PANKAJ B KOTECHA, V. ITO 25(3)(3),

MA 438/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1696 (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: C
• Assessment Year: 2006-2007
• Appeal Filed On: 03-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PITAMBAR DAS
• Assessee Lawyers: AJAY R SINGH
• Keywords: Reasonable cause; Non compliance

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIALMEMBER MA NO. 438/MUM/2013 ARISING OUT OF ITA 1737/MUM/2012 ASSESSMENT YEAR:- 2006-07 PANKAJ B. KOTECHA F-1305/1306, AGARWAL RESIDENCY, SHANKAR LANE, KANDIVALI (WEST) MUMBAI 400067 ` ITO 25(3)(3) C-11, PRATYAKSHKAR BHAVAN, 3 RD FLOOR, ROOM NO. 304, BANDRA KURLA COMPLEX, MUMBAI 400 020. PAN: - AACPK8134D APPELLANT RESPONDENT APPELLANT BY SHRI AJAY. R. SINGH & MS. NEELAM JADHAV. RESPONDENT BY SHRI PITAMBAR DAS ORDER PER VIJAY PAL RAO, JM THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE AGAINST THE ORDER DATED 2 ND JULY 2013 OF THIS TRIBUNAL, WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION FROM THE SIDE OF THE ASSESSEE WHEN THE APPEAL WAS CALLED FOR HEARING. DATE OF HEARING 07.03.2014 DATE OF PRONOUNCEMENT 07.03.2014 2. IN THE MISCELLAENOUS APPLICATION THE ASSESSEE HA S EXPLAINED THE REAONS FOR NON APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF H EARING , THAT HE FELL ILL AND WAS BED RIDDEN TILL JULY 2013 WHEN THE APPEAL OF TH E ASSESSEE WAS CALLED FOR HEARING AND DISMISSED FOR WANT OF PROSECUTION. THE ASSESS HAS ALSO FILED THE COPY OF MEDICALL CERTIFICATE. 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 2 ND JULY 2013. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 2 ND JULY 2013 OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WOULD BE HEARD ON 10.06.2014. 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, COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, C BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI