE TO WHICH THE NOTICE OF HEARIN G COULD NOT BE SERVED UPON HIM. EVEN THE IMPUGNED ORDER DISMISSING THE AP PEAL FOR NON- PROSECUTION, WAS COLLECTED BY HIM PERSONALLY. HE, A CCORDINGLY, PRAYED THAT SINCE THE ASSESSEE IS PREVENTED BY A REASONABLE CAU SE FROM APPEARING BEFORE THE TRIBUNAL, THE IMPUGNED ORDER DATED 30 TH APRIL 2010, MAY BE RECALLED FOR HEARING ON MERIT. THE LEARNED DEPARTMENTAL REPRESEN TATIVE, ON THE OTHER HAND, RELIED ON THE IMPUGNED ORDER PASSED BY THE TR IBUNAL. 3. AFTER HEARING THE RIVAL CONTENTIONS, WE HOLD THAT T HE ASSESSEE HAS DEMONSTRATED THAT HE WAS PREVENTED BY A REASONABLE CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. CONSEQU ENTLY, IN VIEW OF THE PROVISO TO RULE-24 OF THE INCOME TAX (APPELLATE TRI BUNAL) RULES, 1963, WE RECALL OUR ORDER DATED 30 TH APRIL 2010, AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 19 TH APRIL 2012. SINCE THIS DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, THE REQUIREMENT OF SEN DING NOTICE TO THE PARTIES IS HEREBY DISPENSED WITH. 4. IN THE RESULT, M.A. PREFERRED BY THE ASSESSEE IS AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH FEBRUARY 2012 SD/- D. MANMOHAN VICE PRESIDENT SD/- J. SUDHAKAR REDDY ACCOUNTANT MEMBER MUMBAI, DATED: 10 TH FEBRUARY 2012 COPY TO : (1) THE ASSESSEE; (2) THE RESPONDENT; (3) THE CIT(A), MUMBAI, CONCERNED; (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, A BENCH, ITAT, MUMBAI. TRUE COPY BY ORDER PRADEEP J. CHOWDHURY ASSISTANT REGISTRAR SR. PRIVATE SECRETARY ITAT, MUMBAI BENCHES, MUMBAI