DINESH GANGAPRASAD JAISWAL, V. ITO WD 18(2)(4),

MA 494/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8830 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 04-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V V SHASTRI
• Assessee Lawyers: H S NANDU
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH, D, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER MA NO: 494/MUM/2011 ARISING OUT OF :5033/MUM/08 ASSESSMENT YEAR 2004-05 DINESH GANGAPRASAD JAISWAL C/O., SHRI H.S. NANDU, ADVOCATE 228-A/3, LEELA BHAVAN, NEAR KOLIWADA RAILWAY STATION SION (E) MUMBAI-400 022. PAN NO.: ABVPJ 5571 B INCOME TAX OFFICER WARD 18(2)(4), 1 ST FLOOR, ROOM NO.109, PIRAMAL CHAMBERS, LALBAUG MUMBAI-400 012. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI H.S. NANDU RESPONDENT BY : SHRI V.V. SHASTRI DATE OF HEARING : 6.7.2012 DATE OF PRONOUNCEMENT : 6.7.2012 ORDER PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSE E REQUESTING FOR RECALL OF THE ORDER DATED 20.7.2011 OF THE TRIBUNAL IN ITA NO.5033/M/08. IN THE SAID APPEAL THE TRIBUNAL HA D DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED FOR WANT OF REPRES ENTATION FROM THE SIDE OF THE ASSESSEE ON 20.7.2011 WHEN THE CASE HAD BE EN FIXED FOR HEARING. THE ASSESSEE IN THE MISCELLANEOUS APPLICATION HAS SUBMITTED THAT THE EARLIER APPEAL HAD BEEN FIXED FOR HEARING ON MA NO.494/M/11 ARISING OUT OF ITA NO. 5033/M/08 A.Y:04-05 2 2.3.2011 WHEN THE BENCH DID NOT FUNCTION. THE ASSESSEE TH EREFORE, EXPECTED TO RECEIVE FRESH INTIMATION REGARDING NEXT D ATE OF HEARING WHICH WAS NEVER RECEIVED BY THE ASSESSEE AND ORDER WAS PASSED ON 6.8.2011 DISMISSING THE APPEAL. IT HAS BEEN POINTED OU T THAT IT APPEARED THAT THE CASE HAD BEEN ADJOURNED THROUGH NOT ICE BOARD ABOUT WHICH ASSESSEE HAS NOT BEEN AWARE. THE ASSESSEE FILE D AN AFFIDAVIT DATED 29.6.2012 OF AUTHORIZED REPRESENTATI VE OF SHRI D.G. JAISWAL STATING THEREIN THAT HE WAS NOT AWARE OF THE P ROCEDURE THAT WAS BEING FOLLOWED BY THE TRIBUNAL AS PER WHICH IN CASE BENCH DID NOT FUNCTION CASES WERE ADJOURNED AND NEXT DATE OF HEARING WAS COMMUNICATED THROUGH NOTICE BOARD AND, THEREFORE, HE WAITED FOR NEXT NOTICE OF HEARING WHICH WAS NEVER RECEIVED. IT IS ACCORDI NGLY BEEN REQUESTED THAT IN THE INTEREST OF JUSTICE ORDER MAY BE RECALLED FOR FRESH DECISION AFTER HEARING THE ASSESSEE. 2. WE HAVE HEARD BOTH THE PARTIES AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED ON THE FACTS OF THE CASE THAT THERE WAS A REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING. ACCORDINGLY WE RECALL THE ORDER DATED 20.7.20 11 OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMB ER WHICH WILL BE HEARD ON 11.9.2012. THE DATE OF HEARING WAS PRONOUNCE D IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AND, THEREFOR E, NO FORMAL NOTICE OF HEARING IS REQUIRED TO THE ISSUED BY THE REG ISTRY. MA NO.494/M/11 ARISING OUT OF ITA NO. 5033/M/08 A.Y:04-05 3 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 6.7.2012. SD/- SD/- (D. MANMOHAN) ( RAJENDRA SINGH ) VICE PRESIDENT ACCOUNTA NT MEMBER MUMBAI, DATED: 6.7.2012. JV. COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.