ASRANI ASSOCIATES, V. ITO 22(2)(1),

MA 37/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1895 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 28-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PITAMBAR DAS
• Assessee Lawyers: NLTESH JOSHI
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A MUMBAI , . . , ! ' BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER MA NO.37/MUM/2014 (ARISING OUT OF ITA NO.4169/MUM/2012) A.Y. 2007-08. M/S. ASRANI ASSOCIATES, B-104, SWAMI JAIRAMDAS SOCIETY, CHEMBUR (E), MUMBAI 400 071. (APPLICANT) V/S. INCOME TAX OFFICER 22(2)1, VASHI, NAVI MUMBAI. (RESPONDENT) APPLICANT BY : SHRI NLTESH JOSHI RESPONDENT BY : SHRI PITAMB AR DAS DATE OF HEARING : 25 /04/2014 DATE OF PRONOUNCEMENT : 25/04/201 4 ORDER PER N.K. BILLAIYA, AM VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE, THE ASSESSEE IS SEEKING RECALL OF EX-PARTE ORDER DATED 02/01/2014 PASSED IN ITA NO. 4169/MUM/2012 FOR ASSESSMENT YEAR 2007-08. 2. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED ON ACCOUNT OF FAILURE OF THE ASSESSEE TO ATTEND THE PROCEEDINGS ON THE FIXED DAT E OF HEARING. IN THE MISCELLANEOUS APPLICATION IT HAS BEEN SUBMITTED BY THE PROPRIETOR OF THE ASSESSEE MA NO.37/MUM/2014 2 COMPANY SHRI SURESH CHANCHALDAS ASRANI THAT HIS AGE IS ABOUT 61 YEARS AND SUFFERING FROM VARIOUS DISEASES. HE ALSO SUBMITTED THAT DEFAULT OF NON-ATTENDANCE BEFORE THE TRIBUNAL WAS DUE TO REASONABLE CAUSE SIN CE THE ASSESSEE DID NOT RECEIVE ANY NOTICE OF HEARING FROM THE TRIBUNAL. TH E APPLICANT SUBMITTED THAT IT IS VERY MUCH INTERESTED IN PURSUING THE APPEAL. THE A SSESSEE ALSO SUBMITTED THAT THE NON-APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING OF THE APPEAL WAS BONAFIDE AND THEREFORE, REQUESTED FOR RECALL OF THE ORDER DATED 02/01/2014. 3. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOT H THE PARTIES, WE ARE SATISFIED THAT NON-APPEARANCE OF THE ASSESSEE ON TH E DATE OF HEARING IS SUPPORTED BY SUFFICIENT CAUSE, THEREFORE, AS PER RULE-24 OF A PPELLATE TRIBUNAL RULES, 1963, WE SET ASIDE THE AFOREMENTIONED EX-PARTE ORDER DATE D 02/01/2014 AND RESTORE THE APPEAL FILED BY THE ASSESSEE, WHICH WILL NOW BE FIX ED FOR HEARING ON 16/06/2014. THE DATE WAS NOTED BY BOTH THE PARTIES. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25/04/2014 # $ %&' ( )* 25/04/2014 & $ + ' ( /VIJAY PAL RAO) ( . . /N.K.BILLAIYA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; ) DATED 25/04/2014