KARISHMA EXPORTS, V. DCIT 14(3)(2),

MA 541/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7832 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2000-2001
• Appeal Filed On: 16-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P C MAURYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'A-1' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI P.M. JAGTAP, ACCOUNTANT MEMBER MA NO. 541/MUM/2011 (ARISING OUT OF ITA NO. 3971/MUM/2007) (ASSESSMENT YEAR: 2000-01) M/S. KARISHMA EXPORTS INCOME TAX OFFICER - 14(3)(2) 37, RAMWADI, KALBADEVI ROAD MUMBAI MUMBAI 400002 VS. PAN - AAAFK 7189 C APPLICANT RESPONDENT APPLICANT BY: SHRI VIJAY MEHTA RESPONDENT BY: SHRI P.C. MAURYA DATE OF HEARING: 02.03.2012 DATE OF PRONOUNCEMENT: 02.03.2012 O R D E R PER D. MANMOHAN, V.P. BY THIS MISCELLANEOUS APPLICATION ASSESSEE SEEKS RE CALL OF THE EXPARTE ORDER DATED 2 ND FEBRUARY 2009, IN EXERCISE OF THE POWERS VESTED UN DER RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 19 63. 2. THE LEARNED COUNSEL SUBMITTED THAT THE APPEAL WAS P OSTED ON 23.01.2009 AND SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE ON THAT DATE THE TRIBUNAL DISMISSED THE APPEAL FOR NON-PROSECUTION B Y OBSERVING THAT THE ASSESSEE SHALL BE AT LIBERTY TO REQUEST FOR RECALLI NG OF THE ORDER IF PREVENTED BY SUFFICIENT CAUSE FROM APPEARANCE ON THE DATE OF HEA RING. 3. DETAILED REASONS WERE FURNISHED BY THE ASSESSEE VID E LETTER DATED 09.02.2012 WHEREIN IT WAS STATED THAT THE ASSESSEE FIRM CONSISTED OF 7 PARTNERS, WHO ARE ALL FAMILY MEMBERS AND STAYED IN THE SAME BUILDING. ONE OF THE PARTNERS, NAMELY, SHRI SANJAY JAISUKHLAL, AGED ABOUT 49 YEARS ONLY, HAD A MASSIVE HEART ATTACK ON 09.01.2009 AND WAS IMMEDIAT ELY HOSPITALISED AND REMAINED IN HOSPITAL TILL 16.01.2009, HAVING UNDERG ONE ANGIOPLASTY. ADDED TO THAT, SMT NIRMALA J. SHETH, AGED ABOUT 80 YEARS, WI FE OF SHRI JAISUKHLAL RAMJI, THE SENIOR MOST PARTNER, WAS HOSPITALISED AT THE RE LEVANT POINT OF TIME (COPIES MA NO. 541/MUM/2011 M/S. KARISHMA EXPORTS 2 OF HER HOSPITAL ADMISSION, ETC. WERE ENCLOSED WITH THE LETTER). THE LEARNED COUNSEL SUBMITTED THAT THESE ARE THE REASONS FOR NO N-APPEARANCE ON THE DATE FIXED FOR HEARING. FURTHER, HE SUBMITTED THAT THE T IME GAP BETWEEN THE DATE OF RECEIPT OF THE EXPARTE ORDER AND THE DATE OF FILING OF THE MISCELLANEOUS APPLICATION WAS ON ACCOUNT OF SEVERE MENTAL AGONY A ND IMBALANCE IN THE MINDS OF THE PARTNERS DUE TO ILLNESS OF THE ABOVE MENTION ED PERSONS AND THE ASSESSEE HAD A STRONG CASE ON MERITS AND HENCE THE APPLICATI ON FILED WITHIN 4 YEARS FROM THE DATE OF THE ORDER DES ERVES TO BE CONSIDERED IN EXERCISE OF THE POWERS VESTED IN US UNDER RULE 24 O F THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963. 4. WE HAVE HEARD THE LEARNED D.R. IN THIS REGARD AND P ERUSED THE RECORD. 5. SINCE WE ARE SATISFIED THAT THERE WAS SUFFICIENT CA USE FOR NON- APPEARANCE ON THE DATE FIXED FOR HEARING, IN EXERCI SE OF POWERS UNDER RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 19 63, WE RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO POST THE APPEAL FOR FRESH HEARING ON 18.04.2012. SINCE THE DATE OF HEARING IS ANNOUNC ED IN THE OPEN COURT ISSUANCE OF NOTICE TO THE PARTIES IS DISPENSED WITH . 6. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE-FIRM IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND MARCH 2012. SD/- SD/- (P.M. JAGTAP) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED: 2 ND MARCH 2012 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XV, MUMBAI 4. THE CIT XIV, MUMBAI CITY 5. THE DR, A-1 BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.