KANTILAL NANKI KARANI, V. ITO WD 14(1)(4),

MA 411/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0679 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 22-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P MEENA
• Assessee Lawyers: M P MEHTA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH, A MUMBAI BEFORE SHRI D.MAMMOHAN, VICE PRESIDENT AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER MA NO: 411/MUM/2012 ARISING OUT OF : ITA NO.2880/MUM/2011 ASSESSMENT YEAR : 2007-08 SHRI KANTILAL NANJI KARANI C/O., M/S. MITESH MEHTA & ASSOCIATES 432, LAMINGTON ROAD OPERA HOUSE, 2 ND FLOOR ABOVE DENA BANK MUMBAI-400 006. PAN NO: AACPK 4348 R INCOME TAX OFFICER WARD 14(1)(4) MUMBAI. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI M.P. MEHTA RESPONDENT BY : SHRI O.P. MEENA DATE OF HEARING : 7.6.2013 DATE OF PRONOUNCEMENT : 7.6.2013 ORDER PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 9.5.2012 O F THE TRIBUNAL IN ITA NO.2880/M/11 FOR THE ASSESSMENT YEAR 2007-08. IN TH E SAID ORDER THE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE A S UNADMITTED FOR WANT OF REPRESENTATION FROM THE SIDE OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. 2. THE ASSESSEE IN THE MISCELLANEOUS APPLICATION HA S SUBMITTED THAT THE CASE HAD EARLIER BEEN FIXED FOR HEARING ON 28.2.201 2 ON WHICH DATE BENCH DID NOT FUNCTION AND HEARING HAD BEEN ADJOURNED TO 9.5. 2012. HOWEVER THE MA NO. 411/M/12 ARISING OU T OF ITA NO. 2880/M/11 A.Y: 07-08 2 PERSON FROM THE OFFICE OF CHARTERED ACCOUNTANT WHO WAS KEEPING RECORDS OF DATES OF HEARING HAD MENTIONED THAT SINCE BENCH WAS NOT FUNCTIONING, NEW NOTICE WOULD COME. THIS WAS THE REASON FOR NON-APPE ARANCE BY THE CHARTERED ACCOUNTANT. AN AFFIDAVIT TO THE ABOVE EFFECT FROM T HE AUTHORIZED CHARTERED ACCOUNTANT HAS BEEN FILED TO SUBSTANTIATE THE CLAIM . IT HAS BEEN REQUESTED THAT THE ORDER MAY BE RECALLED FOR FRESH ADJUDICATI ON AFTER HEARING THE ASSESSEE. 3. WE HAVE PERUSED THE RECORDS AND CONSIDERED THE M ATTER CAREFULLY. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-COMPLIANCE BY TH E ASSESSEE ON THE DATE OF HEARING. WE, THEREFORE, IN THE INTEREST OF JUSTI CE RECALL THE ORDER OF THE TRIBUNAL DATED 9.5.2012 AND RESTORE THE APPEAL TO I TS ORIGINAL NUMBER WHICH WILL BE HEARD ON 23.7.2013. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AND, THER EFORE, NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED BY THE REGISTRY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION STA NDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7.6.2013. SD/- SD/- ( D. MANMOHAN) ( RAJENDRA SINGH ) VICE PRESIDENT ACCOU NTANT MEMBER MUMBAI, DATED: 7.6.2013. JV. MA NO. 411/M/12 ARISING OU T OF ITA NO. 2880/M/11 A.Y: 07-08 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.