ZEST HOLDING P.LTD, V. ASST CIT CEN CIR 31,

MA 567/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0059 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2007-2008
• Appeal Filed On: 05-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR P DANIEL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH, G, MUMBAI BEFORE SHRI D.K. AGARWAL, JUDICIAL MEMBER AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER MA NO : 567/MUM/2012 ARISING OUT OF ITA NO.: 8202/MUM/2010 ASSESSMENT YEAR : 2007-08 M/S. ZEST HOLDINGS PVT. LTD. MADHULI, DR. ANNI BESANT ROAD, WORLI, MUMBAI-400 018 PAN NO.: AAACZ 0443 M ASSISTANT COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 31, MUMBAI 400 020 (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI VIJAY MEHTA RESPONDENT BY : DR. P. DANIEL DATE OF HEARING : 01.02.2013 DATE OF PRONOUNCEMENT : 01.02.2013 ORDER PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 10.08.2012 OF THE TRIBUNAL IN ITA NO. 8202/MUM/2010. IN THE SAID ORDER, THE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF REPRESENTATION FROM THE SIDE O F THE ASSESSEE. 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SUBMITTED THAT IT HAD FORWARDED THE NOTICE OF HEARING ALONG WITH THE RELE VANT PAPERS TO THE CHARTERED ACCOUNTANT, SHRI NILESH MEHTA WHO HAD TO ARGUE THE CASE ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING ON 30.07.2012. HOWE VER, SINCE SHRI NILESH MEHTA WAS VERY BUSY DUE TO FILING OF RETURNS WHICH WERE G ETTING BARRED ON 31.12.2012, MA NO : 567/MUM/2012 ARISING OUT OF ITA NO.: 8202/MUM/2010 ASSESSMENT YEAR : 2007-08 2 HE COULD NOT APPEAR BEFORE THE TRIBUNAL. AN AFFIDAV IT TO THAT EFFECT HAS BEEN FILED AND IT HAS BEEN REQUESTED THAT THE ORDER MAY BE REC ALLED FOR FRESH ADJUDICATION AS THERE WAS REASONABLE CAUSE FOR THE ASSESSEE FOR NOT APPEARING ON THE DATE OF THE HEARING. 3. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECO RDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED ON THE FACTS OF THE CASE THAT THERE WAS REASONABLE CAUSE FOR NON APPEARING ON THE DATE OF H EARING ON 31.12.2012 AND ACCORDINGLY, IN THE INTEREST OF JUSTICE WE RECALL T HE ORDER DATED 10.08.2012 OF THE TRIBUNAL AND RESTORE THE APPEAL TO THE ORIGINAL NUM BER WHICH WILL BE HEARD ON 22.04.2013. THE DATE OF HEARING WAS PRONOUNCED IN T HE OPEN COURT IN PRESENCE OF BOTH THE PARTIES, AND THEREFORE, NO FORMAL NOTICE O F HEARING IS REQUIRED TO BE ISSUED BY THE REGISTRY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 01.02.2013 SD/- SD/- ( D.K. AGARWAL ) (RAJENDRA SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 01.02.2013. RASIKA* 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.