ASHOK KESHAVLAL KESHARIA, V. DCIT CIR I,

MA 78/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2405 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2000-2001
• Appeal Filed On: 14-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANURAG SRIVASTAVA
• Assessee Lawyers: B N RAO
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI , , , BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA , JUDICIAL MEMB ER . / M.A . NO. 78/ MUM./20 14 . / ITA NO. 3060 /MUM./20 09 ( / ASSESSMENT YEAR : 2000 01 ) . / M.A . NO. 77 / MUM./20 14 . / IT (SS) A NO. 54 /MUM./20 09 ( / ASSESSMENT YEAR : 1987 88 TO 1996 97 ) SHRI ASHOK KESHAVLAL KESHARIA 505 506, YOGESHWAR BHAVAN 135 137, KAZI SAYED STREET MASJID, MUMBAI 400 003 .. / APPLICANT V/S DY . COMMISSIONER OF INCOME TA X CENTRAL CIRCLE 1, MUMBAI .... / RESPONDENT ./ PERMANENT ACCOUNT NUMBER AABCT8019L / REV E NUE BY : SHRI ANURAG SRIVASTAVA / ASSESSEE BY : SHRI B.N. RAO / DATE OF HEARING 08.08.2014 / DATE OF ORDE R 08.08.2014 / ORDER , / PER AMIT SHUKLA , J.M. BY WAY OF TH IS MISCEL LANEOUS APPLICATION, THE ASSESSEE SEEKS RECALL OF THE IMPUGNED EX PARTE ORDER DATED 25 TH JUNE 201 0 , PASSED BY THE TRIBUNAL, MUMBAI BENCH, PASSED IN ASSESSEES APPEAL MENTIONED IN THE CAUSE TITLE ABOVE. BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSEE FILED AN AFFIDAVIT DULY SHRI ASHOK KESHAVLAL KESHARIA 2 SWORN BY THE ASSESSEE HIMSELF , WHEREIN THE ASSESSEE STATED ON OATH AS UNDER: THAT THE CASES WERE FIXED BEFORE 'C' BENCH OF THE INCOME T AX APPELLATE TRIBUNAL TO BE HEARD ON 25.6.2010. THAT DUE TO BUSINESS AND FINANCIAL DIFFICULTIES F ACED BY ME AS WELL MY OTHER ASSOCIATE CONCERNS, I WAS BUSY MEETING THE BUSINESS NEE DS AND HAD TO BE OUT OF MUMBAI FOR GREATER PART OF MY TIME AND TH US MISSED TO KEEP A TRACK OF THE DATE/S OF HEARING IN THE CASE. THAT THE NOTICE FIXING THE HEARING ON 25 .6.2010 MISSED MY ATTENTIO N, THOUGH WAS FOUND TO HAVE BEEN RECEIVED SERVED ON A PEON. WHEREAFT ER, I RECEIVED THE ORDER BY THE HON'BLE TRIBUNAL DISMISSING THE APPEAL LIMINE FOR NON ATTENDANCE, I HAD NO FINANCIAL STRENGTH TO EMPLOY COUNSEL FOR TAKING IN APPE AL BEFORE THE HIGH COURT / SUPREME CO URT FURTHER AND THEREFORE NO ACTION WAS TAKEN BY ME AS SUCH. THAT AFTER KNOWING ABOUT THE RULING GIVEN BY THE HON'BLE BOMBAY HIGH COURT IN THE CASE OF M/S. BHARAT PETROLEUM CORPORATION LTD., MUMBAI VS. ITAT AND OTHERS IN WRIT PETITION O. 1740 OF 2013 DATED 23.10.2013 THAT THE ORDERS PASSED BY THE TRIBUNALS WITHOUT DEALING WITH THE GROUND OF APPEAL WHETHER OR NOT THE APPELLANT APPEARS BEFORE THEM AND BY THAT TIME HAVING COME OUT OF BUSINESS AND FINANCIAL DIFFICULTIES TO SOME EXTENT, MADE THE MISCELLANEOUS APPLICATION BEFORE THE HON'BLE TRIBUNAL IN M.A. NOS.77 - 78/MUM/2014 ARISING OUT OF THE MAIN APPEALS FLIED. I HAVE SUBMITTED MY MISCELLANEOUS APPLICATION WITHIN REASONABLE TIME AFTER THE RULING BY THE BOMBAY HIGH COURT I N THE CASE ABOVE NOTED. 2 . THE LEARNED COUNSEL SUBMITTED BEFORE US THAT IN VIEW OF THE CIRCUMSTANCES EXPLAINED ABOVE, THE ASSESSEE BE GRANTED ONE MORE OPPORTUNITY OF HEARING . HE, ACCORDINGLY, PRAYED THAT SINCE THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL AND, HENCE, THE APPEAL BE RESTORED FOR HEARING ON MERIT S . THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, DID NOT OBJECT FOR RE CALLING OF THE IMPUGNED EX PARTE ORDER. 3 . AFTER HEARING THE RIVAL CONTENTIONS AND ON THE BASIS OF MATERIAL AVAILABLE ON RECORD, WE HOLD THAT THE ASSESSEE HAS DEMONSTRATED THAT HE SHRI ASHOK KESHAVLAL KESHARIA 3 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 TA X (APPELLATE TRIBUNAL) RULES, 1963, WE RECALL THE EX PARTE ORDER DATED 25 TH JUNE 2010 , PASSED BY THE TRIBUNAL AND DIRECT THE REGISTRY TO FIX THE APPEAL S FOR HEARING ON 13 TH OCTOBER 2014 . SINCE THIS DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, THE REQUIR EMENT OF SENDING NOTICE TO THE PARTIES IS HEREBY DISPENSED WITH. 4 . 4. IN THE RESULT, ASSESSEES MISC. APPLICATIONS ARE TREATED AS ALLOWED. 8 TH AUGUST 2014 ORDER PRONOUNCED IN THE OPEN COURT O N 8 TH AUGUST 2014 SD / - SANJAY ARORA ACCOUNTANT MEMBER SD/ - AMIT SHUKLA JUDICIAL MEMBER MUMBAI, DATED : 8 TH AUGUST 2014 / COPY OF THE ORDER FORWARDED TO : ( 1 ) / THE ASS ESSEE ; ( 2 ) / THE REVENUE; ( 3 ) ( ) / THE CIT(A ) ; ( 4 ) / THE CIT, MUMBAI CITY CONCERNED ; ( 5 ) , , / THE DR, ITAT, MUMBAI ; ( 6 ) / GUARD FILE . / TRUE COPY / BY ORDER . / PRADEEP J. CHOWDHURY / SR. PRIVATE SECRETARY / / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI