KALPATARU COMPUTER SERVICES P.LTD, V. DCIT 9(2),

MA 422/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7862 (ITAT-MUMBAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 26-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH, A MUMBAI BEFORE SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI RAJENDRA SINGH, ACCOUNTA NT MEMBER, MA NO: 422/MUM/2012 ARISING OUT OF ITA NO.: 3696/MUM/2011 ASSESSMENT YEAR : 2007-08 M/S. KALPATARU COMPUTER SERVICES PVT. LTD. 10/93, SIDDHARTH NAGAR V, OPP. PRABODHAN KRIDA BHAVAN, GOREGAON (W), MUMBAI 400 104 PAN NO.: AAEFK 8483 H DY. COMMISSIONER OF INCOME TAX 9(2), AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400 020 (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI SATISH R. MODY RESPONDENT BY : MS. NEERAJA PRADHAN DATE OF HEARING : 22.02.2013 DATE OF PRONOUNCEMENT : 22.02.2013 ORDER PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 1.6.2012 O F THE TRIBUNAL IN ITA NO.3696/M/2011. IN THE SAID ORDER THE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED FOR WANT OF REPRESENTATI ON ON BEHALF OF THE ASSESSEE. 2. IN THE MISCELLANEOUS APPLICATION, IT HAS BEEN SU BMITTED THAT NON- COMPLIANCE WAS BECAUSE OF THE FACT THAT THE ASSESSE E HAD NOT RECEIVED NOTICE OF HEARING FOR 24.5.2012. IT HAS ALSO BEEN SUBMITTE D THAT ON AN EARLIER OCCASION WHEN THE APPEAL WAS FIXED FOR HEARING, THE BENCH DID NOT FUNCTION AND THEREAFTER NO NOTICE WAS RECEIVED. THE ASSESSEE WAS NOT AWARE OF THE MA NO: 422/MUM/2012 ARISING OUT OF ITA NO.: 3696/MUM/2011 ASSESSMENT YEAR : 2007-08 2 SYSTEM OF FIXING, THROUGH NOTICE BOARD. THERE WAS T HUS REASONABLE CAUSE FOR NON-COMPLIANCE BY THE ASSESSEE. IT HAS ACCORDINGLY BEEN REQUESTED THAT THE ORDER MAY BE RECALLED FOR FRESH ADJUDICATION BY THE ASSESSEE. 3. WE HAVE HEARD BOTH PARTIES, PERUSED THE RECORDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED THAT THERE WAS R EASONABLE CAUSE FOR NON- COMPLIANCE BY THE ASSESSEE ON THE DATE OF HEARING. THEREFORE, IN THE INTEREST OF JUSTICE WE RECALL THE ORDER DATED 1.6.2012 OF TH E TRIBUNAL IN ITA NO.3696/MUM/2011 AND RESTORE THE APPEAL TO ITS ORIG INAL NUMBER WHICH WILL BE HEARD ON 31.07.2013. THE DATE OF HEARING WAS PRO NOUNCED IN THE OPEN COURT, THEREFORE, NO FORMAL NOTICE OF HEARING IS RE QUIRED TO BE ISSUED BY THE REGISTRY. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22/02/2013. SD/- SD/- (B.R. MITTAL) (RAJENDRA SINGH) JUDICIAL MEMBER ACCO UNTANT MEMBER MUMBAI, DATED: 22/02/2013. JV. 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.