LEEL;A JEEVAN DHOKA, V. ITO 22(2)(4),

MA 478/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9467 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2002-2003
• Appeal Filed On: 18-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M SUBRAMANIAN
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

, , , , - IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI . . , ,, , , !' !' !' !' , ,, , # # # # $ $ $ $ BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER %% & . / M.A. NO.478/MUM./2012 . / ITA NO. 8374/MUM./2011 () * ( #& + ,+ / ASSESSMENT YEAR : 200203 ) MRS. LEELA JEEVAN DHOKA 2 ND FLOOR NEW MATAJI BUILDING N.S. ROAD, MULUND (WEST) MUMBAI 400 080 .. -. / APPELLANT & V/S ASSTT. COMMISSIONER INCOME TAX RANGE1(3), AAYAKAR BHAVAN 101, M.K. ROAD MUMBAI 400 020 .... /0-. / RESPONDENT - . / PERMANENT ACCOUNT NUMBER AECPD1871N #& +2 3 4 / ASSESSEE BY : MR. M. SUBRAMANIAN 5 3 4 / REVENUE BY : MR. MOHIT JAIN & 3 / DATE OF HEARING 30.11.2012 ! 67, 3 / DATE OF ORDER 30.11.2012 ! ! ! ! / ORDER !' !' !' !' , ,, , # # # # 8 8 8 8 / PER AMIT SHUKLA, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSES SEE SEEKS RESTORATION OF THE APPEAL IN ITA NO.8374/MUM./2011, WHICH WAS DISM ISSED FOR NON-PROSECUTION, VIDE ORDER DATED 30 TH APRIL 2012, PASSED BY THE CO-ORDINATE BENCH OF THE TRIBUNAL, MUMBAI. MRS. LEELA JEEVAN DHOKA 2 2. LEARNED COUNSEL, MR. M. SUBRAMANIAN, REPRESENTING T HE ASSESSEE, APPEARED BEFORE US. THE ASSESSEE HERSELF STATED IN HER APPLI CATION THAT THE APPEAL WAS FIXED FOR HEARING ON 2 ND APRIL 2012, HOWEVER, DUE TO NONFUNCTIONING OF THE BENCH, THE MATTER WAS ADJOURNED. THE ASSESSEE WAS UNDER THE BO NAFIDE IMPRESSION THAT THE NEXT DATE OF HEARING WILL BE INTIMATED TO THE ASSES SEE. SINCE THE ASSESSEE DOES NOT HAVE ANY KNOWLEDGE OF EXISTING PRACTICE OF THE TRIB UNAL AND SHE IS LESS ACQUAINTED WITH THE TECHNICAL PROCEDURE, SHE COULD NOT INTIMAT E HER AUTHORISED REPRESENTATIVE THE EXACT DATE OF NEXT HEARING TO ENABLE HER A.R. T O APPEAR ON HER BEHALF BEFORE THE TRIBUNAL ON THE NEXT DATE OF HEARING. SHE, ACCORDIN GLY, PRAYED THAT ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE BE GIVEN TO HER ON THE GROUND OF HUMANITY. AN AFFIDAVIT DULY SWORN BY THE ASSESSEE H ERSELF IN SUPPORT OF HER APPLICATION IS ALSO AVAILABLE ON RECORD. THE LEARNE D COUNSEL, THEREFORE, PRAYED THAT THE ASSESSEE IS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL AND, HENCE, THE APPEAL BE RESTORED FOR HEARING ON M ERIT. 3. AFTER HEARING THE RIVAL CONTENTIONS AND ON PERUSAL OF THE MATERIAL AVAILABLE ON RECORD, WE HOLD THAT THE ASSESSEE HAS DEMONSTRATED THAT SHE WAS PREVENTED BY A REASONABLE CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. CONSEQUENTLY, IN VIEW OF THE PROVISO TO RULE-24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, WE RECALL OUR ORDER DATED 30 TH APRIL 2012, PASSED BY THE TRIBUNAL, AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 2 ND JANUARY 2013. SINCE THIS DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, THE REQUIREMENT OF SENDING NOTICE TO THE PARTIES IS HEREBY DISPENSED W ITH. 4. 2 9 #& +2 3 %% & : & 5 ;< = 4. IN THE RESULT, ASSESSEES M.A. IS TREATED AS ALL OWED. ! 3 7, > ?&9 30 TH NOVEMBER 2012 7 3 @= ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH NOVEMBER 2012 SD/- . . R.S. SYAL ACCOUNTANT MEMBER SD/- !' !' !' !' # # # # AMIT SHUKLA JUDICIAL MEMBER MUMBAI, ? ?? ? & && & DATED: 30 TH NOVEMBER 2012 MRS. LEELA JEEVAN DHOKA 3 ! 3 /# % A%, / COPY OF THE ORDER FORWARDED TO : (1) #& +2 / THE ASSESSEE; (2) 5 / THE REVENUE; (3) B () / THE CIT(A); (4) B / THE CIT, MUMBAI CITY CONCERNED; (5) %E@ /# #& , , / THE DR, ITAT, MUMBAI; (6) @F+ G / GUARD FILE. 0% /# / TRUE COPY !& / BY ORDER / 5. HI / PRADEEP J. CHOWDHURY 2J #&5 H / SR. PRIVATE SECRETARY ( / ; 5 / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI