GOKUL CONSTRUCTION CO. P. LTD, V. ASST CIT CEN CIR 34, MUMBAI

MA 650/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6071 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2006-2007
• Appeal Filed On: 28-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K K RAMANI
• Keywords: Reasonable cause
• Section: 14A

Judgement Text

1 MA NO.650/MUM/2010 I II IN THE INCOME TAX APPELLATE TRIBUNAL N THE INCOME TAX APPELLATE TRIBUNAL N THE INCOME TAX APPELLATE TRIBUNAL N THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH MUMBAI BENCH MUMBAI BENCH MUMBAI BENCH G GG G MUMBAI MUMBAI MUMBAI MUMBAI BEFORE BEFORE BEFORE BEFORE SHRI SHRI SHRI SHRI R R R R K PANDA, AM K PANDA, AM K PANDA, AM K PANDA, AM & SHRI VIJAYA PAL RAO, JM & SHRI VIJAYA PAL RAO, JM & SHRI VIJAYA PAL RAO, JM & SHRI VIJAYA PAL RAO, JM MA NO. 650/MUM/2010 MA NO. 650/MUM/2010 MA NO. 650/MUM/2010 MA NO. 650/MUM/2010 ARISING OUT OF ITA NO. 4764/MUM/2009 (ASST YEAR 2006-07) GOKUL CONSTRUCTION CO P LTD REHEJAS CORNER OF MAIN AVENUE & V P ROAD, SANTACRUZ (W) MUMBAI VS THE ASST COMMR OF INCOME TAX CEN.CIR 34 MUMBAI (APPLICANT ) (RESPONDENT) PAN PAN PAN PAN AAACG 3913H AAACG 3913H AAACG 3913H AAACG 3913H ASSESSEE BY: SHRI K K RAMANI REVENUE BY: SHRI D SONGATE O OO O R RR R D DD D E EE E R RR R PER PER PER PER R RR R K PANDA K PANDA K PANDA K PANDA: :: : THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATIO N REQUESTS THE TRIBUNAL TO RECALL THE EX-PARTE ORDER PASSED BY IT FOR NON A PPEARANCE. 2 THE LD COUNSEL FOR THE ASSESSEE REFERRING TO THE MISCELLANEOUS APPLICATION FILED ALONG WITH THE AFFIDAVIT BY THE ASSESSEE EXPL AINED THE REASONS FOR SUCH NON APPEARANCE. HE SUBMITTED THAT THE CASE WAS FIXED FOR HEARING ON 30.3.2010 AND WAS BLOCKED FOR SIX MONTHS SINCE SECTION 14A ISSUE WAS INVOLVED. THE NOTICE WAS SERVED BY THE TRIBUNAL BY RPAD AND IT WAS RECEIVED BY THE ASSESSEE. HOWEVER, THE ACCOUNTANT RESPONSIBLE FOR TAXATION MATTERS SUB SEQUENTLY PROCEEDED ON LEAVE WITHOUT PROPERLY ADVISING THE SUCCESSOR. THE REFORE, THE ASSESSEE COMPANY COULD NOT COMMUNICATE WITH THE TAX CONSULTANT FOR W HICH THE APPEAL REMAINS UNATTENDED. HE SUBMITTED THAT NON ATTENDANCE BEF ORE THE TRIBUNAL WAS NEITHER DELIBERATE NOR INTENTIONAL. IN THE INTEREST OF JUS TICE, THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO ARGUE ITS CASE ON MERIT. HE ACCORDINGLY SUBMITTED THAT 2 MA NO.650/MUM/2010 THE ORDER OF THE TRIBUNAL MAY BE RECALLED AND THE A SSESSEE MAY BE GIVEN AN OPPORTUNITY TO ARGUE ITS CASE ON MERIT. 3 AFTER HEARING BOTH THE SIDES, WE ARE SATISFIED TH AT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR SUCH NON APPE ARANCE ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER OF THE TRI BUNAL. THE APPEAL IS FIXED FOR HEARING ON 21.2.2011, WHICH WAS ANNOUNCED IN THE OP EN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING WILL B E ISSUED TO WHICH BOTH THE PARTIES AGREED. 4 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E ON 7TH JAN 2011. SD/- SD/- ( (( ( VIJAYA PAL RAO VIJAYA PAL RAO VIJAYA PAL RAO VIJAYA PAL RAO ) )) ) JUDICIAL MEMBER ( (( ( R K PANDA R K PANDA R K PANDA R K PANDA ) )) ) ACCOUNTANT MEMBER PLACE: MUMBAI : DATED: 7 TH , JAN 2011 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI