RAKESH BADRINATH MISHRA, MUMBAI V. ACIT - 19(2), MUMBAI

MA 49/MUM/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4571 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 23-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK PARAMPURNA
• Assessee Lawyers: PRADEEP SHETTY
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI , , BEFORE SHRI MAHAVIR SINGH , JM AND SHRI SANJAY ARORA , AM . / MA NO. 49/MUM/2016 (ARISING OUT OF ITA NO. 3853/MUM/2012 ) ( / ASSESSMENT YEAR: 2008 - 09 ) RAKESH BADRINATH MISHRA A/8, SHREE KAILASH CO - OP HSG. SOC., DATTA MANDIR ROAD, SANTACRUZ (E), MUMBAI - 400 055 / VS. ASST. CIT - 19(2), MUMBAI ./ ./ PAN/GIR NO. AGTPM 8450 B ( APPLICANT ) : ( RESPONDENT ) APPLICANT BY : SHRI PRADEEP SHETTY RESPONDENT BY : SHRI VIVEK PARAMPURNA / DATE OF HEARING : 10.06.2016 DATE OF ORDER : 20 .06.2016 / O R D E R PER SANJAY ARORA, A. M.: THIS IS A MISCELLANEOUS PETITION BY THE ASSESSEE IN RESPECT OF THE ORDER U/S. 254(1) OF THE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER) BY THE TRIBUNAL DATED 17.07.2015 IN HIS CASE FOR ASSESSMENT YEAR (A.Y.) 2008 - 09 . 2. THE TRIBUNA L DISMISSED THE ASSESSEES APPEAL IN LIMINE FOR WANT OF PROSECUTION. THE ASSESSEE HAS NOW MOVED THE TRIBUNAL PER ITS INSTANT APPLICATION, EXPLAINING THAT THE NON APPEARANCE ON THE DATE OF HEARING , I.E., 07.07.2015 , WAS ON ACCOUNT OF NON - SERVICE OF THE NOTI CE OF HEARING. THE REVISED ADDRESS STANDS ALSO FURNISHED ALONG WITH. 3. WE HAVE HEARD THE PARTIES, AND PERUSED THE MATERIAL ON RECORD. W ITHOUT DOUBT, IT WAS THE DUTY OF THE ASSESSEE TO HAVE INTIMATED THE CHANGE IN HIS ADDRESS TO THE TRIBUNAL, W HICH HE FA ILED TO , SO THAT THE ACTION OF THE TRIBUNAL IN 2 M A NO. 49/MUM/2016 (A.Y. 2008 - 09) RAKESH BADRINATH MISHRA VS. ASST. CIT PROCEEDING TO HEAR THE APPEAL EX PARTE THE ASSESSEE, AND DISPOSE THE SAME CANNOT BE FAULTED WITH, OR IT CHARGED FOR CAUSING , FOR THAT REASON, ANY PREJUDICE TO THE ASSESSEE. SO , HOWEVER, THE FACTUM OF THE CHANG E OF THE ADDRESS IS NOT DENIED AND , IN OUR VIEW , FORM S A REASONABLE CAUSE FOR NON - REPRESENTATION BY THE ASSESSEE - APPELLANT ON THE DATE OF HEARING. THE DISPOSAL OF H IS APPEAL, WE MAY EMPHASIZE , IS NOT ON MERITS, BUT ONLY IN LIMINE , SO THAT THE ASSESSEE DEMO NSTRATING EARNESTNESS IN PROSECUTING H IS APPEAL , IT IS LIABLE TO BE RESTORED IN THE INTEREST OF JUSTICE. WE DECIDE ACCORDINGLY, GRANTING THE ASSESSEES INSTANT PETITION . THE DATE OF HEARING OF THE ASSESSEES APPEAL IS , W ITH THE CONSENT OF THE REPRESENTATIV E S, FIXED FOR 22.9. 2016 . NO NOTICE OF HEARING S HALL ACCORDINGLY BE SENT. WE DECIDE ACCORDINGLY . 4. IN THE RESULT, THE ASSESSEES MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 10 , 201 6 SD/ - SD/ - ( MAHAVIR SING H ) (S ANJAY ARORA) / J UDICIAL MEMBER / A CCOUNTANT MEMBER MUMBAI ; DATED : 20 . 0 6 .201 6 . . ./ ROSHANI , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APP LIC ANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT - CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F ILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI