ASHOK JASRAJ JAIN, V. DCIT WD 15(2),

MA 409/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8200 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2006-2007
• Appeal Filed On: 02-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M RAJAN
• Assessee Lawyers: JITENDRA SINGH
• Keywords: Reasonable cause; Non compliance
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, G , BENCH BEFORE SHRI RAJENDRA SINGH, A.M. AND SHRI VIJAY PAL RAO, J.M. MA NO: 409/MUM/2011 ARISING OUT OF : 1166/MUM/2010 ASSESSMENT YEAR : 2006-07 SHRI ASHOK JASRAJ JAIN 46/12, RAJKOTWALA BUILDING 2 ND FLOOR, 1 ST CARPENTER STREET MUMBAI-400 004. PAN NO.: AAOPJ 2690 M DY. COMMISSIONER OF INCOME TAX , WARD 15(2) MUMBAI. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI JITENDRA SINGH RESPONDENT BY : SHRI M. RAJAN DATE OF HEARING : 11.5.2012 DATE OF PRONOUNCEMENT : 11.5.2012 ORDER PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSE SSEE REQUESTING FOR RECALL OF THE ORDER DATED 28.2.2011 OF THE TRIBUNAL IN ITA NO.1166/M/2010 FOR ASSESSMENT YEAR 2006-07. 2. IN THE SAID ORDER THE TRIBUNAL HAD DISMISSED THE AP PEAL OF THE ASSESSEE AS UNADMITTED FOR WANT OF REPRESENTATION. THE A SSESSEE IN THE MISCELLANEOUS APPLICATION HAS SUBMITTED THAT NON REP RESENTATION WAS DUE TO THE FACT THAT THE ASSESSEE HAD NOT RECEIVED ANY NOTICE OF HEARING. THE ASSESSEE HAD EARLIER RECEIVED NOTICE OF HE ARING OF THE CASE ON 18.10.2010 ON WHICH DATE THE BENCH DID NOT FUNCT ION AND NO MA NO.409/M/11 ARISING OUT OF ITA NO. 1166/M/2010 A.Y:06-07 2 FURTHER NOTICE WAS RECEIVED BY THE ASSESSEE. THE ASSESSEE HA S ALSO FILED AN AFFIDAVIT DATED 2.7.2011 TO SUBSTANTIATE TH E CLAIM. IT HAS ACCORDINGLY BEEN REQUESTED THAT EXPARTE ORDER MAY BE RECALLED FOR FRESH DECISION AFTER HEARING THE ASSESSEE. 3. WE HAVE HEARD BOTH PARTIES AND PERUSED THE RECORDS A ND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON COMPLIANCE BY THE ASSESSEE ON THE D ATE OF HEARING. THEREFORE, IN THE INTEREST OF JUSTICE WE RECA LL THE ORDER DATED 28.2.011 OF THE TRIBUNAL AND RESTORE THE APPEAL TO I TS ORIGINAL NUMBER WHICH WILL BE HEARD ON 3.7.2012. THE DATE OF HEARIN G WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH PARTIES. THER EFORE, NO FORMAL NOTICE IS TO BE ISSUED BY THE REGISTRY. 4. IN THE RESULT MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11.5.2012. SD/- SD/- (VIJAY PAL RAO) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 11.05.2012. JV. MA NO.409/M/11 ARISING OUT OF ITA NO. 1166/M/2010 A.Y:06-07 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.