VASANT B. GODAMBE, V. ITO WD 19(1)(2),

MA 724/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0372 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: misc
• Appeal Filed On: 03-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI . . , , ! '# ! '# ! '# ! '# , ,, , $ $ $ $ % % % % BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER && ' . / M.A. NO.724/MUM./2012 . / ITA NO. 7194/MUM./2010 )*! + ( $' , -, / ASSESSMENT YEAR : 200607 ) MR. VASANT B. GODAMBE C/O UNITED INDL. CORPORATION 317, LINKING ROAD, KHAR (W) MUMBAI 400 052 .. / APPLICANT ' V/S INCOME TAX OFFICER WARD19(1)(2), MUMBAI 400 020 .... ./01 / RESPONDENT 0 . / PERMANENT ACCOUNT NUMBER AACPG1576F $' ,3! 4 5 / ASSESSEE BY : MR. HITEN VASANT 6 4 5 / REVENUE BY : MR. MOHIT JAIN ' 4 ! / DATE OF HEARING 03.05.2012 ' 78- 4 ! / DATE OF ORDER 03.05.2013 ' ' ' ' / ORDER ! '# ! '# ! '# ! '# , ,, , $ $ $ $ 9 9 9 9 / PER AMIT SHUKLA, J.M. THE PRESENT M.A. HAS BEEN PREFERRED BY THE ASSESSEE TO RECALL THE EX PARTE ORDER DATED 6 TH JULY 2012, PASSED BY THE TRIBUNAL, MUMBAI BENCH, I N ITA NO.7194/MUM./2010. THE ASSESSEE, IN THE M.A., H AS STATED AS UNDER: YOUR APPELLANT HAS OBTAINED ON 5 NOVEMBER 2012 THE APPELLATE ORDER DATED 6 JULY 2012 DISMISSING THE APPEAL FOR WANT OF PROSE CUTION. THE PASSING OF THIS ORDER CAME TO LIGHT WHEN ENQUIRING ABOUT THE REASON FOR DATE NOT BEING FIXED MR. VASANT B. GODAMBE 2 FOR THE HEARING. IN THIS REGARD, YOUR APPELLANT HAS TO BRING TO YOUR ATTENTION THAT HE WAS NOT AWARE OF THE HEARING OF APPEAL FIXE D FOR 8 MAY 2012 AS NO NOTICE WAS RECEIVED / SERVED ON HIM, PROBABLY DUE T O CHANGE IN ADDRESS. THE EARLIER PREMISES HAVE BEEN SOLD AND HENCE THE NOTIC E COULD NOT HAVE BEEN SERVED. IT WAS ONLY WHEN YOUR APPELLANTS REPRESENTA TIVE WENT TO ENQUIRE ABOUT THE DATE OF HEARING, THAT HE WAS INFORMED THA T THE ORDER HAD ALREADY BEEN PASSED. YOUR APPELLANT HAS TO BRING TO YOUR KI ND ATTENTION THAT HE IS SERIOUS ABOUT CONTESTING THE SAID APPEAL AND WAS AW AITING THE NOTICE FOR A HEARING. AS A MATTER OF FACT, THE APPELLANTS REPRES ENTATIVE HAD WRITTEN A LETTER TO THE REGISTRAR, ITAT MUMBAI DATED 22 DECEMBER, 20 11 RECEIVED BY THE ITAT ON 23 DECEMBER 2011 REQUESTING AN EARLY HEARING. TH E APPELLANT WILL BE PUT TO HUGE MONETARY LOSS AND UNDUE HARDSHIP AS THE ISS UE INVOLVED IS ALREADY COVERED BY VARIOUS DECISIONS IN FAVOUR OF THE APPEL LATE . 2. THE LEARNED COUNSEL, ACCORDINGLY, PRAYED THAT ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE MAY BE GIVEN IN VIEW OF THE CIRCUMSTANCES EXPLAINED ABOVE. AN AFFIDAVIT DULY SWORN BY THE ASSESSEE HIMSELF IN SUPPORT OF HIS APPLICATION IS ALSO AVAILABLE ON RECORD. THE LEARNED COUNSEL, THEREFORE , PRAYED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL AND, HENCE, THE APPEAL BE RESTORED FOR HEARING ON MERIT. THE LEARNE D DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, DID NOT OBJECT FOR CALLING OF TH E EXPARTE ORDER. 3. AFTER HEARING THE RIVAL CONTENTIONS AND ON PERUSAL OF THE MATERIAL AVAILABLE ON RECORD, WE HOLD THAT THE ASSESSEE HAS DEMONSTRATED THAT HE 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 6 TH JULY 2012 , PASSED BY THE TRIBUNAL, AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 10 TH JUNE 2013. SINCE THIS DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, THE REQUIREMENT OF SENDING NOTICE TO THE PARTIES IS HEREBY DISPENSED W ITH. 4. 3 !: $' ,3! 4 && ' ! ; ' 6! <= > 4. IN THE RESULT, ASSESSEES M.A. IS TREATED AS ALL OWED. ' 4 8- ? @': 3 RD MAY 2013 8 4 A > ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD MAY 2013 SD/- . . R.S. SYAL ACCOUNTANT MEMBER SD/- ! ! ! ! '# '# '# '# $ $ $ $ AMIT SHUKLA JUDICIAL MEMBER MUMBAI, @ @@ @ ' '' ' DATED: 3 RD MAY 2013 MR. VASANT B. GODAMBE 3 ' 4 .$! & B&-! / COPY OF THE ORDER FORWARDED TO : (1) $' ,3! / THE ASSESSEE; (2) 6 / THE REVENUE; (3) C () / THE CIT(A); (4) C / THE CIT, MUMBAI CITY CONCERNED; (5) &FA .$!$' , , / THE DR, ITAT, MUMBAI; (6) AG, / GUARD FILE. /&! .$! / TRUE COPY '' / BY ORDER . 6. HI / PRADEEP J. CHOWDHURY 3J $'6 H / SR. PRIVATE SECRETARY ) / < 6 / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI