SINGHI ADVISORS P. LTD, V. DCIT 3(3),

MA 72/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9095 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 07-09-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 07-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K G KUTTY
• Keywords: Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI . , , ! ! ! ! '# $% '# $% '# $% '# $% , ,, , & & & & ' ' ' ' BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER (!(! !) . / M.A. NO.72/MUM./2012 . / ITA NO. 6344/MUM./2010 +,# - ( &) . !/. / ASSESSMENT YEAR : 200607 ) SINGHI ADVISORS PVT. LTD. OPP. MCA CLUB BANDRA KURLA COMPLEX MUMBAI 400 051 .. 01 / APPELLANT ) V/S DY. COMMISSIONER OF INCOME TAX CIRCLE3(3), MUMBAI .... 2301 / RESPONDENT 0 . / PERMANENT ACCOUNT NUMBER AABCT3804B &) .5# 6 7 / ASSESSEE BY : MR. BHUPENDRA SHAH 8! 6 7 / REVENUE BY : MR. K.G. KUTTY )! 6 # / DATE OF HEARING 07.09.2012 $ 9/ 6 # / DATE OF ORDER 18.09.2012 $ $ $ $ / ORDER '# $% '# $% '# $% '# $% , ,, , & & & & : : : : / PER AMIT SHUKLA, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSES SEE SEEKS RESTORATION OF THE APPEAL IN ITA NO.6344/MUM./2010, WHICH WAS DISM ISSED FOR NON-PROSECUTION, VIDE ORDER DATED 15 TH DECEMBER 2011, PASSED BY THE MUMBAI CO-ORDINATE BE NCH OF THE TRIBUNAL. SINGHI ADVISORS PVT. LTD. 2 2. LEARNED COUNSEL, MR. BHUPENDRA SHAH, REPRESENTING T HE ASSESSEE, SUBMITTED BEFORE US THAT THE NOTICE OF HEARING WAS SENT TO TH E ASSESSEE THROUGH RPAD FIXING THE DATE OF HEARING ON 15 TH DECEMBER 2011. HOWEVER, THE SAID NOTICE COULD NOT BE SERVED ON THE ASSESSEE AND THE SAME WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARK LEFT . IT WAS SUBMITTED BY THE LEARNED COUNSEL THAT THE ASSESSEE HAS SHIFTED ITS OFFICE TO A NEW PREMISES SITUATED LOWER PAREL W.E.F. 1 ST AUGUST 2011, ON TEMPORARY BASIS AND THEREAFTER FROM LOWER PAREL IT SHIFTED TO BANDRA KURLA COMPLEX. THE SAID CHANGE OF ADDRESS COULD NOT BE IN TIMATED TO THE TRIBUNAL. HE ACCORDINGLY PRAYED THAT SINCE THE ASSESSEE IS PREVE NTED BY A REASONABLE CAUSE FROM APPEARING BEFORE THE TRIBUNAL, THE IMPUGNED ORDER D ATED 15 TH DECEMBER 2011, MAY BE RECALLED FOR HEARING ON MERIT. THE LEARNED DEPAR TMENTAL REPRESENTATIVE, ON THE OTHER HAND, DID NOT OBJECT TO THE SUBMISSIONS OF TH E ASSESSEE AND RELIED ON THE ORDER PASSED BY THE COMMISSIONER (APPEALS). 3. AFTER HEARING THE RIVAL CONTENTIONS AND ON PERUSAL OF THE MATERIAL AVAILABLE ON RECORD, WE HOLD THAT THE ASSESSEE HAS DEMONSTRATED THAT IT WAS PREVENTED BY A REASONABLE CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. CONSEQUENTLY, IN VIEW OF THE PROVISO TO RULE-24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, WE RECALL OUR ORDER DATED 15 TH DECEMBER 2011, PASSED BY THE TRIBUNAL, AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 17 TH DECEMBER 2012. SINCE THIS DATE OF HEARING IS5ANNOUNCED IN TH E OPEN COURT, THE REQUIREMENT OF SENDING NOTICE TO THE PARTIES IS HEREBY DISPENSE D WITH. 4. 5 #; &) .5# 6 (!(! !) !# < ) 8# => ? 4. IN THE RESULT, ASSESSEES M.A. IS TREATED AS ALL OWED. $ 6 / @ A); 14 TH SEPTEMBER 2012 6 B ? ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH SEPTEMBER 2012 SD/- . B. RAMAKOTAIAH ACCOUNTANT MEMBER SD/- '# '# '# '# $% $% $% $% & & & & AMIT SHUKLA JUDICIAL MEMBER MUMBAI, A) A) A) A) DATED: 14 TH SEPTEMBER 2012 SINGHI ADVISORS PVT. LTD. 3 $ 6 2&#'( C(/# / COPY OF THE ORDER FORWARDED TO : (1) &) .5# / THE ASSESSEE; (2) 8! / THE REVENUE; (3) D () / THE CIT(A); (4) D / THE CIT, MUMBAI CITY CONCERNED; (5) (!GB 2&#&) , , / THE DR, ITAT, MUMBAI; (6) BH. I / GUARD FILE. 3(# 2&# / TRUE COPY $) / BY ORDER 2 8. JK / PRADEEP J. CHOWDHURY !5L &)8 J! / SR. PRIVATE SECRETARY + / = 8 / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI