CHANDRAMOHAN AMARNATH, V. ITO 19(3)(1),

MA 61/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0651 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 12-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRADIP KEDIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI C BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI B.R.MITTAL, JM, AND SHRI D. KARUNAKARA RAO, AM MISCELLANEOUS APPLICATION NO. 61/MUM/2013 ARISING OUT OF ITA NO. 5161 /MUM/2011 (ASST YEAR 2006-2007) M/S. CHANDRAMOHAN AMARNATH, MALHOTRA, 501, MARBLE ARCH, PALI HILL RAOD, BANDRA (WEST), MUMBAI-400050 VS INCOME TAX OFFICER-19(3)(1), ROOM NO. 307, 3 RD FLOOR, PIRAMAL CHAMBERS, LALBAUG, MUMBAI. (APPLICANT ) (RESPONDENT) PAN NO. AACPM9305J ASSESSEE BY SHRI PRADIP KEDIA REVENUE BY SHRI RAJARSHI DWIVEDY DR DT. OF HEARING 14 TH JUNE, 2013 DT. OF PRONOUNCEMENT 14 TH , JUNE 2013 ORDER PER D. KARUNAKARA RAO, AM THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE IS D IRECTED AGAINST THE ORDER DATED 10 TH JANUARY 2013 OF THIS TRIBUNAL, WHEREBY THE APPEAL O F THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS OF THE PARTI ES AND CONSIDERED THE RELEVANT MATERIAL ON RECORD. LD. AR OF THE ASSESSEE EARNESTLY ADMITTE D THAT THE ASSESSEE WAS UNAWARE OF THE HEARING PURPORTEDLY REFIXED FOR HEARING ON 10.01.20 13 AND FURTHER STATES THAT THE AFORESAID HEARING WAS VERY FIRST HEARING FOR WHICH NO NOTICE WAS ISSUED TO THE ASSESSEE AND THUS PRAYED FOR GRANTING A FAIR OPPORTUNITY OF HEARING TO THE A SSESSEE. ASSESSEE FILED AN AFFIDAVIT OF 6 TH FEBRUARY OF 2013 EXPLAINING THE REASONS FOR HIS ABS ENCE ON THE SAID DATE. PARA 3 OF THE SAME IS REPRODUCED UNDER. PARA-3 I SAY THAT THE AS PER ACKNOWLEDGMENT DATED 5/7/2011 FROM REGISTRAR OFFICE OF ITAT, THE DATE OF HEARING WAS S CHEDULED ON 15/10/2012. ON THE APPOINTED DATE, IT WAS FOUND THA T C BENCH MUMBAI 2 M/S. CHANDRAMOHAN AMARNATH MA 61/M/2013 IS NOT FUNCTIONING. I SAY THAT I WAS NOT GIVEN ANY INFORMATION OF ANY FRESH DATE THEREAFTER. I LEARNT OF THE FRESH DATE BEING 1 0/01/2013 ONLY ON RECEIPT OF EX PARTE ORDER OF THE ITAT. TO REITERATE , I WAS NOT HAVING COGNIZANCE OF ANY INTIMATION/NOTICE FOR LAST HEARIN G FIXED ON 10/01/2013 TO ENABLE ME FOR MAKING EFFECTIVE REPRESENTATION IN THE MATTER. 3. THE LD. DR HAS NO OBJECTION FOR GRANTING SUCH AN OPPORTUNITY TO THE ASSESSEE. ON CONSIDERATION OF THE ABOVE, WE FIND OUR ORDER DT. 1 0.01.2013 SHOULD BE RECALLED. ACCORDINGLY WE ORDER. 4. SINCE, THE NEXT DATE OF HEARING OF THE APPEAL I. E. 08.08.2013 HAS BEEN PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO SEPARATE NOTICE OF HEARING OF THE APPEAL SHALL BE GIVEN TO THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCEMENT IN THE OPEN COURT AT THE TIME O F HEARING I.E. 14 TH JUNE, 2013. SD/- SD/- ( B.R. MITTAL ) JUDICIAL MEMBER ( D. KARUNAKARA RAO ) ACCOUNTANT MEMBER PLACE: MUMBAI : DATED: 14 TH JUNE, 2013 P RAMOD COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT-XIX, MUMBAI 4 CIT(A)-30,MUMBAI 5 DRC BENCH, ITAT, MUMBAI. /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI