PRITI SURESH GORADIA, V. ITO WD 12(3)(3),

MA 467/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7838 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 07-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JI TENDRA YADAV
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C , MUMBAI BEFORE SHRI N. V. VASUDEVAN, J.M. AND SHIRI RAJENDRA SINGH, A.M. M.A. NO. : 467/MUM/2011 (ARISING OUT OF ITA NO.2407/MUM/2010) ASSESSMENT YEAR : 2005-06 PRITI SURESH GORADIA HOTEL GORADIA PVT. LTD. 2 ND FLOOR, REHMAN BUILDING, 24, VEER NARIMAN ROAD, MUMBAI-400 023. PAN NO: AASPG 1606 J VS. INCOME TAX OFFICER WARD 12(3)(3), AAYAKAR BHAVAN, CHURCHGATE, MUMBAI-400 020 (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI KUNAL GOKHALE / SHRI SAMEER G. DALAL RESPONDENT BY : SHRI JITENDRA YADAV DATE OF HEARING : 10.02.2012 DATE OF PRONOUNCEMENT : 10.02.2012 ORDER PER RAJENDRA SINGH (AM) : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 02.03.2011 OF THE TRIBUNAL IN ITA NO.2407/MUM/2010. 2. IN THE SAID ORDER, THE TRIBUNAL HAD DISMISSED TH E APPEAL OF THE ASSESSEE UNADMITTED AS NO ONE APPEARED TO REPRESENT THE CASE ON THE DATE OF HEARING ON 02.03.2011. THE NOTICE OF HEARI NG ISSUED BY M.A. NO :467/MUM/2011 PRITI SURESH GORADIA 2 REGISTERED POST (RPAD) HAD BEEN RETURNED UNSERVED. THE ASSESSEE IN THE MISCELLANEOUS APPLICATION HAS SUBMITTED THAT THE AS SESSEE WAS EARLIER STAYING WITH HIS FATHER AND HAD GIVEN THE ADDRESS F OR COMMUNICATION IN THE MEMORANDUM OF ASSOCIATION WHICH WAS THE OFFICE ADDRESS OF HER FATHER. LATER, DUE TO STRAINED RELATIONS WITH HIS FATHER ON PERSONAL ISSUES RELATING TO HER MARRIAGE, SHE WAS NOT STAYING WITH HER FATHER AND THE NOTICE SENT FOR HEARING HAD NOT BEEN ACCEPTED AT TH E OFFICE ADDRESS OF HER FATHER, ABOUT WHICH SHE WAS NOT AWARE. THE NON APP EARANCE DURING THE APPELLATE PROCEEDINGS WAS DUE TO REASONABLE CAUSE. IT WAS ACCORDINGLY REQUESTED THAT THE ORDER MAY BE RECALL FOR ADJUDICA TION AFTER HEARING THE ASSESSEE. 3. WE HAVE HEARD BOTH THE PARTIES PERUSED THE RECOR DS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON THE DATE OF THE HEARING DURING THE APPELLATE PROCEEDINGS. WE, THER EFORE, IN THE INTEREST OF JUSTICE, RECALL THE ORDER DATED 02.03.2011 AND R ESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WILL BE HEARD ON 17.04.2012. THE DATE OF HEARING WAS PRONOUNCED IN THE PRESENCE OF BOTH THE PARTIES AND, THEREFORE, NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED B Y THE REGISTRY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. 5. THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON TO DAY I.E. 10 TH FEBRUARY, 2012. SD/- SD/- ( N.V. VASUDEVAN ) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT: 10/02/2012 M.A. NO :467/MUM/2011 PRITI SURESH GORADIA 3 COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE C.I.T. 4. CIT (A) 5. THE DR, SMC - BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI ROSHANI