JHP SECURITIES P. LATD, V. ITO 4(3)(3),

MA 518/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6214 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2004-2005
• Appeal Filed On: 18-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMEET KUMAR PER R K
• Keywords: Reasonable cause

Judgement Text

1 MA 518/MUM/2010 IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI MUMBAI MUMBAI MUMBAI J JJ J BENCH BENCH BENCH BENCH MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI BEFORE SHRI R K PANDA, AM BEFORE SHRI R K PANDA, AM BEFORE SHRI R K PANDA, AM BEFORE SHRI R K PANDA, AM & SHRI V DURGA RAO, JM & SHRI V DURGA RAO, JM & SHRI V DURGA RAO, JM & SHRI V DURGA RAO, JM MA NO. 518/MUM/2010 MA NO. 518/MUM/2010 MA NO. 518/MUM/2010 MA NO. 518/MUM/2010 ARISING OUT OF ARISING OUT OF ARISING OUT OF ARISING OUT OF ITA NO. 1249/MUM/2008 (ASST YEAR (ASST YEAR (ASST YEAR (ASST YEAR 2004 2004 2004 2004- -- -05 0505 05 ) )) ) M/S J H P SECURITIES PVT LTD A/21-28 GOKUL ARCDE S N ROAD, VILE PARLE (E) MUMBAI 400 057 VS THE INCOME TAX OFFICER WARD 4(3)(3), MUMBAI ( (( (APPLICANT APPLICANT APPLICANT APPLICANT ) )) ) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) PAN NO. PAN NO. PAN NO. PAN NO.AAACJ2847H AAACJ2847H AAACJ2847H AAACJ2847H A SSESSEE BY SHRI ANIL SATHE REVENUE BY SHRI SUME ET KUMAR PER R K PANDA, AM PER R K PANDA, AM PER R K PANDA, AM PER R K PANDA, AM THE ASSESSEE, THROUGH THIS MISCELLANEOUS APPLICATI ON REQUESTS THE TRIBUNAL TO RECALL THE EX-PARTE ORDER PASSED BY IT FOR NON A PPEARANCE ON THE DATE OF HEARING. 2 THE LD COUNSEL FOR THE ASSESSEE, REFERRING TO THE MISCELLANEOUS APPLICATION ALONG WITH THE AFFIDAVIT, EXPLAINED THE REASONS FOR SUCH NON APPEARANCE ON THE DATE OF HEARING. THE LD COUNSEL FOR THE ASSESSEE S UBMITTED THAT SINCE THE ISSUE IN THE GROUNDS OF APPEAL WAS PENDING BEFORE THE SPE CIAL BENCH OF THE TRIBUNAL, THE MATTER WAS EARLIER BLOCKED FOR SIX MONTHS. SU BSEQUENTLY, THE NEXT DATE OF HEARING WAS FIXED ON 29.12.2009 AND THE NOTICE OF H EARING WAS DULY SERVED ON THE ASSESSEE. HOWEVER, THE ASSESSEE WAS UNDER THE IMPRESSION THAT SINCE THE MATTER BEFORE THE SPECIAL BENCH WAS YET TO BE DECID ED, THE MATTER WILL BE AUTOMATICALLY ADJOURNED TO THE SUBSEQUENT DATE. UN DER THIS IMPRESSION, THE 2 MA 518/MUM/2010 ASSESSEE INADVERTENTLY DID NOT COMMUNICATE THE DATE TO ITS AUTHORIZED REPRESENTATIVE. UNDER THESE CIRCUMSTANCES, THE LD COUNSEL FOR THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE OF THE HEARING. THEREFORE, IT IS SUBMITTED THAT IN THE INTEREST OF JUSTICE THE ASSES SEE MAY BE GIVEN ONE MORE OPPORTUNITY TO SUBSTANTIATE ITS CASE ON MERIT. 2.1 THE LD DR, ON THE OTHER HAND, OPPOSED THE MISCE LLANEOUS APPLICATION. 3 AFTER HEARING BOTH THE SIDES, WE ARE OF THE CONSI DERED OPINION THAT THERE IS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR SUCH NON APPEARANCE ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL AND THE APPEAL IS FIXED FOR HEARING ON 11.4.2011 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING S HALL BE ISSUED TO WHICH BOTH THE PARTIES AGREED. 4 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E 11.3.2011 SD/- SD/- ( (( ( V DURGA RAO V DURGA RAO V DURGA RAO V DURGA RAO ) )) ) JUDICIAL MEMBER ( (( ( R K PANDA R K PANDA R K PANDA R K PANDA ) )) ) ACCOUNTANT MEMBER PLACE: MUMBAI : DATED: 11 MAR 2011 RAJ* 3 MA 518/MUM/2010 COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI