JASWANTLAL J SHAH, V. DCIT CEN CIR 32,

MA 770/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0641 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2006-2007
• Appeal Filed On: 24-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR MANJUNATH KARKIHALLI
• Keywords: Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI . . , , ! '# ! '# ! '# ! '# , ,, , $ $ $ $ % % % % BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER && ' . / M.A. NO.770 & 771/MUM./2012 . / ITA NO. 2444 & 8274/MUM./2011 )*! + ( $' , -, / ASSESSMENT YEARS : 200607 & 200809 ) MR. JASWANTLAL J. SHAH 60, BAPU KHOTE CROSS LANE MUMBAI 400 003 .. ./ / APPELLANT ' V/S DY. COMMISSIONER OF INCOME TAX CIRCLE32, MUMBAI .... 01./ / RESPONDENT . . / PERMANENT ACCOUNT NUMBER AADPS2464H $' ,3! 4 5 / ASSESSEE BY : MR. RAJIV KUMAR 4 5 / REVENUE BY : MR. DR. MANJUNATH KARKIHALLI ' 4 ! / DATE OF HEARING 12.07.2013 ' 67- 4 ! / DATE OF ORDER 12.07.2013 ' ' ' ' / ORDER ! '# ! '# ! '# ! '# , ,, , $ $ $ $ 8 8 8 8 / PER AMIT SHUKLA, J.M. THE PRESENT MISCELLANEOUS APPLICATIONS HAVE BEEN PR EFERRED BY THE ASSESSEE TO RECALL THE EXPARTE ORDER DATED 30 TH NOVEMBER 2012, PASSED BY THE TRIBUNAL, MUMBAI BENCH, IN ITA NO.2444/MUM./201 1, FOR THE ASSESSMENT YEAR 200607 AND ORDER DATED 27 TH NOVEMBER 2012, PASSED IN ITA NO.8274//MUM./2011, FOR THE ASSESSMENT YEAR 200809 . THE COMMON REASON STATED BY THE ASSESSEE IN BOTH THE APPLICATI ONS IS AS UNDER: MR. JASWANTLAL J. SHAH 2 3. ON THE LAST DATE FIXED FOR HEARING OF APPEAL ON 21.11.2012, THE ADVOCATE OF THE APPELLANT COULD NOT APPEAR BEFORE T HE HONBLE BENCH BECAUSE UNFORTUNATELY THE FILE OF THE ABOVE APPEAL HAD BEEN MISPLACED DUE TO SOME REPAIRS AND PAINTING GOING ON IN HIS OFFICE AND THE DATE OF HEARING OF THE APPEAL BEFORE THE HONBLE TRIBUNAL HAS ESCAPED HIS NOTICE INADVERTENTLY. 4. THE APPELLANT IS HAVING A GOOD CASE AND HE HAS B EEN PURSUING THE MATTER WITH DUE DILIGENCE. DISMISSAL OF HIS CASE WI THOUT HEARING IT ON THE MERITS WOULD CAUSE HIM IRREPARABLE FINANCIAL LOSS U NJUSTLY. 2. THE LEARNED COUNSEL, ACCORDINGLY, SUBMITTED THAT ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE MAY BE GIVEN IN VIEW OF THE CIRCUMSTANCES EXPLAINED ABOVE. AFFIDAVITS DULY SWORN BY MR. RAJIV KUMAR, ADVOCATE, IN SUPPORT OF HIS APPLICATIONS ARE ALSO AVAILABLE ON RECORD. THE LEARNED COUNSEL, THEREFORE, PRAYED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APP EARING BEFORE THE TRIBUNAL AND, HENCE, THE APPEALS BE RESTORED FOR HEARING ON MERIT . THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, DID NOT OBJECT F OR CALLING OF THE EXPARTE ORDERS. 3. AFTER HEARING THE RIVAL CONTENTIONS AND ON PERUSAL OF THE MATERIAL AVAILABLE ON RECORD, WE HOLD THAT THE LEARNED COUNSEL FOR THE AS SESSEE 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 PROVI SO TO RULE-24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, WE RECALL OUR ORD ER DATED 30 TH NOVEMBER 2012 AND 27 TH NOVEMBER 2012 , PASSED BY THE TRIBUNAL, AND DIRECT THE REGISTRY T O FIX THE APPEAL FOR HEARING ON 12 TH AUGUST 2013. SINCE THIS DATE OF HEARING IS ANNOUNC ED IN THE OPEN COURT, THE REQUIREMENT OF SENDING NOTIC E TO THE PARTIES IS HEREBY DISPENSED WITH. 4. 3 !9 $' ,3! 4 && ' ! : ' ! ;< = 4. IN THE RESULT, ASSESSEES M.AS ARE TREATED AS AL LOWED. ' 4 7- > ?'9 12 TH JULY 2013 7 4 @ = ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JULY 2013 SD/- . . R.S. SYAL ACCOUNTANT MEMBER SD/- ! '# ! '# ! '# ! '# $ $ $ $ AMIT SHUKLA JUDICIAL MEMBER MUMBAI, ?' ?' ?' ?' DATED: 12 TH JULY 2013 MR. JASWANTLAL J. SHAH 3 ' 4 0$! & A&-! / COPY OF THE ORDER FORWARDED TO : (1) $' ,3! / THE ASSESSEE; (2) / THE REVENUE; (3) B () / THE CIT(A); (4) B / THE CIT, MUMBAI CITY CONCERNED; (5) &E@ 0$!$' , , / THE DR, ITAT, MUMBAI; (6) @F, G / GUARD FILE. 1&! 0$! / TRUE COPY '' / BY ORDER 0 . HI / PRADEEP J. CHOWDHURY 3J $' H / SR. PRIVATE SECRETARY ) / ; / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI