CHANDRIKA TAPURIA, V. DCIT CEN CIR 2,

MA 572/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8761 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 08-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AYS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: MUMBAI BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER MA NOS.568 TO 574/MUM/2011 ARISING OUT OF ITA NOS.3822 TO 3828/MUM/2010 FOR A. YS. 01-02 & 07-08 CHANNDRIKA TAPURIAH, 58, ANANTA, 762, RAJBALLY PATEL ROAD, MUMBAI -400 026 ....... APPLICANT VS DY. CIT, C.C. 2, MUMBAI ..... RESPONDENT PAN: ABPPT 9474 K APPLICANT BY: SHRI K. GOPAL SHRI SATENDRA PANDEY RESPONDENT BY: SHRI C.G.K. NAIR DATE OF HEARING: 20.07.2012 DATE OF PRONOUNCEMENT: 20.07.2012 O R D E R PER P.M. JAGTAP, AM BY THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE I S SEEKING RECALL OF THE COMMON ORDER OF THE TRIBUNAL DATED 4T H MAY, 2011 PASSED EX PARTE IN ITA NOS.3822 TO 3828/MUM/2010 ON THE FOLLOWING GROUNDS AS MENTIONED IN THE APPLICATION: 1. THE APPELLANT SUBMITS THAT SHE IS AGED 70 YEARS OLD AND SHE, ALONG WITH HER HUSBAND, SHRI KASHINATH TAPURIA H, AGED 75 YEARS WERE SUMMONED TO MUMBAI BY ENFORCEMEN T DIRECTORATE AT MUMBAI IN THE FIRST WEEK OF MARCH, 2 011. SINCE THE SAID DATE SHE IS STATIONED IN MUMBAI AND IS STAYING WITH A RELATIVE AT MUMBAI. IN THE COURSE OF ENQUIRY, HER HUSBAND SHRI KASHINATH TAPURIAH HAS BEEN ARREST ED ON 24.03.2011 AND IS STILL IN JUDICIAL CUSTODY AT M UMBAI. MA 568 TO 574/M/2010 CHANNDRIKA TAPURIAH 2 2. THE COMMUNICATION ADDRESS GIVEN IN THE APPEAL MEMO IS OFFICE OF ALL GROUP ENTITIES AT KOLKATTA AN D NORMALLY SOME OR OTHER RESPONSIBLE PERSON IS AVAILABLE AT TH E OFFICE. HOWEVER, AS SHE AND HER HUSBAND ARE IN MUMBAI SINCE MARCH 2011, AND DUE TO STRESS OF ENQUIRIES IT SEEMS THAT NOTICES ISSUED MAY HAVE BEEN SERVED BUT HAS NOT REA CHED THE APPELLANT AT MUMBAI. AFTER RECEIPT OF ORDER THE APPELLANT HAS ENQUIRED WITH HER STAFF AT KOLKATTA B UT THE APPELLANT HAS NOT BEEN ABLE TO DETERMINE WHY THE NO TICE DID NOT REACH HER AND WHO HAD RECEIVED THE NOTICE. IT WILL BE APPRECIATED THAT APPELLANT HAS ONLY HER HUSBAND AS FAMILY MEMBER AND DUE TO CONTINUOUS ABSENCE OF BOTH OF THEM FROM KOLKATTA SINCE MORE THAN EIGHT MONTHS, TH E OFFICE WORK HAS BEEN SERIOUSLY IMPAIRED. 3. THE APPELLANT SUBMITS THAT DUE TO HER ABSENCE FR OM KOLKATTA SINCE MARCH 2011 AND PREOCCUPATION WITH APPEARANCE BEFORE ENFORCEMENT DIRECTORATE AND JUDIC IAL CUSTODY OF HER HUSBAND SINCE 24.03.2011, THE APPELL ANT COULD NOT APPEAR ON THE APPOINTED DATE BEFORE THE H ONBLE INCOME TAX APPELLATE TRIBUNAL. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. KEEPING I N VIEW THE SUBMISSION MADE BY THE ASSESSEE IN THE PRESENT APPL ICATION AS ABOVE WHICH IS DULY SUPPORTED BY AN AFFIDAVIT FILED BY TH E ASSESSEE AFFIRMING THE RELEVANT FACTS ON OATH, WE ARE SATISFIED THAT T HE REASONS ADVANCED BY THE ASSESSEE FOR HER NON-APPEARANCE AT THE TIME OF HEARING FIXED ON 28TH APRIL, 2011 CONSTITUTE A SUFFICIENT CAUSE. AC CORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUN ALS RULE, 1963, WE RECALL THE EX-PARTE ORDER DATED 4TH MAY, 2011 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPEALS OF THE ASSESSEE TO THEIR ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID A PPEALS FOR HEARING ON MA 568 TO 574/M/2010 CHANNDRIKA TAPURIAH 3 21.11.2012 AS PRONOUNCED IN THE OPEN COURT AND TAKE N NOTE OF BY REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, M.AS. FILED BY THE ASSESSEE ARE A LLOWED AS PRONOUNCED IN THE OPEN COURT IMMEDIATELY ON CONCLUS ION OF THE HEARING ON 20.07.2012. SD/- ( VIJAY PAL RAO ) JUDICIAL MEMBER SD/- ( P.M. JAGTAP ) ACCOUNTANT MEMBER MUMBAI, DATE: 20TH JULY, 2012 COPY TO:- 1) THE APPLICANT. 2) THE RESPONDENT. 3) THE CIT (A)C-I, MUMBAI, 4) THE CIT- C-I, MUMBAI. 5) THE D.R. C BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN