VAISHNAV S.PURI (HUF), V. ASST CIT 19(3),

MA 396/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2617 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 17-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK BATRA
• Assessee Lawyers: ASIFA KHAN
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI BEFORE HONBLE S/SHRI D. MANMOHAN , VICE-PRESIDENT AND B.R.BASKARAN (AM) , . , . . , MISCELLANEOUS APPLICATION NO.396/MUM/2014 (ARISING OUT OF , ./I.T.A. NO.3259/MUM/2013) ( -./ 0 / ASSESSMENT YEAR:2009-10) VAISHNAV S PURI (HUF) PROP. M/S OF KAKS INTERNATIONAL NCL BLDG, 8 TH FLOOR, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI-400051. / VS. ASSTT. COMMISSIONER OF INCOME TAX 19(3), PIRAMAL CHAMBERS, 3 RD FLOOR, LALBAUG, PAREL, MUMBAI-400012 ( ,12 / APPELLANT) .. ( 3412 / RESPONDENT) 1 ./ 56 ./PAN/GIR NO. : AACHP9479A ,12 7 / APPELLANT BY : MS.ASIFA KHAN 3412 8 7 /RESPONDENT BY : SHRI VIVEK BATRA 9 : 8 ;< / DATE OF HEARING : 12.12.2014 = 0/ 8 ;< /DATE OF PRONOUNCEMENT : 12.12.2014 / O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPLICATION SEEKING THE RECALL OF THE EX-PARTE ORDER DATED 20.8.2014 PASSED IN THE HANDS OF THE AS SESSEE IN ITANO.3259/MUM/2013 RELATING TO ASSESSMENT YEAR 200 9-10. 2. THE LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMI TTED THAT THE PRESENT APPEAL WAS FIXED FOR HEARING FOR THE FIRST TIME ON 31.7.2014 AND ON THAT DATE SHE APPEARED BEFORE THE BENCH AND TOOK THE ADJOURNMENT. ACCORDINGLY, THE CASE WAS ADJOURNED TO 18.8.2014. HOWEVER ON THAT DATE O F HEARING, HER MOTHER FELL SICK AND HENCE SHE COULD NOT APPEAR BEFORE THE BENC H FOR HEARING. THE LD. AR SUBMITTED THAT NON-APPEARANCE ON THE DATE OF HEARIN G WAS FOR THE REASONS MA NO.396/MUM/2014 2 BEYOND THE CONTROL OF THE AUTHORIZED REPRESENTATIVE AND NOT DUE TO THE NEGLIGENCE ON THE PART OF THE ASSESSEE. THE LD. CO UNSEL FURTHER SUBMITTED THAT TRIBUNAL HAD DECIDED AN IDENTICAL ISSUE AGAINST THE ASSESSEE FOR THE ASSESSMENT YEAR 2006-07 AND THE MATTER IS PENDING BEFORE TH E HONBLE JURISDICTIONAL HIGH COURT OF BOMBAY. HENCE, THE ASSESSEE IS INTENDING TO FILE A DECLARATION U/S 158A(1) OF THE INCOME TAX ACT, 1961 (THE ACT) FOR T HE YEAR UNDER CONSIDERATION IN ORDER TO AVOID MULTIPLICITY OF THE APPEALS. SHE SU BMITTED THAT THE ASSESSEE WOULD BE PUT TO GREAT LOSS, IF THE PRESENT MISCELLANEOUS APPLICATION IS NOT CONSIDERED FAVOURABLY. ACCORDINGLY, THE AR SUBMITTED THAT TH ERE WAS A REASONABLE CAUSE FOR THE ASSESSEE FOR NOT APPEARING BEFORE THE BENCH ON THE DATE OF HEARING. ACCORDINGLY, SHE PRAYED FOR RECALL OF THE ORDER. 3. WE HAVE HEARD THE LD. DR AND PERUSED THE RECORD. HAVING REGARD TO THE SUBMISSIONS MADE BY THE LD. AR, WE ARE OF THE VIEW THAT THERE WAS A REASONABLE CAUSE FOR THE ASSESSEE FOR NOT APPEARING BEFORE THE BENCH ON THE DATE OF HEARING. ACCORDINGLY, IN EXERCISE OF THE POWERS GI VEN TO THE BENCH UNDER RULE 24 OF THE APPELLATE TRIBUNAL RULES, WE RECALL THE ORDER DATED 20.8.2014 REFERRED SUPRA. WE ALSO DIRECT THE REGISTRY TO POST THIS APP EAL FOR FINAL HEARING ON 19.01.2015. SINCE THE DATE OF HEARING IS ANNOUNCE D IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THEY MAY NOTE THAT TH E REGISTRY SHALL NOT SENT ANY FORMAL NOTICE OF HEARING TO THEM, I.E. PRESENT ORDE R SHALL ALSO BE CONSIDERED AS NOTICE OF HEARING. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 12 TH DEC , 2014. = 0/ 9 > ? @ A 12 TH DEC, 2014 8 B: C SD SD ( . / D. MANMOHAN ) ( . . , / B.R. BASKARAN ) / VICE- PRESIDENT / ACCOUNTANT MEMBER 9 : MUMBAI: 12 TH DEC,2014. . - . ./ SRL , SR. PS MA NO.396/MUM/2014 3 !'#$% &%'# / COPY OF THE ORDER FORWARDED TO : 1. ,12 / THE APPELLANT 2. 3412 / THE RESPONDENT. 3. 9 F; ( , ) / THE CIT(A)- CONCERNED 4. 9 F; / CIT CONCERNED 5. 6. GHB 3-;-I. , ,< ,I./ , 9 : / DR, ITAT, MUMBAI CONCERNED B : / GUARD FILE. J 9 / BY ORDER, TRUE COPY 5 (ASSTT. REGISTRAR) ,< ,I./ , 9 : /ITAT, MUMBAI