PARAM ANAND BUILDERS P. LTD, V. ITO WD 9(2)(4),

MA 580/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8817 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 12-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNDER SINGH
• Assessee Lawyers: H S RAHEJA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, C, MUMBAI BEFORE S/SHRI DINESH KUMAR AGARWAL (JM) AND SHRI RAJENDRA SINGH (A.M ) M.A. NO. 580/MUM/2011 ARISING OUT OF ITA NO. 4023/MUM/2010 (ASSESSMENT YEAR 2005-06) M/S PARAM ANAND BUILDERS PVT. LTD., 5 TH FLOOR, AGARWAL GOLDEN CHAMBER, PLOT NO. 13/A, FUN REPUBLIC ROAD, OFF NEW LINK ROAD, ANDHERI (W), MUMBAI 400 031. PAN: AAACP7613D INCOME TAX OFFICER, RANGE 9(2)(4), AAYAKAR BHAWAN, MUMBAI 20. APPLICANT V/S RESPONDENT DATE OF HEARING : 29- 06-2012 DATE OF PRONOUNCEMENT : 29-06-20 12 APPLICANT BY : SHRI H.S. RAHEJA RESPONDENT BY : SHRI SUNDER SINGH O R D E R PER DINESH KUMAR AGARWAL (JM) THIS MISC. APPLICATION FILED BY THE ASSESSEE FOR TH E A.Y. 2005-06 IS DIRECTED AGAINST THE ORDER PASSED BY THE TRIBUNAL I N ITA NO. 4023/MUM/2010 DTD. 19-05-2011. 2. THE APPLICANT IN THE MISC. APPLICATION DTD. 9-12 -2011 SUPPORTED BY AN AFFIDAVIT DTD. 6-9-2011 OF SHRI ASHOK JAGDISHNARIN AGARWAL DIRECTOR OF THE COMPANY INTER ALIA STATED THAT NOTICE OF HEARING WA S RECEIVED BY THE ASSESSEE WHICH WAS GIVEN TO HIS CHARTERED ACCOUNTANT. HOWEV ER, IT SEEMS THAT THERE MA 580/MUM/2011 2 WAS SOME LAPSE ON THE PART OF THE CHARTERED ACCOUNT ANT TO REPRESENT THE CASE ON THE DATE OF HEARING. IN SUPPORT, THE CHARTERED ACCOUNTANT SHRI SATISH CHANDAK HAS ALSO FILED HIS AFFIDAVIT DTD. 2-9-2011 ADMITTING THAT THERE WAS A LAPSE ON THEIR PART. IT WAS, THEREFORE, SUBMITTED THAT THE EX PARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT FOR THE REASONS AS MENTIONED IN ASSESSEES MISC. APPLIC ATION SUPPORTED BY AFFIDAVITS, THE EX-PARTE ORDER PASSED BY THE TRIBUN AL BE RECALLED, WHICH WAS NOT SERIOUSLY OBJECTED TO BY THE LD. D.R. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HA VING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING T HE FACTS THAT THE BONAFIDE OF THE LAPSE ON THE PART OF THE ASSESSEES CHARTERE D ACCOUNTANT WAS NOT CONTROVERTED BY THE REVENUE, WE ARE OF THE VIEW THA T THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUT HORIZED REPRESENTATIVE ON THE DATE OF HEARING. THIS VIEW FINDS SUPPORT FROM THE DECISION OF HONBLE JURISDICTIONAL HIGH COURT IN SUBHKARAN & SONS V. N. A. KAZI, 5 TH ITO AND OTHERS (1985) 152 ITR 231 (BOM) WHEREIN IT HAS BEEN HELD THAT THE ASSESSEE SHOULD NOT SUFFER FOR NO FAULT OF THEIRS AND FOR A SHEER MISTAKE ARISING OF OVERSIGHT ON THE PART OF THE CHARTERED ACCOUNTANTS. ACCORDINGLY THE EX-PARTE ORDER DTD. 19-5-2011 PASSED BY THE TRIBUNAL IS RECA LLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 29-08-2012. THE M ISC. APPLICATION FILED BY THE ASSESSEE IS, THEREFORE, ALLOWED. MA 580/MUM/2011 3 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH JUNE, 2012. SD/- SD/- (RAJENDRA SINGH) (DIN ESH KUMAR AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 29 TH JUNE, 2012 RK.: COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT - IX, MUMBAI 4. CIT(A) IX, MUMBAI 5. DR C BENCH 6. GUARD FILE. BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI