KALPESH B JAIN, MUMBAI V. INCOME TAX OFFICER 14(1)(2), MUMBAI

MA 733/MUM/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2513 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 14-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS JOTHI LAKSHMI NAYAK LD
• Assessee Lawyers: N M PORWAL LD
• Keywords: Reasonable cause

Judgement Text

1 MA NO.733/MUM/2017 ARISING OUT OF ITA NO.4282/MUM/2015 SHRI KALPESH B.JAIN ASSESSMENT YEAR-2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM MISCELLANEOUS APPLICATION NO.733/MUM/2017 [ARISING OUT OF I.T.A. NO. 4282/MUM/2015] ( / ASSESSMENT YEAR: 2008-09) SHRI KALPESH B. JAIN C/O. M/S. RAJASTHAN CORPN. NO.62/63, VITHALWADI, 2 ND FLOOR, KALBADEVI ROAD, MUMBAI-400 002. / VS. INCOME TAX OF FI CER - 14(1)(2) MUMBAI. ./ ./PAN/GIR NO. AFHPJ-5722-Q ( /APPELLANT ) : ( / RESPONDENT ) ! / APPELLANT BY : SHRI N.M. PORWAL - LD.AR ! / RESPONDENT BY : MRS. JOTHI LAKSHMI NAYAK- LD. DR # $% / DATE OF HEARING : 21/06/2019 &' $% / DATE OF PRONOUNCEMENT : 21/06/2019 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER):- 1. BY WAY OF THIS MISCELLANEOUS APPLICATION FOR ASS ESSMENT YEAR [AY] 2008-09, THE ASSESSEE SEEKS RECALL OF EX-PARTE ORDER OF TRIBUNAL, ITA NO. 2 MA NO.733/MUM/2017 ARISING OUT OF ITA NO.4282/MUM/2015 SHRI KALPESH B.JAIN ASSESSMENT YEAR-2008-09 4282/MUM/2015 PASSED ON 08/03/2017 CONFIRMING PENAL TY OF RS.6,50,640/- U/S 271(1)(C ) AS IMPOSED BY THE LOWER AUTHORITIES. 2. JUSTIFYING THE RECALL OF THE ORDER, THE LD. AUTH ORIZED REPRESENTATIVE FOR THE ASSESSEE [AR] DREW OUR ATTENTION TO LETTER DATE D 26/09/2016 FILED BY THE ASSESSEE TO SUBMIT THAT QUANTUM APPEAL, AGAINST WHI CH THE PENALTY WAS LEVIED, WAS ALREADY HEARD BY THE TRIBUNAL ON 21/09/ 2016 AND THE ORDER WAS AWAITED AND THEREFORE, REQUEST WAS MADE TO ADJOURN THE AFORESAID APPEAL. IT WAS ALSO SUBMITTED THAT ON THE DATE OF HEARING THE LD. AR COULD NOT APPEAR FOR HEARING SINCE HE WAS APPEARING BEFORE ANOTHER B ENCH. OUR ATTENTION HAS FURTHER DRAWN TO THE FACT THAT QUANTUM APPEAL H AS BEEN ADJUDICATED BY THE TRIBUNAL AND ORDER GIVING EFFECT HAS BEEN PASSE D BY LD. AO ON 07/09/2018, WHEREIN SUBSTANTIAL RELIEF HAS BEEN PRO VIDED TO THE ASSESSEE. THE LD. DR SUBMITTED THAT NONE APPEARED DURING HEAR ING OF THE APPEAL. 3. UPON CAREFUL CONSIDERATION AND KEEPING IN VIEW T HE SUBMISSIONS MADE BY LD.AR, THE BENCH FORMED AN OPINION THAT THE ASSE SSEE MADE OUT A CASE OF REASONABLE CAUSE WITHIN THE MEANING OF RULE 24 O F APPELLATE TRIBUNAL RULES AND THEREFORE, EX-PARTE ORDER DESERVE TO BE RECALLED. WE ORDER SO. 4. THE REGISTRY IS DIRECTED TO FIX THE APPEAL BEFO RE REGULAR BENCH IN REGULAR COURSE AFTER DUE INTIMATION OF NEW DATE OF HEARING TO RESPECTIVE SIDES. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST JUNE, 2019. SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER 3 MA NO.733/MUM/2017 ARISING OUT OF ITA NO.4282/MUM/2015 SHRI KALPESH B.JAIN ASSESSMENT YEAR-2008-09 MUMBAI; DATED : 21/06/2019 SR.PS:-JAISY VARGHESE / COPY OF THE ORDER FORWARDED TO : 1. !' / THE APPELLANT 2. #$!' / THE RESPONDENT 3. %% ( ) / THE CIT(A) 4. %% / CIT CONCERNED 5. & '# ( , % ( , / DR, ITAT, MUMBAI 6. ' *+, / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.