KANJI MANJI KOTHARI & CO, V. ITO 13 (2)(2),

MA 423/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9711 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 26-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P MEENA
• Assessee Lawyers: DR P DANIEL
• Keywords: Reasonable cause

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI .. , ! '# , $ !, % BEFORE SHRI R.S.SYAL, AM AND SHRI VIJAY PAL RAO, JM '' !& ./ MA NO.423/MUM/2012 ( ()* + / ARISING OUT OF ITA NO.4255/MUM/2009) ( $& , $& , $& , $& , / / / / ASSESSMENT YEAR : 2005-2006) M/S.KANJI MANJI KOTHARI & CO. 49 MASJID BUNDER ROAD MUMBAI 400 009. PAN : AAAFK1335J. THE INCOME TAX OFFICER WARD 13(2)(2) MUMBAI. ( ! / // / APPLICANT) & & & & / VS. ( -./0/ RESPONDENT) ! 1 11 1 2 2 2 2 / APPLICANT BY : DR.P.DANIEL -./0 1 2 1 2 1 2 1 2 / RESPONDENT BY : SHRI O.P.MEENA & 1 * / / / / DATE OF HEARING : 14.12.2012 34, 1 * / DATE OF PRONOUNCEMENT : 14.12.2012 !5 !5 !5 !5 / / / / O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FO R THE RECALLING OF THE ORDER OF THE TRIBUNAL DATED 25 TH MAY, 2011 IN ITA NO.4255/MUM/2009. 2. THE ASSESSEE VIDE THE PRESENT MISCELLANEOUS APPL ICATION SUBMITTED THAT THE TRIBUNAL HAS DISMISSED THE APPEA L OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. IT WAS FURTHER SUBMITTED THAT THE MA NO.423/MUM/2012 M/S.KANJI MANJI KOTHARI & CO. 2 ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR APPE ARANCE ON THE DATE OF HEARING. IN SUPPORT OF THIS, AN AFFIDAVIT OF THE CHARTERED ACCOUNTANT OF THE ASSESSEE-COMPANY HAS BEEN FILED. THE LEARNED D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE R ELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASON S FOR THE ABSENCE OF THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAK EN UP FOR HEARING BY THE TRIBUNAL. WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 11 TH FEBRUARY, 2013. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE ANNOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE LEAR NED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 4. 6 *7 ! 1 '' !& * 1 #* 89 : IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DAY OF DECEMBER, 2012 . !5 1 34, ;!&7 4 1 < SD/- SD/- (VIJAY PAL RAO) (R.S.SYAL) $ ! $ ! $ ! $ ! / JUDICIAL MEMBER ! ! ! ! / ACCOUNTANT MEMBER MUMBAI ; ;!& DATED 14 TH DECEMBER, 2012. DEVDAS* MA NO.423/MUM/2012 M/S.KANJI MANJI KOTHARI & CO. 3 !5 1 -$*=' >',* !5 1 -$*=' >',* !5 1 -$*=' >',* !5 1 -$*=' >',*/ COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPLICANT. 2. -./0 / THE RESPONDENT. 3. ? () / THE CIT(A) XIII, MUMBAI. 4. ? / CIT 5. 'B< -$*$& , , / DR, ITAT, MUMBAI 6.