ZEENAT SAMGHVI, V. DCIT CC 28,

MA 740/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0341 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2005-2006
• Appeal Filed On: 07-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJNESSH KR ARVIND
• Keywords: Reasonable cause; Non compliance

Judgement Text

MA NO..740/MUM/2012 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL 'G' BENCH, MUMBAI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER MA.740/MUM/2012 (ASSESSMENT YEAR: 2005-06) ARISING OUT OF ITA NO. 8026/MUM/2010 SMT. ZEENAT SANGHVI DY. COMMISSIONER OF INCOME 2203, WINDSOR TOWER, TAX, CENTRAL CIRCLE-38, SHASTRI NAGAR VS. MUMBAI. ANDHERI (WEST) MUMBAI 400 053. DEPARTMENT BY: SHRI RAJNESSH KR. ARVIND ASSESSEE BY: SHRI SASHI TULSIYAN DATE OF HEARING: 19/4/2013 DATE OF PRONOUNCEMENT: 19/4/2013 O R D E R PER RAJENDRA SINGH A.M. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 25.10.2012 OF THE TRIBUNAL IN ITA NO. 8026/MUM/2010. 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 ASSESSE ON THE DATE OF HEARING. 2. IN THE MISCELLANEOUS APPLICATION IT HAS BEEN SUBMIT TED THAT HEARING IN THE CASE WAS BEING ADJOURNED FROM TIME T O TIME AS THE BENCH WAS NOT FUNCTIONING. ON THE DATE OF HEARING ON 28.8 .2012, THE CASE HAD BEEN ADJOURNED TO 25.10.2012, BUT THE LEARNED AR FO R THE ASSESSEE HAD INADVERTENTLY FORGOTTEN TO NOTE THE DATE OF HEARING AND BECAUSE OF THIS MISTAKE, NO ONE COULD APPEAR BEFORE THE TRIBUNAL. A N AFFIDAVIT TO THAT EFFECT HAS BEEN FILED AND IT HAS BEEN REQUESTED THA T THE ORDER MAY BE RECALLED FOR FRESH ADJUDICATION AFTER HEARING THE A SSESSEE. MA NO..740/MUM/2012 PAGE 2 OF 3 3. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECORDS AND CONSIDERED MATTER CAREFULLY. ON THE FACTS AND IN TH E CIRCUMSTANCES OF THE CASE WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON COMPLIANCE ON PART OF THE ASSESSEE. THEREFORE, IN T HE INTEREST OF JUSTICE WE RECALL THE ORDER DATED 25.10.2010 OF THE TRIBUNA L AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WOULD BE HEARD ON 17.6.2013. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AND THEREFORE NO FORMAL NOTICE IS REQUIRED TO BE ISSUED BY THE REGISTRY. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON TODAY I.E. 19 TH APRIL, 2013 SD/ - SD/ - (I.P. BANSAL ) (RAJENDRA SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 19 TH APRIL, 2013. SUNIL KUMAR SR. P.S. MA NO..740/MUM/2012 PAGE 3 OF 3 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI