Dr. C.G. KARANJGAONKAR, V. ADDL CIT SP RG 11,

MA 573/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0057 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: misc
• Appeal Filed On: 06-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR MANISH KANOJIA
• Assessee Lawyers: DR P DANIEL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH, H, MUMBAI BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER MA NO : 573/MUM/2012 ARISING OUT OF IT(SS)A NO.: 367/MUM/2005 ASSESSMENT YEAR / BLOCK PERIOD : 01.04.1989 TO 21.04.198 9 DR. C. G. KARANJGAONKAR FLAT NO. 81/82, GAURAV APTS, SAYANI RAOD, PRABHADEVI, MUMBAI 400 025 PAN NO.: AACPK 3878 L ADDL. COMMISSIONER OF I.T., SPECIAL RANGE 11, MUMBAI (APPLICANT) VS. (RESPONDENT) APPLICANT BY : DR. P. DANIEL RESPONDENT BY : DR. MANISH KANOJIA 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 05.08.2009 OF THE TRIBUNAL IN IT(SS)A NO. 367/MUM/2005. IN THE SAID ORDER, THE TRIBUNAL HAD D ISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED FOR WANT OF REPRESENTATION O N BEHALF OF THE ASSESSEE. 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SUBMITTED THAT THE AR OF THE ASSESSEE DR. SHRI P. DANIEL HAD FALLEN SERIOUSLY ILL DUE TO MALARI AL ATTACK AND OTHER DIABETIC COMPLICATIONS AND WAS ADMITTED TO HOSPITAL ON 27.07.2009, AND REMAINED UNCONSCIOUS FOR ABOUT 5 DAYS . AN AFFIDAVIT TO THAT EFFECT FROM SHRI P. DANIEL HAS BEEN FILED AND I T HAS BEEN REQUESTED MA NO : 573/MUM/2012 ARISING OUT OF IT(SS)A NO.: 367/MUM/2005 AY/ BP : 01.04.1989 TO 21.04.1989 2 TO RECALL THE ORDER AS THERE WAS REASONABLE CAUSE FOR NON -COMPLIANCE ON THE DATE OF 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 APPEARANCE ON THE DATE OF HEARING ON 30.07.2009 AND ACCORDINGLY, IN THE INTEREST OF JUSTICE WE RECALL T HE ORDER DATED 05.08.2009 OF THE TRIBUNAL AND RESTORE THE APPEAL TO THE ORIGINAL NUM BER WHICH WILL BE HEARD IN NORMAL COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 01.02.2013 SD/- SD/- ( R.K. GUPTA ) (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.