SAGAR CONSTRUCTION, V. ASST CIT CIR 25(2),

MA 500/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9741 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 07-12-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 01-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D D ANJARIA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI E BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRIB RAMAKOTAIAH, AM & SHRI VIJAY PAL RAO, JM MISCELLANEOUS APPLICATION NOS. 500 & 710/MUM/2012 ARISING OUT OF ITA NO. 5595 & 5625/MUM/2010 (ASST YEAR 2007-08 ) M/S SAGAR CONSTRUCTIONS C-402 GOKUL DIVINE, IRLA, S V ROAD, VIKLE PARLE (W) MUMBAI 56 VS THE ASST COMR OF INCOME TAX CIR 25(2), MUMBAI (APPLICANT) (RESPONDENT) PAN NO. AAGFS8539N ASSESSEE BY SH D D ANJARIA REVENUE BY SH MANJ KUMAR DT.OF HEARING 7 TH DEC 2012 DT OF PRONOUNCEMENT 7 TH , DEC 2012 ORDER PER VIJAY PAL RAO, JM THESE MISCELLANEOUS APPLICATIONS BY THE ASSESSEE A RE DIRECTED AGAINST THE COMPOSTE ORDER DATED 30.11.2011 OF THIS TRIBUNAL WH EREBY THE CROSS APPEALS OF THE PARTIES FOR THE ASSESSMENT YEAR 2007-08 WERE DISPOS ED OFF. 2 THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON- PROSECUTION AS NON HAD APPEARED ONE BEHALF OF THE ASSESSEE AND SIMILARLY T HE APPEAL OF THE REVENUE WAS DISPOSED OFF EX-PARTE. 2 WE HAVE HEARD THE PARTIES AND CONSIDERED THE AV ERMENTS MADE IN THE AFFIDAVIT FILED ALONG WITH THE APPLICATION. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON ATTENDANCE OF THE ASSESSEE OR HIS COU NSEL/A.R ON THE DATE OF HEARING WHEN THE APPEAL OF THE ASSESSEE WAS DISMISSED. MA NO. 500 & 710/M/2012 . 2 2.1 ACCORDINGLY, THE ORDER OF THE TRIBUNAL, WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON PROSECUTION HAS TO BE RESTORED AT ITS ORIGINAL NUMBER AND STAGE FOR DECIDING THE SAME ON MERITS. 3.1 THE APPEAL OF THE REVENUE WAS DISPOSED SUMMARIL Y BY THE TRIBUNAL BECAUSE NOBODY HAD APPEARED ON BEHALF OF THE ASSESSEE. IN VIEW OF THE REASONS FOR NON APPEARANCE ON BEHALF OF THE ASSESSEE AND SINCE BOTH THE ASSESSEES AS WELL AS REVENUES APPEALS ARE CROSS APPEALS AND AGAINST THE SAME IMPUGNED ORDER; THEREFORE, BOTH SHOULD BE HEARD TOGETHER AND DISPOS ED OFF SIMULTANEOUSLY. ACCORDINGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER OF THE TRIBUNAL DT 30.11.2011 A ND FIX THE APPEAL OF THE ASSESSEE IN ITA NO.5595/MUM/2010 AS WELL AS THE APPEAL OF THE R EVENUE IN ITA NO.5625/MUM/2010 FOR FRESH HEARING ON 21 ST JAN 2013. 4 SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE O PEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THEREFORE, NO SEPARATE NOTICES FOR THE HEARING OF APPEAL WILL BE ISSUED TO THE PARTIES. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ACCORDINGLY FOR HEARING. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E 7 TH DEC 2012. SD/- SD/- ( B RAMAKOTAIAH ) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 7 TH , DEC 2012 RAJ* MA NO. 500 & 710/M/2012 . 3 COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI