GENERAL INSURANCE CORPORATION OF INDIA, V. JCIT RG 1(3),

MA 639/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0345 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-04-2013
• Appeal Filed By: Assessee
• Bench Allotted: G
• Assessment Year: 2000-2001
• Appeal Filed On: 11-10-2012
• Court: TRIBUNAL
• Department Lawyers: PARMINDER
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH, G MUMBAI BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL ME MBER MA NO: 639/MUM/2012 ARISING OUT OF : 1781/MUM/2007 ASSESSMENT YEAR : 2000-01 M/S. GENERAL INSURANCE CORPORATION SURAKSHA 170 J. TATA ROAD CHURCHGATE MUMBAI- 400 020. PAN: AAACG 0615 N JT. COMMISSIONER OF INCOME TAX RANGE 193) AAYAKAR BHAVAN CHURCHGATE MUMBAI-20. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI FARROKH IRANI RESPONDENT BY : SMT. PARMINDER DATE OF HEARING : 19.04.2013 DATE OF PRONOUNCEMENT : 19.04.2013 ORDER PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 24.3.2009 IN ITA NO.1781/M/2007. IN THE SAID ORDER THE TRIBUNAL HAD DISMISSED THE APPEA L OF THE ASSESSEE AS UNADMITTED FOR WANT OF REPRESENTATION ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING. 2. THE ASSESSEE IN THE MISCELLANEOUS APPLICATION HA S SUBMITTED THAT THERE WAS NO COMPLIANCE AT THE TIME OF HEARING ON 26.2.20 09 AS MRS. JAYASHREE RANADE WHO WAS HANDLING THE LITIGATION MATTES WAS N OT WELL AND WAS HOSPITALIZED FROM 9.2.2009 TO 7.3.2009. THERE WAS T HUS, REASONABLE CAUSE FOR NON-COMPLIANCE BY THE ASSESSEE ON THE DATE OF HEARI NG . AN AFFIDAVIT TO THAT SA NO.639/M/2012 ARIS ING OUT OF ITA NO. 1781/M/07 A.Y:00-01 2 EFFECT HAS BEEN FILED AND IT HAS BEEN REQUESTED TH AT THE ORDER MAY BE RECALLED FOR FRESH ADJUDICATION ON MERIT AFTER HEAR ING THE ASSESSEE. 3. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECO RDS AND CONSIDERED THE MATTER CAREFULLY. ON THE FACTS AND IN THE CIRCU MSTANCES OF THE CASE WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON C OMPLIANCE BY THE ASSESSEE ON THE DATED OF HEARING. THEREFORE, IN THE INTERES T OF JUSTICE WE RECALL THE ORDER DATED 243.3.2009 OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WILL BE HEARD ON 18.6.2013. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOT H PARTIES AND, THEREFORE, NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUE D BY THE REGISTRY. ORDER PRONOUNCED IN THE OPEN COURT ON 19.4.2013. SD/- SD/- ( SANJAY GARG) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCO UNTANT MEMBER MUMBAI, DATED: 19.4. 2013. JV. COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.