PRABHAT JHUNJHUWALA, V. ASST CIT 16(1),

MA 434/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2162 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 02-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BADICALA YADAGIRI

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE I.P.BANSAL , JM AND SHRI N.K. BILLAIYA, AM M.A. NO. 434/MUM/2013 (ARISING OUT OF I.T.A. NO. 6355/MUM/2011) ( / ASSESSMENT YEAR : 2006-07 SHRI PRABBHAT JHUNJHUNWALA, C/O. M/S. MITESH MEHTA & ASSOCIATES, CHARTERED ACCOUNTS, 432, LAMINGTON ROAD, 2 ND FLOOR MUMBAI 400 004. / VS. THE ACIT 16(1), MATRU MANDIR, TARDEO, MUMBAI. ./ ./ PAN/GIR NO. AACPJ 3606P ( ! / APPLICANT ) .. ( '#! / RESPONDENT ) ! $ / APPLICANT BY: SHRI MITESH MEHTA '#! % $ / RESPONDENT BY SHRI BADICALA YADAGIRI % &' / DATE OF HEARING : 06.06.2014 () % &' /DATE OF PRONOUNCEMENT :06.06.2014 *+ / O R D E R PER N.K. BILLAIYA, AM: THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON FOR RESTORING THE APPEAL DISMISSED BY THE TRIBUNAL VIDE ITS ORDER DAT ED 06/02/2013 FOR NON- APPEARANCE BY THE ASSESSEE. 2. THE ASSESSEE VIDE ITS APPLICATION SUBMITTED THAT DUE TO SEVERAL ONGOING COURT CASES AND DISPUTE OVER MANY MATTERS INCLUDING POLICE CASES, AMONGST THE FAMILY MEMBERS OF THE ASSESSEE, THE NOTICES SENT B Y ITAT DID NOT REACH THE M.A. NO. 434/MUM/2013 2 RIGHT HAND THOUGH DELIVERED AT THE ADDRESS MENTIONE D ON FORM NO.36, THEREFORE, ASSESSEE COULD NOT ATTEND THE HEARING ON THE FIXED DATE. THE ASSESSEE SUBMITS THAT THE NON-ATTENDANCE WAS UNINTENTIONAL AND WITHO UT MALAFIDE INTENTION. IT WAS ALSO SUBMITTED THAT THE ASSESSEE HAS ENGAGED M/S. M ITESH MEHTA & ASSOCIATES, CHATERED ACCOUNTANTS, 432, LAMINGTON ROAD, MUMBAI 4 00004 TO REPRESENT HIS CASE AND REQUESTED THAT FUTURE CORRESPONDENCE MAY BE MADE IN THIS ADDRESS ONLY. IN THIS REGARD, THE ASSESSEE HAS SUBMITTED AN AFFIDAVIT DATED 4 TH JUNE2014. THEREFORE, LD. A.R PLEADED THAT THE EX-PARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING, THE LD. D.R. DID NOT OBJ ECT TO THE RECALLING OF THE ORDER. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOTH THE PARTIES, WE ARE SATISFIED THAT NON -APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING IS SUPPORTED BY SUFFICIENT CAU SE, THEREFORE, AS PER RULE-24 OF APPELLATE TRIBUNAL RULES, 1963, WE SET ASIDE THE AF OREMENTIONED EX-PARTE ORDER DATED 06/02/2013 AND RESTORE THE APPEAL FILED BY TH E ASSESSEE, WHICH WILL NOW BE FIXED FOR HEARING ON 12/08/2014. THE DATE OF H EARING WAS NOTED BY BOTH THE PARTIES. WE ORDER ACCORDINGLY. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON 06/06/2014 SD/- SD/- (I.P.BANSAL) (N.K. BILLAIYA) * /JUDICIAL MEMBER * / ACCOUNTANT MEMBER MUMBAI; ,* DATED 06/06//2014 . . ./ RJ , SR. PS M.A. NO. 434/MUM/2013 3 *+ % '&- .-& / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '#! / THE RESPONDENT. 3. / ( ) / THE CIT(A)- 4. / / CIT 5. -01 '& , , / DR, ITAT, MUMBAI 6. 12 3 / GUARD FILE. *+ / BY ORDER, #-& '& //TRUE COPY// 4 / 5 DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI M.A. NO. 434/MUM/2013 4 DATE INITIALS 1. DRAFT DICTATED ON: 06.06.2014 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 06.06.2014 SR. PS/PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER: JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER: JM/AM 5. APPROVED DRAFT COMES TO THE SR. PS/PS: SR. PS/PS 6. ORDER PRONOUNCED ON: SR. PS/PS 7. FILE SENT TO THE BENCH CLERK: 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK: SR. PS/PS 9. DATE ON WHICH FILE GOES TO AR 10. DATE OF DISPATCH OF ORDER: