RAJENDRA PRASAD C. SINGH, V. ITO WD 24(1)(2),

MA 413/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9727 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2001-2002
• Appeal Filed On: 25-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: JITENDRA SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH, D, MUMBAI BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER AND SHRI VIVEK VARMA, JUDICIAL MEMBER MA NO: 413/MUM/2012 ARISING OUT OF : ITA NO.1712/M/2007 ASSESSMENT YEAR : 2001-02 RAJENDRA PRASAD C. SINGH NEW DINDOSHI ROYAL HILLS CO OP. HSG. SOC. LTD. FLAT NO.30-C, MHADA ROW HOUSE, NEXT TO N.N.P. GOREGAON (E) MUMBAI-400 065. PAN NO.: AADPS 6935 M INCOME TAX OFFICER WARD 24 (1)(2) BANDRA KURLA COMPLEX MUMBAI (APPLICANT) VS. (RESPONDENT) APPLICANT BY : JITENDRA SINGH RESPONDENT BY : RAKESH RANJAN DATE OF HEARING : 21.12.2012 DATE OF PRONOUNCEMENT : 21.12.2012 ORDER PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE FOR RECALL OF THE TRIBUNAL ORDER DATED 10.12.2008 IN IT A NO.1712/M/2007 FOR THE ASSESSMENT YEAR 2001-02. IN THE SAID ORDER THE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED FOR WANT OF REPRESENTATION FROM THE SIDE OF THE ASSESSEE . 2. THE ASSESSEE IN THE MISCELLANEOUS APPLICATION HA S SUBMITTED THAT NON-APPEARANCE ON THE DATE OF HEARING WAS DUE TO TH E FACT THAT THE ASSESSEE HAD NOT RECEIVED NOTICE OF HEARING. IT WAS ALSO SUBMITTED THAT MA NO.413/M/12 ARISING OUT OF ITA NO. 1712/M/07 A.Y:01-02 2 AFTER FILING OF THE APPEAL BEFORE THE TRIBUNAL ON 2 6.2.2007 THE ASSESSEE HAD CHANGED THE ADDRESS TO NEW DINDOSHI ROYAL HILLS CO OP. HSG. SOC. LTD., FLAT NO.30-C, MHADA ROW HOUSE, NEXT TO N.N.P. , GOREGAON (E), MUMBAI-400 065 FROM JUNE 2007. IT WAS BECAUSE OF TH IS REASON THAT THE NOTICE WAS NOT RECEIVED BY THE ASSESSEE. THE ASSESS EE HAD ALSO INTIMATED CHANGE OF ADDRESS TO THE TRIBUNAL VIDE LETTER DATED 3.11.2009 A COPY OF WHICH HAS BEEN PLACED ON RECORD. IT HAS ACCORDINGLY BEEN SUBMITTED THAT NON-APPEARANCE WAS NOT DELIBERATE AND, THEREFORE, I T WAS REQUESTED THAT THE ORDER MAY BE RECALLED FOR FRESH ADJUDICATION AF TER HEARING THE ASSESSEE. 3. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECO RDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED T HAT THERE WAS A REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING. WE, THEREFORE, IN THE INTEREST OF JUSTICE RECALL THE ORDER DATED 10.12.2008 OF THE TRIBUNAL AND RESTORE THE APPEAL T O ITS ORIGINAL NUMBER WHICH WILL BE HEARD ON 30.1.2013. THE DATE OF HEARI NG WAS PRONOUNCED IN THE OPEN COURT. THEREFORE, NO FORMAL NOTICE OF H EARING IS REQUIRED TO BE ISSUE TO THE ASSESSEE. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21.12.2012. SD/- SD/- (VIVEK VARMA) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTAN T MEMBER MUMBAI, DATED:21.12.2012. JV. MA NO.413/M/12 ARISING OUT OF ITA NO. 1712/M/07 A.Y:01-02 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.