NEELESHWAR DEVELOPERS, MUMBAI V. INCOME TAX OFFICER WARD 32 (2) (4), MUMBAI

MA 65/MUM/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7091 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 31-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N HEMLATHA
• Keywords: Reasonable cause; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SHAMIMY YAHYA, ACCOUNTANT MEMBER M .A. NO. 65/MUM/2018 (ARISING OUT OF ITA NO. 7273/MUM/2016) ( ASSESSMENT YEAR: 2012 - 13 ) M/S. NEELESHWAR DEVELOPERS SATELITE HIGHTS, ANAND NAGAR, OPP. M EGA MALL, EXT. LOKHANDWALA COMPLEX, OSHIWARA, JOGESHWARI (W), MUMBAI - 400 102 VS. INCOME TAX OFFICER, WARD 32(2)(4), MUMBAI PAN/GIR NO. AADFN 9153 A ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : SHRI RAHUL HAKANI RESPONDENT BY : MS. N. HEMLATHA DATE OF HEARING : 29 .06.2018 DATE OF PRONOUNCEMENT : 13.08 .2018 O R D E R PER S HAMIM YAHYA, A. M.: BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEEKS RECALL OF THE ORDER OF THIS TRIBUNAL ORDER IN ITA NO. 7273/MUM/2016 FOR ASSESSMENT YEA R 2012 - 13. 2. IN THIS ORDER, THE ITAT HAS FOUND THAT THERE WAS A DELAY OF 82 DAYS IN FILING THE APPEAL. THE ASSESSEE HAS NEITHER FILED CONDONATION PETITION OF DELAY NOR HAD ANYBODY APPEARED ON BEHALF OF THE ASSESSEE. THAT NOTICE OF HEARING HAS RETURNED UN SERVED WITH THE REMARK LEFT. IN THESE CIRCUMSTANCES, THE APPEAL WAS DISMISSED. 3. NOW , BY WAY OF THIS APPLICATION, THE LD. COUNSEL OF THE ASSESSEE HAS SUBMITTED THAT ASSESSEES COUNSEL COULD NOT APPEAR BEFORE THE TRIBUNAL AS THERE WAS SOME MISCOMMUNIC ATION OF THE CORRECT ADDRESS. HENCE, IT IS PRAYED THAT THE SAID EXPARTE ORDER BE RECALLED AND THE ASSESSEE BE GIVEN A CHANCE TO PROPERLY CANVAS THE APPEAL. 2 M A NO. 65/MUM/2018 M/S. NEELESHWAR DEVELOPERS 4. UPON CAREFUL CONSIDERATION I FIND THAT THERE WAS A REASONABLE CAUSE FOR NON APPEARANCE BY THE A SSESSEE ON THE DATE OF HEARING IN THIS CASE. ACCORDINGLY, IN THE INTEREST OF JUSTICE I RECALL THE AFORESAID ORDER. I MAKE IT CLEAR THAT THE ISSUE OF CONDONATION OF DELAY HAS NOT AT ALL BEEN CONSIDERED BY ME IN ANY MANNER WHATSOEVER IN THIS MISCELLANEOUS AP PLICATION. ACCORDINGLY, T HE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING ON 2 8 .0 8 .2018 . THE DATE OF HEARING HAD BEEN PRONOUNCED IN THE OPEN COURT AND TAKEN NOT E OF BY BOTH THE PARTIES. 5. IN THE RESULT, TH IS MISCELLANEOUS APPLICATION IS ALLOWED AS ABO VE. ORDER PRONOUNCED IN THE OPEN COURT ON 13.08.2018 SD/ - (S HAMIM YAHYA) A CCOUNTANT MEMBER MUMBAI ; DATED : 13.08.2018 ROSHANI , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT - CONCERNED 5. DR, I TAT, MUMBAI 6. GUARD F ILE BY ORDER, (DY./ASSTT. REGISTRAR) ITAT, MUMBAI