KUSUM K. JAIN, V. DCIT CIR 23(1),

MA 430/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0043 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 28-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH,A MUMBAI BEFORE SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER MA NO: 430/MUM/2012 ARISING OUT OF : ITA NO.3764/MUM/2011 ASSESSMENT YEAR : 2005-06 MS. KUSUM K. JAIN ISHWAR NIWAS, RAMKISHAN WADI GR. FLOOR, STATION ROAD, BHANDUP(W) MUMBAI-400 078. PAN NO. AADPJ 9059 P DY. COMMISSIONER OF INCOME TAX CIRCLE 23(1) MUMBAI. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI JAYANT R. BHATT RESPONDENT BY : SHRI NEERAJA PRADHAN DATE OF HEARING : 15.02.2013 DATE OF PRONOUNCEMENT : 15.02.2013 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.3764/MUM/2011 FOR THE ASSESSMENT YEAR 2005-06. I N THE SAID ORDER, THE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED FOR WANT OF REPRESENTATION FROM THE SIDE OF THE ASSESSEE ON THE DATE OF HEARING. IN THE MISCELLANEOUS APPLIC ATION, THE ASSESSEE HAS SUBMITTED THAT IT HAD FILED THE APPEAL THROUGH HIS COUNSEL WHO WAS MA NO.430/M/12 ARISING OUT OF ITA N O.3764/M/11 A.Y: 05-06 2 REQUIRED TO ATTEND ON THE DATE OF HEARING. HOWEVER, HE FAILED TO ATTEND WHICH WAS THE REASON FOR DEFAULT FOR WHICH THE ASSE SSEE SHOULD NOT BE PENALIZED. AN AFFIDAVIT TO THAT EFFECT HAS BEEN FIL ED AND IT HAS BEEN REQUESTED THAT THE ORDER MAY BE RECALLED FOR FRESH ADJUDICATION AFTER HEARING THE ASSESSEE. 3. WE HAVE HEARD BOTH PARTIES, PERUSED THE RECORDS AND CONSIDERED THE MATTER CAREFULLY. ON THE FACTS AND I N THE CIRCUMSTANCES OF THE CASE, WE ARE SATISFIED THAT THERE WAS REASON ABLE 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 THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WILL BE HEARD ON 14.5.2013. THE DATE OF HEARING WAS PRONOUNCED IN TH E OPEN COURT IN THE PRESENCE OF BOTH PARTIES, THEREFORE, NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED BY THE REGISTRY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15.2. 2013. SD/- SD/- (B.R. MITTAL) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 15.2.2013. JV. MA NO.430/M/12 ARISING OUT OF ITA N O.3764/M/11 A.Y: 05-06 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.