SIDHARTH J. MULCHANDANI, V. DCIT CEN CIR 18 & 19,

MA 612/MUM/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5028 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 31-08-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAYANK PRIYADARSHI
• Assessee Lawyers: M SUBRAMANIAN
• Keywords: Reasonable cause; Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E MUMBAI BEFORE SHRI S.V. MEHROTRA (AM) AND SMT. ASHA VIJAY ARAGHAVAN (JM) M.A. NO. 612/MUM/2009 (ARISING OUT OF IT(SS)A NO. 609/MUM/2003 (BLOCK ASSESSMENT) SHRI SIDDHARTH J. MULCHANDANI C/O M/S. M.V. DAMANIA & CO., C.A., 14/2, MAHALAXMI INDUSTRIAL ESTATE, DAINIK SHIVNER ROAD, GANDHI NAGAR, LOWER PAREL, MUMBAI-400 013 VS. THE DCIT, CENT. CIR. 18 & 19, MUMBAI (APP LICANT ) (RESPONDENT) APP LICANT BY: SHRI M. SUBRAMANIAN RESPONDENT BY: SHRI MAYANK PRIYADARSHI O R D E R PER SMT. ASHA VIJAYARAGHAVAN (JM) BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEE KS TO RECALL THE ORDER OF THE TRIBUNAL PASSED ON 7 TH AUGUST, 2006 PLEADED THAT THE ASSESSEE HAS NOT RECEIVED THE NOTICE OF HEARING. 2. IT IS STATED IN THE PRESENT APPLICATION THAT THE ASSESSEE- COMPANY HAD STOPPED ALL ITS OPERATIONS AND SINCE THEN THE C OMPANY IS TOTALLY DEFUNCT. THUS THE MUMBAI BRANCH WAS CLOSED AND THER E WAS NONE IN MUMBAI EXCEPT A PEON WHO WOULD COLLECT LETTERS, NOT ICES AND OTHER TAPAL ETC. AND PASS ON TO THE DIRECTORS AT DELHI. AS SUCH APPLICANT WAS NOT AWARE OF THE DATE OF HEARING AND SO IT COULD NOT CA USE APPEARANCE. IN THE CIRCUMSTANCES, DEFAULT ON THE PART OF THE ASSES SEE IN CAUSING APPEARANCE WAS DUE TO REASONABLE CAUSE. THEREFORE, IT IS PRAYED THAT THE EX PARTE ORDER DT. 7 TH AUGUST, 2006 SHOULD BE RECALLED. M.A. NO.612 /M/09 2 3. ON CAREFUL CONSIDERATION OF THE MATTER WE ARE SA TISFIED WITH THE CAUSE FOR THE DEFAULT ON THE PART OF THE ASSESSEE I N CAUSING APPEARANCE AT THE TIME OF HEARING THE APPEAL. WE THEREFORE RE CALL OUR ORDER DT. 7 TH AUGUST, 2006 AND DIRECT THE REGISTRY TO FIX THIS A PPEAL FOR FRESH HEARING ON 6.10.2010. SINCE THE DATE WAS ANNOUNCED IN THE COURT, NO FORMAL NOTICE WILL BE ISSUED TO THE PARTIES FOR THE HEARIN G OF THIS APPEAL ON 6.10.2010. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THIS DAY OF AUGUST, 2010 (S.V. MEHROTRA ) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED .. AUGUST, 2010 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR E BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI M.A. NO.612 /M/09 3 DATE INITIALS 1 DRAFT DICTATED ON: 20.7.2010 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 20.7.2010 ______ SR. PS/PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER: _________ ______ JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER: _________ ______ JM/AM 5. APPROVED DRAFT COMES TO THE SR. PS/PS: _________ ______ SR. PS/PS 6. KEPT FOR PRONOUNCEMENT ON: _________ ______ SR. PS/PS 7. FILE SENT TO THE BENCH CLERK: _________ ______ SR. PS/PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK: _________ ______ 9. DATE OF DISPATCH OF ORDER: _________ ______