MINANATH G. KINI, V. ITO 26(2)(3),

MA 616/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0052 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-03-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 28-09-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause; Condonation of delay
• Section: 154

Judgement Text

M.A. NOS. 616 TO 618 /M/ 2012 , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B MUMBAI , / BEFORE SHRI D.MANMOHAN, VICE PRESIDENT /AND !'# , ! . $ . SHRI RAJENDRA, ACCOUNTANT MEMBER M.A. NO.616/MUM/2012 (ARISING OUT OF ITA NO. 4382/MUM/2011) ASSESSMENT YEAR 20002-03 M.A. NO.617/MUM/2012 (ARISING OUT OF ITA NO. 4381/MUM/2011) ASSESSMENT YEAR 20003-04 M.A. NO.618/MUM/2012 (ARISING OUT OF ITA NO. 4380/MUM/2011) ASSESSMENT YEAR 2004-05 SHRI MINANATH G.KINI. FLAT NO.3, AMOL NAGAR, 2 ND FLOOR, BLDG. NO.18/B NAIGAON(W), VASAI, THANE MUMBAI. PAN: AAFPK2185F VS I.T.O. 26(2)(3), AAYKAR BHAVAN, M.K.ROAD, MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY : NONE RESPONDENT BY : SHRI MANOJ KUMAR DATE OF HEARING : 15-03 -2013 DATE OF PRONOUNCEMENT : 15-03-2013 %!& / O R D E R PER RAJENDRA, A.M. VIDE HIS MISCELLANEOUS APPLICATION NO.616/MU M/12, 617/MUM/12, 618/MUM/12 FILED ON 28.09.2012, ASSESSEE HAD MADE F OLLOWING SUBMISSIONS. TRIBUNAL HAD DISMISSED THE APPEAL FILED BY HIM (ITA4382/MUM/ 12) ASSESSMENT YEAR 2002-03, ITA-4381/MUM/2003-04, ITA-4380/MUM/2004-05 VIDE ORD ER DATED 04.04.12 FOR NON- ATTENDANCE AND NON-SUBMISSIONS OF RECORDS TOO, HE H AD INFORMED HIS TAX CONSULTANTS FOR HEARING OF THE ABOVE APPEALS ON 04.04.12, THAT TAX CONSULTANT EXPIRED DURING THE PERIOD OF APPEAL, THAT NON ATTENDANCE ON PART OR THE ASSES SEE WAS NEITHER DELIBERATE NOR MALICIOUS THAT SAME WAS BECAUSE OF REASONABLE CAUSE . HE REQUESTED THAT ORDERS PASSED BY THE TRIBUNAL 04.04.12 SHOULD BE RECALL /SET-ASID E .ASSESSEE HAS ALSO FILED AFFIDAVITS ALONGWITH THE APPLICATION MAKING THE SAME ASSERTION MENTIONED ABOVE. 2. IN THIS CASE ASSESSEE HAD PREFERRED APPEALS CH ALLENGING THE ORDER OF THE M.A. NOS. 616 TO 618 /M/ 2012 CIT(A)/MUM-28, MUMBAI FOR THE ABOVE REFERRED ASSESS MENT YEARS. HE HAD CHALLENGED THE LEVY OR PENALTY IMPOSED BY THE ASSESSING OFFICE R(AO) U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 (ACT) BEFORE THE FIRST APPELLATE AUTH ORITY (FAA). WHILE DEALING WITH THE APPEALS FAA OBSERVED THAT APPEALS WERE FILED L ATE BY MORE THAN ONE MONTH AND ASSESSEE HAD NOT FILED ANY REQUEST FOR CONDONATION OF DELAY ALONGWITH REASONS/EXPLANATIONS FOR FILING BELATED APPEALS. H E DISMISSED THE APPEALS FILED BY THE ASSESSEE ON MERITS AS WELL AS ON ACCOUNT OF UNEXPLA INED DELAY. ASSESSEE FILED APPLICATIONS U/S 154 BEFORE THE FAA. AS PER ORDER OF THE FAA ASSESSEE DID NOT APPEAR BEFORE HIM ON VARIOUS OCCASIONS WHEN HEARING WAS FI XED. WE FURTHER HELD THAT THERE WAS NO APPARENT MISTAKE IN THE ORDER WHICH COULD BE U/S 154 OF THE ACT. 3. AGAINST THE SAID ORDERS OF THE FAA ASSESSEE H AD FILED APPEALS BEFORE THE TRIBUNAL, ASSESSEE WAS INFORMED ABOUT DEFECTS SUCH A SHORT PAYMENT OF FEES AND NON- FILING OF REQUIRED FORMS ETC BY ISSUING A DEFECT M EMO. ASSESSEE DID NOT RECTIFY THE DEFECTS TILL HEARING OF THE APPEAL. TODAY, NEITHER ASSESSEE NOR HIS REPRESENTATIVE APPEARED BEFORE US ASSESSEE WAS ISSUED NOTICE BY RP DA ABOUT HEARINGS OF THE CASE ON 15.03.13. IN THESE CIRCUMSTANCES WE ARE OF THE OPI NION THAT REQUEST MADE BY THE ASSESSEE TO RECALL/RECTIFY ORDER DATED 04.04.12 CAN NOT BE ACCEDED TO MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE FOR OF THE THREE ASSESSMENT YEARS ARE HEREBY REJECTED FOR NON-PROSECUTION OF THE SAME. 4. AS A RESULT MISCELLANEOUS APPLICATION NO.616/ MUM/12, 617/MUM/12, 618/MUM/12 STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 MARCH, 2013. %!& () * ! ' + %- 15 MARCH, 2013 . / SD/- SD/- 01 D. MANMOHAN, ( !'# / RAJENDRA ) VICE PRESIDENT !*$%2 /ACCOUNTANT MEMBER / MUMBAI, % / DATE: 15 TH MARCH, 2013 SHASHI SHEKHAR KUMAR %!& %!& %!& %!& 34 34 34 34 6!)4 6!)4 6!)4 6!)4 / COPY OF THE ORDER FORWARDED TO : 1. APPLICANT 2. RESPONDENT 3. THE CONCERNED CIT (A) 4. THE CONCERNED CIT M.A. NOS. 616 TO 618 /M/ 2012 5. DR B BENCH, ITAT, MUMBAI 6. GUARD FILE $7434 //TRUE COPY// %!& $ %!& $ %!& $ %!& $ / BY ORDER, / $ $ $ $ DY./ASST. REGISTRAR , / ITAT, MUMBAI