FATIMA HOSPITAL P.LTD, V. ASST CIT 11(2),

MA 52/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1881 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2000-2001
• Appeal Filed On: 07-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PITAMBAR DAS
• Assessee Lawyers: SURESH SUBRAMANIAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUM BAI . . , , BEFORE SHRI I. P. BANSAL, JM AND SHRI SANJAY ARORA , AM . / MA NO. 52/MUM/2014 (ARISING OUT OF ITA NO.7867/MUM/2010) ( / ASSESSMENT YEAR: 2000-01) FATHIMA HOSPITAL PRIVATE LIMITED C/O. P.N. SUBRAMANIAN & CO. 703-704, 7 TH FLOOR, COMMODITY EXCHANGE BLDG., PLOT NO.2, 3, & 4, SECTOR 19, VASHI, NAVI MUMBAI-400 705 / VS. ASSTT. CIT 11(2), AAYAKAR BHAVAN, MUMBAI-400 020 ' ./# ./PAN/GIR NO. PAN: AAACF 1237 B APPLICANT : RESPONDENT APPLICANT BY : SHRI SURESH SUBRAMANIAN RESPONDENT BY : SHRI PITAMBAR DAS $ % & '( / DATE OF HEARING : 09.05.2014 )*+ & '( / DATE OF PRONOUNCEMENT : 09.05.2014 , / O R D E R PER SANJAY ARORA, A. M.: THIS IS A MISCELLANEOUS PETITION BY THE ASSESSEE IN RESPECT OF THE DISPOSAL OF ITS CAPTIONED APPEAL FOR ASSESSMENT YEAR (A.Y.) 2000-01 BY THE TRIBUNAL U/S.254(1) OF THE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER) VIDE I TS ORDER DATED 19.03.2013. 2. THE APPEAL STOOD DISMISSED IN LIMINE BY THE TRIBUNAL IN VIEW OF ITS NON-PROSECUTION BY THE ASSESSEE. THE ASSESSEE HAS NOW, I.E., PER IT S INSTANT APPLICATION, STATED THE REASONS FOR THE NON-ATTENDANCE ON THE DATE OF HEARING, I.E. , 19.03.2013. IT IS STATED THAT THOUGH THE 2 MA NO. 52/MUM/2014 (A.Y. 2000-01) FATHIMA HOSPITAL PRIVATE LIMITED VS. ASST. CIT ADJOURNMENT FOR THAT DATE WAS GRANTED BY THE BENCH ON 14.01.2013, ACCEPTING THE REQUEST OF THE LD. CIT-DR VIDE HIS LETTER DATED 11.01.2013, THE ASSESSEE HAD NO COMMUNICATION THEREOF IN-AS-MUCH AS THE SAID DATE WAS NOT PUT ON THE NOTICE BOARD OF THE TRIBUNAL BY ITS REGISTRY. THERE WAS ALSO NO UPDATION OF THE FRESH D ATE ON THE TRIBUNALS PORTAL, WHICH WAS BEING CONSTANTLY TRACKED. THE NON-APPEARANCE ON THE EARLIER DATE, I.E., 14.01.2013, WAS ON ACCOUNT OF ILL-HEALTH. THE ASSESSEE HAS SUPPORTED I TS AVERMENTS BY AN AFFIDAVIT DATED 08.05.2014 BY SHRI SURESH SUBRAMANIAN, ITS COUNSEL. 3. WE HAVE HEARD THE PARTIES, AND PERUSED THE MATER IAL ON RECORD. WE FIND, ON THE BASIS OF THE MATERIAL ON RECORD, THAT THERE WAS NO COMMUNICATION OF THE DATE OF HEARING, EVEN AS THE BENCH HAD EXPLICITLY DIRECTED THE REGIS TRY FOR INFORMING THE PARTIES WHILE GRANTING ADJOURNMENT FOR THE SAID DATE ON 14.01.201 3. ACCORDINGLY, WE FIND GOOD AND SUFFICIENT REASON FOR THE NON-APPEARANCE BY OR ON T HE ASSESSEES BEHALF ON THE DATE OF HEARING, AND NOT A LACK OF EARNESTNESS IN PURSUING ITS APPEAL, AS INFERRED BY THE TRIBUNAL WHILE DISMISSING THE ASSESSEES APPEAL. WE, THEREFO RE, CONSIDER IT JUSTIFIABLE TO RECALL THE ORDER FOR BEING HEARD AFRESH BY THE TRIBUNAL. THE D ATE OF HEARING WAS, IN CONSULTATION WITH THE PARTIES, RESERVED FOR 12.08.2014. NO SEPARATE COMMUNICATION IN ITS RESPECT WOULD THEREFORE FOLLOW. THE REGISTRY IS ALSO DIRECTED TO DISPLAY THE FRESH DATES ON THE NOTICE BOARD, WHICH OPERATES AS A PUBLIC NOTICE, AS ALSO U PLOAD THE SAME REGULARLY ON ITS PORTAL, SO AS TO AVOID INCONVENIENCE TO THE PARTIES, BESIDE S CAUSING INFRUCTUOUS WORK LOAD FOR ALL CONCERNED. WE DECIDE ACCORDINGLY. 4. IN THE RESULT, THE ASSESSEE MISCELLANEOUS APPLIC ATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON MAY 9, 2014 SD/- SD/- (I. P. BANSAL) (SANJAY ARORA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER $ % MUMBAI; - DATED : 09.05.2014 3 MA NO. 52/MUM/2014 (A.Y. 2000-01) FATHIMA HOSPITAL PRIVATE LIMITED VS. ASST. CIT . ../ ROSHANI , SR. PS !' # $%&' (!'% / COPY OF THE ORDER FORWARDED TO : 1. '. / THE APPELLANT 2. /0'. / THE RESPONDENT 3. $ 1' ( ) / THE CIT(A) 4. $ 1' / CIT - CONCERNED 5. 45 /' 6 , ( 6+ , $ % / DR, ITAT, MUMBAI 6. 578 9% / GUARD FILE !' ) / BY ORDER, */)+ , (DY./ASSTT. REGISTRAR) , $ % / ITAT, MUMBAI