OBEREY MORRS, V. ITO 19(3)(3),

MA 614/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9093 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 30-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V KRISHNAMOORTHY
• Assessee Lawyers: VIPUL J SHAH
• Keywords: Reasonable cause; Non compliance

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC , MUMBAI BEFORE SHRI DINESH KUMAR AGARWAL, J.M. AND SHIRI RAJENDRA SINGH, A.M. M.A. NO. : 614/MUM/2011 (ARISING OUT OF ITA NO.8008/MUM/2010) ASSESSMENT YEAR : 2005-06 M/S. OBEREY MORRIS 501, HILL GLADE, 7-A, PALI ROAD, BANDRA (WEST), MUMBAI-400 050 PAN NO: AAFPM 7332 L VS. THE INCOME TAX OFFICER 19(3)(3), PIRAMAL CHAMBERS, LOWER PAREL, MUMBAI-400 012. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VIPUL J. SHAH RESPONDENT BY : SHRI V. K RISHNAMOORTHY DATE OF HEARING : 14 .09 .2012 DATE OF PRONOUNCEMENT : 14 .09.2012 ORDER PER RAJENDRA SINGH (AM) : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 28.11.2011 OF THE TRIBUNAL IN ITA NO.8008/MUM/2010. 2. IN THE SAID ORDER, THE TRIBUNAL HAD DISMISSED TH E APPEAL OF THE ASSESSEE AS UNADMITTED FOR WANT OF ANY REPRESENTATI VE FROM THE SIDE OF THE ASSESSEE. THE ASSESSEE IN THE MISCELLANEOUS AP PLICATION HAS SUBMITTED THAT ADDITION IN CASE OF THE ASSESSEE HAD BEEN MADE ON ACCOUNT OF CAPITAL GAIN DUE TO GRANT OF DEVELOPMENT RIGHTS BY THE CO- OPERATIVE SOCIETY. THE SAME ADDITION HAD BEEN MADE ON SUBSTANTIVE M.A. NO : 614/MUM/2011 M/S. OBREY MORRIS 2 BASIS IN CASE OF THE CO-OPERATIVE SOCIETY AND, THER EFORE, ON THIS GROUND, THE HEARING IN THE CASE OF THE ASSESSEE HAD BEEN BL OCKED FOR THREE MONTHS AND THEREAFTER THE HEARING WAS RE-FIXED ON 1 0.05.2011 ON WHICH DATE THE BENCH DID NOT FUNCTION. THEREAFTER, THE A SSESSEE WAS NOT AWARE OF ANY FRESH NOTICE OF HEARING WHICH WAS THE REASON FOR NON COMPLIANCE OF THE ASSESSEE BEFORE THE TRIBUNAL AND AFFIDAVIT T O THAT EFFECT HAS BEEN FILED AND IT HAS BEEN REQUESTED THAT NON APPEARANCE AT THE TIME OF HEARING WAS UNINTENTIONAL AND, THEREFORE, THE ORDER MAY BE RECALLED FOR FRESH ADJUDICATION AFTER HEARING THE ASSESSEE. 3. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECO RDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE FOR NON APPEARANCE BY THE ASSESSEE ON THE DATE OF HEARING. WE, THEREFORE, IN THE INTEREST OF JUSTICE , RECALL THE ORDER DATED 28.11.2011 OF THE TRIBUNAL IN ITA NO.8008/MUM/2010 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WILL BE HEARD O N 25.10.2012. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AND, THEREFORE, NO FORMAL NOTICE OF HEA RING IS REQUIRED TO BE ISSUED BY THE REGISTRY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. 5. THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON TO DAY I.E. 14 TH SEPTEMBER, 2012. SD/- SD/- ( DINESH KUMAR AGARWAL ) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT: 14.09.2012 M.A. NO : 614/MUM/2011 M/S. OBREY MORRIS 3 COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE C.I.T. 4. CIT (A) 5. THE DR, - BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI ROSHANI