SYED AHMED ABBAS NAQVI, V. DCIT CEN 2,

MA 437/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1699 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2006-2007
• Appeal Filed On: 03-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PITAMBAR DAS
• Keywords: Reasonable cause; Non compliance

Judgement Text

MA NO. 437//MUM/2013 IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIALMEMBER MA NO. 437//MUM/2013 ARISING OUT OF ITA 6129/MUM/2010 ASSESSMENT YEAR:- 2006-07 SYED ABBAS NAQVI 705, SEA CREAT NO. 2 J P ROAD, SEVEN BUNGALOWS ANDHERI (W) MUMBAI -61 ` DY. COMMISSIONER OF INCOME TAX, CEN. 2 MUMBAIS PAN: - AACPK8134D APPELLANT RESPONDENT APPELLANT BY SHREE NEELKANTH KHANDELWAL RESPONDENT BY SHRI PITAMBAR DAS ORDER PER VIJAY PAL RAO, JM THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 4 TH NOVEMBER 2011, WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON PROSECUTION FROM THE SIDE OF THE ASSESSEE WHEN THE APPEAL WAS CALLED FOR HEARING ON 02 ND NOVEMBER 2011. 2. IN THE MISCELLAENOUS APPLICATION THE ASSESSEE HA S EXPLAINED THE REAONS FOR NON APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF H EARING ON 02 ND NOV. 2011 DATE OF HEARING 07.03.2014 DATE OF PRONOUNCEMENT 07.03.2014 MA NO. 437//MUM/2013 BECAUSE THE AUTHORIZED AR OF THE ASSESSEE INADVERTE NTLY COULD NOT NOTE DOEWN THE DATE OF HEARING OF THE APPEAL IN HIS DIARY AND, THEREFORE, THE NON PROSECUTION OF THE APPEAL WAS NEITHER DELIBERATE NOR WILFULL BU T DUE TO AN UNAVOIDABLE CIRCUMSTANCES AND BONAFIDE INADVERTENT MISTAKE. THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT IN SUPPORT OF HIS APPLICATION. 3. WE HAVE PERUSED THE RECORDS AND CONSIDERED MAT TER CAREFULLY. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON COMPLIANCE ON PART OF THE ASSESSEE WHEN THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 02 NOV. 2011. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 4-11-2011 OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WOULD BE HEARD ON 17.06.2014. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRE SENCE OF BOTH THE PARTIES AND THEREFORE NO FORMAL NOTICE IS REQUIRED TO BE IS SUED BY THE REGISTRY. 4. IN THE RESULT MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT TODAY I.E 7-03-2 014 SD/- SD/- ( SANJAY ARORA ) ( VIJAY PAL RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATED 7-03-2014 SKS SR. P.S, MA NO. 437//MUM/2013 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, E BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI