REGINA JAYPRKASH, V. ITO 22(2)(4),

MA 413/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1898 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 18-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJIV JAIN
• Assessee Lawyers: NEELAM C JADHAV
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH, MUMBAI BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER MA NO. 413/MUM/2013 ARISING OUT OF ITA NO.2561/MUM /2012 (ASSESSMENT YEAR: 2008-09) REGINA JAYPRAKASH 78/2312, KINARA CHS PANT NAGAR GHATKOPAR (E) MUMBAI-400 075. VS. THE INCOME TAX OFFICER , 22(2)-4 MUMBAI. (APP LIC ANT) (RESPONDENT) PERMANENT ACCOUNT NO. : ADLPR 4425 Q A PPLICANT BY : NEELAM C. JADHAV REVENUE BY : SHRI SANJIV JAIN DATE OF HEARING : 11 /04/2014 DATE OF PRONOUNCEMENT : 11 /04/2014 O R D E R PER VIJAY PAL RAO, JUDICIAL MEMBER: VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE THE A SSESSEE IS SEEKING RECALL OF EX-PARTE ORDER DATED 14.8.2013 PA SSED IN ITA NO.2561/M/2012 FOR ASSESSMENT YEAR 2008-09. 2. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED INLIMINE ON ACCOUNT OF FAILURE OF THE ASSESSEE TO ATTEND THE PROCEEDING S ON THE FIXED DATE OF HEARING. IN THE APPLICATION IT HAS BEEN SUBMITTED THAT ASSESSEES COUNSEL/REPRESENTATIVE COULD NOT ATTEND THE HEARING ON THE FIXED DATE AND ADJOURNMENT APPLICATION WAS FILED AND MATTER WA S ADJOURNED TO 14/08/2013 . AGAIN ON 12/8/2013, ASSESSEES REPRESE NTATIVE SHRI AJEET MA NOS.75 & 76//M/14 AY:00-01 2 CHANDRA SINGHVI, CA FILED AN APPLICATION FOR ADJOUR NMENT DATED 11/8/2013 INFORMING THAT DUE TO THE DEMISE OF HIS MATERNAL UNCLE HE HAD TO PROCEED TO JODHPUR ON 11/8/2013. HOWEVER, NO NE COULD APPEAR ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING AN D THE CASE WAS DISMISSED EXPARTE ON 14/08/2013. THUS, IT IS PLEADE D IN THE APPLICATION THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR NON-APPEARANCE ON THE FIXED DATE OF HEARING. THE REASONS STATED I N THE APPLICATION ARE SUPPORTED BY AN AFFIDAVIT AND NEWSPAPER CUTTING OF RAJASTHAN PATRIKA, JODHPUR EDITION DATED 11.8.2013 SHOWING CONDOLENCE MESSAGE, FILED BY THE APPLICANT. THE LD. DR DID NOT RAISE ANY OBJECTI ONS. 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 RU LE-24 OF APPELLATE TRIBUNAL RULES, 1963 WE SET ASIDE THE AFOREMENTIONE D EX-PARTE ORDER DATED 14.08.2013 AND RESTORE THE APPEAL FILED BY TH E ASSESSEE, WHICH WILL NOW BE FIXED FOR HEARING ON 9/06/2014. THE DATE W AS NOTED BY THE LD. A.R APPEARING ON BEHALF OF THE ASSESSEE WAIVING HIS RIGHT TO RECEIVE NOTICE OF HEARING FOR 9/06/2014. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH APRIL, 2014. SD/- SD/- (D. KARUNAKARA RAO) ACCOUNTANT MEMBER (VIJAY PAL RAO ) JUDICIAL MEMBER MUMBAI, DATED: 11/04/2014 JV. MA NOS.75 & 76//M/14 AY:00-01 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.