BOMBAY CYCLE & MOTOR AGENCY LTD, V. DCIT 5(1),

MA 527/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5277 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-11-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2002-2003
• Appeal Filed On: 27-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMIT KUMAR
• Assessee Lawyers: BEHARILAL
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH E, MUMBAI BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER M.A. NO. 527/MUM/2010 (ARISING OUT OF I.T.A.NO. 4982/MUM/2008) ASSESSMENT YEAR : 2004-05 SHREE KALYAN HOLDINGS LIMITED, 104, JAMUNADAS BUILDING, WALKESWAR ROAD, MUMBAI 400 006. PAN: AABCS 7887 H VS. THE INCOME-TAX OFFICER-5(3)(4), MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI BEHARI LAL RESPONDENT BY : SHRI SUMIT KUMAR O R D E R PER N.V. VASUDEVAN, JM: THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATION PRAYING THAT THE ORDER DATED 19 TH AUGUST, 2009 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION SHOULD BE RECALLED AND THE ASSESSEE SHOULD GIVEN AN OPPORTUNITY OF BEING HEARD. 2. THE APPEAL OF THE ASSESSEE WAS LISTED FOR HEARIN G ON 12.8.2009. NOTICE OF HEARING WAS DULY SERVED ON THE ASSESSEE BUT NOBODY APPEARED WHEN THE CASE WAS CALLED FOR HEARING. HENCE THE APPEAL WAS DISMISSED BY THE TRIBUNAL FOR NON- PROSECUTION. 3. IN THIS MISCELLANEOUS APPLICATION THE ASSESSEE H AS STATED THAT AFTER RECEIPT OF NOTICE SENT BY THE TRIBUNAL, THE ASSESSEE FORWAR DED THE SAME TO THE CHARTERED ACCOUNTANTS. SINCE THE CHARTERED ACCOUNTANTS WERE B USY IN THE LAST WEEK OF JULY 2009 WITH THE TIME BARRING STATUTORY AND TAX AUDIT S AND INCOME TAX RETURN FILING FOR AY 2008-09, THEY DID NOT FORWARD THE NOTICE TO THE LEGAL COUNSEL. THE CHARTERED ACCOUNTANT WAS FILED AN AFFIDAVIT AFFIRMI NG THE ABOVE FACTS AND ON THE ABOVE REASONS THERE WAS NO REPRESENTATION ON BEHALF OF THE ASSESSEE ON 8.12.2009. MA NO. 537/M/2010 SHRI KALYAN HOLDINGS LTD. 2 3. HAVING HEARD THE RIVAL SUBMISSIONS, WE ARE SATIS FIED WITH THE ASSESSEES FAILURE TO REPRESENT ON 12.8.2009 DUE TO REASONABLE CAUSE. WE, THEREFORE, RECALL THE ORDER DATED 19.8.2009 AND DIRECT THAT THE APPEA L BE FIXED FOR HEARING ON 06.01.2011. THE DATE OF HEARING WAS PRONOUNCED IN T HE OPEN COURT AND IT WAS INFORMED THAT NO SEPARATE NOTICE OF HEARING WILL BE SENT TO THE ASSESSEE. 8. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 1ST DAY OF NOVEMBER, 2010. (RAJENDRA SINGH) (N.V. VASUDEAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATED THE 1 ST NOVEMBER, 2010. KN COPY TO: 1. THE ASSESSEE 2. THE REVENUE 3. THE CIT, M.C.V,MUMBAI 4. THE CIT(A)-V, MUMBAI 5. THE DR E BENCH, MUMBAI BY ORDER /TRUE COPY/ ASST. REGISTRAR, ITAT, MUMBAI . MA NO. 537/M/2010 SHRI KALYAN HOLDINGS LTD. 3