ATUL ASHAR (HUF), V. ITO 16(1)(4),

MA 683/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0612 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-07-2013
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 08-11-2012
• Court: TRIBUNAL
• Keywords: Reasonable cause; Non compliance

Judgement Text

MA NO. 683/MUM/2012 ARISING OUT OF ITA 2553/MUM/2009 ATUL ASHAR (HUF) PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, MUMBAI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER MA NO. 683/MUM/2012 ARISING OUT OF ITA 2553/MUM/2009 ASSESSMENT YEAR 2002-03 DATE OF HEARING: 19/7/2013 DATE OF PRONOUNCEMENT: 19/7/2013 O R D E R PER RAJENDRA SINGH, AM THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 23.12.2010 OF THE TRIBUNAL IN ITA NO. 2553/MUM/2009. IN THE SAID ORDER THE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED FOR WANT OF RE PRESENTATION FROM THE SIDE OF THE ASSESSEE. 2. IN THE MISCELLAENOUS APPLICATION, THE ASSESSEE H AS SUBMITTED THAT THE APPEAL HAD BEEN FIXED FOR HEARING ON 5.10.2010 WHEN THE BENCH WAS NOT FUNCTIONING. SUBSEQUENTLY THE HEARING HAD BEEN ADJOURNED TO 16.12.2010 FOR WHICH NOTICE OF HEARING HAD BEEN REC EIVED BY THE ASSESSEE BUT DUE TO OVERSIGHT THE NOTICE OF HEARING WAS OMIT TED TO BE INTIMATED TO THE COUNSEL OF THE ASSESSEE WHICH WAS THE REASON FO R NON COMPLIANCE. AN ATUL ASHAR (HUF) 4B, 4 TH FLOOR, TARDEO, A.C. MARKET, TARDEO ROAD, MUMBAI 400 034. THE ITO-16(1)-4 MATRU MANDIR MUMBAI 400 007. APPELLANT RESPONDENT DEPARTMENT BY. SHRI O.P. SINGH ASSESSEE BY: SHRI NISHIT GANDHI MA NO. 683/MUM/2012 ARISING OUT OF ITA 2553/MUM/2009 ATUL ASHAR (HUF) PAGE 2 OF 2 AFFIDAVIT TO THAT EFFECT HAS BEEN FILED AND IT HAS BEEN REQUESTED THAT THE ORDER MAY BE RECALLED FOR FRESH ADJUDICATION AFTER HEARING THE ASSESSEE. 3. WE HAVE PERUSED THE RECORDS AND CONSIDERED MATT ER CAREFULLY. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON COMPLIANCE ON PART OF THE ASSESSEE. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL TH E ORDER DATED 23-12-2010 OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGI NAL NUMBER WHICH WOULD BE HEARD ON 18.9.2013. THE DATE OF HEARING WAS PRON OUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AND THERE FORE NO FORMAL NOTICE IS REQUIRED TO BE ISSUED BY THE REGISTRY. 4. IN THE RESULT MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT TODAY I.E 19-7-2 013 SD/- SD/- (I.P. BANSAL ) (RAJENDRA SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER SK SR. P.S, MUMBAI DATED 19.7.2013 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, A BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBA