KISHORE DUBEY, V. ITO 24(3)(1),

MA 576/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6181 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 28-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMME T KUMAR PER R K
• Assessee Lawyers: RAM B UPADHYAY
• Keywords: Reasonable cause

Judgement Text

1 MA NO. 576/MUM/2010 IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI MUMBAI MUMBAI MUMBAI D DD D BENCH BENCH BENCH BENCH MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI BEFORE BEFORE BEFORE BEFORE SHRI SHRI SHRI SHRI R V EASWAR, PRESIDENT & R V EASWAR, PRESIDENT & R V EASWAR, PRESIDENT & R V EASWAR, PRESIDENT & SHRI R K PANDA, AM SHRI R K PANDA, AM SHRI R K PANDA, AM SHRI R K PANDA, AM MISCELLANEOUS APPLICATION NO. 576/MUM/2010 MISCELLANEOUS APPLICATION NO. 576/MUM/2010 MISCELLANEOUS APPLICATION NO. 576/MUM/2010 MISCELLANEOUS APPLICATION NO. 576/MUM/2010 ARISING OUT OF ITA NO. 6142/MUM/2009 (ASST YEAR 2005-06 ) SHRI KISHORE DUBEY 3 SATWANT VILLA AAREY ROAD GOREGAON (W) MUMBAI 62 VS THE INCOME TAX OFFICER WARD 23(3)(1), MUMBAI ( (( ( APPLICANT APPLICANT APPLICANT APPLICANT ) )) ) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) PAN NO. PAN NO. PAN NO. PAN NO.AABPD7612E AABPD7612E AABPD7612E AABPD7612E A SSESSEE BY SHRI RAM B UPADHYAY REVENUE BY SHRI SUMME T KUMAR PER R K PANDA, AM PER R K PANDA, AM PER R K PANDA, AM PER R K PANDA, AM THE ASSESSEE, THROUGH THIS MISCELLANEOUS APPLICATI ON, REQUESTS THE TRIBUNAL TO RECALL THE EX-PARTE ORDER PASSED BY IT DISMISSING THE APPEAL OF THE ASSESSEE FOR NON APPEARANCE. 2 THE LD COUNSEL FOR THE ASSESSEE, REFERRING TO THE AFFIDAVIT FILED BY THE ASSESSEE EXPLAINED THE REASONS FOR SUCH NON APPEARA NCE ON THE DATE OF HEARING. HE SUBMITTED THAT THE APPEAL WAS FILED THROUGH M/S PARESH B SHAH & CO ON 24.2.2010. WHEN THE ASSESSEE RECEIVED THE NOTICE FI XING THE HEARING FOR 13.7.2010, HE APPROACHED THE CONCERNED CHARTERED AC COUNTANT TO APPEAR BEFORE THE TRIBUNAL. THE CONCERNED CA INFORMED HIM THAT H E IS NOT APPEARING BEFORE THE TRIBUNAL AND ADVISED THE ASSESSEE EITHER TO SEE K ADJOURNMENT OR APPOINT SOME OTHER PERSON TO APPEAR BEFORE THE TRIBUNAL. H OWEVER, DUE TO SERIOUS ILLNESS OF HIS UNCLE THE ASSESSEE HAD TO GO TO HIS NATIVE PLACE; THEREFORE, NEITHER HE COULD APPOINT A COUNSEL NOR HE COULD PERSONALLY REMAIN PRESENT BEFORE THE 2 MA NO. 576/MUM/2010 TRIBUNAL TO SEEK ADJOURNMENT. HE, ACCORDINGLY, SU BMITTED THAT IN THE INTEREST OF JUSTICE, THE ORDER OF THE TRIBUNAL MAY BE RECALLED AND THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO ARGUE HIS CASE ON MERIT. 3 AFTER HEARING BOTH THE SIDES, WE ARE OF THE CONSI DERED OPINION THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR SUCH NON APPEARANCE ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORD ER OF THE TRIBUNAL AND THE APPEAL IS FIXED FOR HEARING ON 25.5.2011 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HE ARING SHALL BE ISSUED TO WHICH BOTH THE PARTIES AGREED. 4 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E. ON 18.3.2011. SD/- SD/- ( (( ( R V R V R V R V EASWAR EASWAR EASWAR EASWAR ) )) ) PRESIDENT ( (( ( R K PANDA R K PANDA R K PANDA R K PANDA ) )) ) ACCOUNTANT MEMBER PLACE: MUMBAI : DATED: 18 TH , MAR 2011 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI