CYMROZA ART GALLARY, V. ASST CIT 16(2),

MA 433/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9435 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 02-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A B KOLI
• Assessee Lawyers: SUBHASH SHETTY
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH, C, MUMBAI BEFORE SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER MA NO: 433/MUM/2012 ARISING OUT OF :3715/MUM/2011 ASSESSMENT YEAR : 2005-06 CYMROZA ART GALLERY HORMUZ MANSION 72, BHULABHAI DESAI ROAD MUMBAI-400 026. PAN NO: AAAFC 4933 A ASSTT. COMMISSIONER OF INCOME TAX -16(2) MATRU MANDIR TARDEO ROAD MUMBAI-400 007. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI SUBHASH SHETTY RESPONDENT BY : SHRI A.B. KOLI DATE OF HEARING : 12.10.2012 DATE OF PRONOUNCEMENT : 12.10.2012 ORDER PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 7.3.2012 OF THE TRIBUNAL IN ITA NO.3715/MUM/2011. IN THE SAID ORDER THE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF REPRESENTATION FROM THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. IN THE MISCELLANEO US APPLICATION ASSESSEE HAS SUBMITTED THAT IT HAD NOT RECEIVED ANY FORMAL NOTICE OF HEARING. THE ASSESSEE WAS NOT AWARE OF THE NEW SYSTEM AS P ER WHICH DATE OF HEARING AS MENTIONED IN THE ACKNOWLEDGEMENT S LIP HAS TO BE MA NO.433/M/12 ARISING OUT OF ITA NO. 3715/M/11 A.Y:05-06 2 TAKEN AS DATE OF HEARING OF FINAL APPEAL. THE ASSESSEE WAS EXPECTING FRESH NOTICE OF HEARING WHICH WAS NEVER RECEIVED AND AN AFFIDAVIT TO THAT EFFECT HAS BEEN FILED AND IT HAS BEEN REQUESTED TH AT THE ORDER MAY BE RECALLED FOR FRESH ADJUDICATION AFTER HEARING THE A SSESSEE. 2. WE HAVE HEARD BOTH THE PARTIES PERUSED THE RECORDS A ND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-COMPLIANCE BY THE ASSESSEE ON THE D ATE OF HEARING. WE, THEREFORE IN THE INTEREST OF JUSTICE RECAL L THE ORDER DATED 7.3.2012 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBE R WHICH WILL BE HEARD ON 13.12.2012. THE DATE OF HEARING WAS PRONOUN CED IN THE OPEN COURT IN THE PRESENCE OF BOTH PARTIES. THEREFORE, NO F ORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUE BY THE REGISTRY. 3. IN THE RESULT MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12.10.2012. SD/- SD/- (B.R. MITTAL) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTA NT MEMBER MUMBAI, DATED: 12.10.2012. JV. MA NO.433/M/12 ARISING OUT OF ITA NO. 3715/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.