DESHMUKH WAREHOUSING P.LTD, V. ITO 10(3)(4),

MA 431/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1680 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2006-2007
• Appeal Filed On: 28-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI . . , ! , ' # BEFORE SHRI I.P. BANSAL, JM AND SHRI RAJENDRA, AM $$ % MA NO.431/MUM/2013 (ARISING OUT OF ITA NO. 1210/MUM/2011) ( % & % & % & % & '& '& '& '& / ASSESSMENT YEAR : 2006-07) M/S. DESHMUKH WAREHOUSING P. LTD. D-298, VASHI PLAZA, SECTOR 17 VASHI, NAVI MUMBAI 400075 % % % % / VS. INCOME TAX OFFICER-10(3)(4) ROOM NO. 453, 4 TH FLOOR AAYAKAR BHAVAN, M.K. ROAD MUMBAI 400020 ( ' ./ PAN : AAACD4148F ( () / APPELLANT ) .. ( *+() / RESPONDENT ) () , - / APPELLANT BY : SHRI AJAY SINGH *+() , - / RESPONDENT BY : SHRI SANJEEV JAIN % , .' / DATE OF HEARING : 21.03.2014 /0' , .' / DATE OF PRONOUNCEMENT : 21.03.2014 1 / O R D E R PER : I.P. BANSAL, J.M. VIDE THE MISCELLANEOUS APPLICATION FILED AS ABOVE THE ASSESSEE IS SEEKING RECALL OF THE EXPARTE ORDER DATED 9 TH OCTOBER, 2013 PASSED BY THIS TRIBUNAL IN ITA NO. 1210/MUM/2011 WHEREBY THE APPEA L FILED BY THE ASSESSEE WAS DISPOSED OFF IN LIMINE ON ACCOUNT OF F AILURE OF THE ASSESSEE TO ATTEND THE HEARING ON THE FIXED DATE. 2. IN THE APPLICATION IT HAS BEEN MENTIONED THAT FO R THE PURPOSE OF THE APPEAL THE ASSESSEE HAD ENGAGED CHARTERED ACCOUNTAN T MR. MANILAL G. SIMARIA WHO WANTED TO ENGAGE A COUNSEL FOR APPEARIN G BEFORE THE ITAT. HOWEVER, DURING THE LAST WEEK OF SEPTEMBER, 2013 MR . MANILAL G. SIMARIA HAD FALLEN SICK WITH HIGH FEVER, B.P. AND DIABETICS PROBLEMS. ON 1 ST OCTOBER, MA NO.431/MUM/2013 M/S. DESHMUKH WAREHOUSING P. LTD. 2 2013 SHRI SIMAIRA WAS ADMITTED IN ARIHANT HEART CLI NIC & NURSING HOME AT BORIVALI FOR MEDICAL TREATMENT AND ON 2 ND OCTOBER, 2013 THE ARIHANT HEART CLINIC & NURSING HOME SHIFTED THE CHARTERED ACCOUNT ANT TO P.D. HINDUJA NATIONAL HOSPITAL FOR TREATMENT AS HIS CONDITION HA D WORSEN. FROM 2 ND OCTOBER, 2013 SHRI SIMARIA WAS TRANSFERRED AND ADMI TTED TO P.D. HINDUJA NATIONAL HOSPITAL FOR AROUND 14 DAYS WHERE HE WAS U NCONSCIOUS, ON VENTILATOR AND ULTIMATELY DISCHARGED FROM THE HOSPI TAL ON 15 TH OCTOBER, 2013. THUS, IT HAS BEEN PLEADED IN THE APPLICATION THAT THE ASSESSEE HAD REASONABLE CAUSE FOR NON-APPEARANCE ON THE DATE FIX ED FOR HEARING. TO SUPPORT, AFFIDAVIT OF THE CHARTERED ACCOUNTANT HAS BEEN FILED STATING ALL THESE FACTS AND IT IS THE PLEA OF THE LEARNED A.R. THAT THE EXPARTE ORDER SHOULD BE RECALLED AND APPEAL BE FIXED FOR HEARING AFRESH. 3. WE HAVE HEARD BOTH THE PARTIES AND THEIR CONTENT IONS HAVE CAREFULLY BEEN CONSIDERED. AFTER HEARING BOTH THE PARTIES AND CONSIDERING THE FACTS MADE AVAILABLE TO US, WE ARE SATISFIED THAT THE ASS ESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING ON THE FIXED DATE O F HEARING. THEREFORE, WE SET ASIDE THE AFOREMENTIONED EXPARTE ORDER AND REST ORE THE APPEAL FOR HEARING AFRESH AS PER THE PROVISIONS OF RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963. WE DIRECT ACCORDINGLY. THE APPEAL FILE D BY THE ASSESSEE WILL BE HEARD ON 20 TH MAY, 2014. THE DATE WAS DULY NOTED BY THE LEARNED A.R. OF THE ASSESSEE WAVING HIS RIGHT TO RECEIVE NOTICE FOR THA T DATE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED IN THE MANNER AFORESAID. 2 .3 % &2. , $$ % . 4 , . 67 ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST MARCH, 2014. . 1 , /0' ' 8%3 21.03.2014 0 , 9 SD/- SD/- ( RAJENDRA ) ( I.P. BANSAL) ' / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI ; 8% DATED 21/03/2014 N.P. MA NO.431/MUM/2013 M/S. DESHMUKH WAREHOUSING P. LTD. 3 1 1 1 1 , ,, , *.:$ *.:$ *.:$ *.:$ ; $'. ; $'. ; $'. ; $'. / COPY OF THE ORDER FORWARDED TO : 1. () / THE APPELLANT 2. *+() / THE RESPONDENT. 3. < ( ) / THE CIT(A) CONCERNED 4. < / CIT CONCERNED 5. $=9 *.% , , / DR, D BENCH ITAT, MUMBAI 6. 9 & > / GUARD FILE. 1% 1% 1% 1% / BY ORDER, +$. *. //TRUE COPY// ? ?? ? / 6 6 6 6 ( DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI