KAILASHNATH MALHOTRA, V. JCIT SP RG 56,

MA 534/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9715 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 17-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH, A, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT (MZ) AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER MA NO: 534/MUM/2012 ARISING OUT OF : IT(SS)A NO.08/MUM/2007 ASSESSMENT YEAR : BP: 1988-89 TO 15.12.1997 SHRI KAILASHNATH MALHOTRA 82-A, ANITA BUILDING MOUNT PLEASANT ROAD MALABAR HILL MUMBAI-400 006 PAN NO.: AABPM 3088 R JT. COMMISSIONER OF INCOME TAX ,SPL. RANGE 56 MUMBAI-400 002 (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI K. GOPAL RESPONDENT BY : SHRI MOHIT JAIN DATE OF HEARING : 14.12.2012 DATE OF PRONOUNCEMENT : 14.12.2012 ORDER PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSE SSEE REQUESTING FOR RECALL OF THE ORDER DATED 30.4.2010 OF THE TRIBUNAL IN IT(SS)A NO.8/MUM/2007. IN THE SAID ORDER THE TRIBUNA L HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED FOR WANT OF REP RESENTATION FROM THE ASSESSEE. 2. IN THE MISCELLANEOUS APPLICATION IT HAS BEEN SUBMITTE D THAT COUNSEL OF THE ASSESSEE SHRI PATIL WAS NOT KEEPING WELL A ND WAS UNDERGOING TREATMENT IN BOMBAY HOSPITAL FOR QUITE SOME TIME. THE MA NO.534/M/12 ARISING OUT OF IT(SS)A NO. 08/M/07 A.Y:0BP:88-89 TO 15.12.97 2 ASSESSEE HAD BEEN THEREFORE TAKING ADJOURNMENT FROM TIM E TO TIME WHICH HAD BEEN ALLOWED. ON THE DATE OF HEARING ON 22 .4.2010, THE ASSESSEE COULD NOT APPEAR DUE TO SOME COMMUNICATION GAP WIT H THE COUNSEL AND APPEAL HAD BEEN DECIDED EXPARTE. THE NON-A TTENDANCE ON THE PART OF THE ASSESSEE WAS, THEREFORE, NOT DELIBERATE. A AFFIDAVIT TO THAT EFFECT HAS BEEN FILED AND IT HAS BEEN REQUESTED TH AT THE ORDER MAY BE RECALLED FOR FRESH ADJUDICATION AFTER HEARING THE A SSESSEE. 3. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECORDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER DATED 30.4. 2010 OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMB ER WHICH WILL BE HEARD ON 14.2.2013 THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THEREFORE, N O FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED BY THE REGISTRY. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.12.2012. SD/- SD/- (D. MANMOHAN) ( RAJENDRA SINGH ) VICE PRESIDENT AC COUNTANT MEMBER MUMBAI, DATED: 14.12.2012. JV. MA NO.534/M/12 ARISING OUT OF IT(SS)A NO. 08/M/07 A.Y:0BP:88-89 TO 15.12.97 3 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.