RADHA LEELA CHARITABLE TRUST, V. DIT (E),

MA 81/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0681 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 26-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SINHA
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH D, MUMBAI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER M.A. NO. 81/MUM/2013 ARISING OUT OF ITA NO. 5080 /MUM/2010 ASSESSMENT YEAR: 2010-11 SMT. RADHALEELA CHARITABLE TRUST C/O SAI LEELA HOTEL PVT. LTD. 9-B, SAMANT ESTATE, SONAWALA X ROAD, GOREGAON (EAST) MUMBAI-63 PAN: AABTK 0552 K VS. DIT (EXEMPTION) PIRAMAL CHAMBERS, PAREL, MUMBAI- 400 012 (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI BHUPENDRA SHAH RESPONDENT BY : SHRI D.K. SINHA DATE OF HEARING : 22.07.2013 DATE OF PRONOUNCEMENT : 07.06.2013 O R D E R PER DR. S.T.M. PAVALAN, JM: THIS MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 23.01.2013 PASSED BY THE TRIBUNAL IN IT A NO. 5080 /MUM/2010 FOR THE ASSESSMENT YEAR 2010-11. 2. THE APPLICANT ASSESSEE VIDE HIS PETITION DATED NIL SUPPORTED BY AN AFFIDAVIT DATED 15.02.2013 INTER-ALIA STATED ON OATH THAT: 3. THAT THE SAID HEARING OF ITA NO. 5080/MUM/10 FI XED ON 23/01/2013 COULD NOT BE ATTENDED TO BY OUR COUNSEL, BECAUSE OF THE F ACT THAT THERE WAS SOME CONFUSION REGARDING THE DATE OF NON-FUNCTIONING BEN CHES. WE COULD THEREFORE NOT COMMUNICATE THE SAME TO OUR COUNSEL. IT WAS, THEREFORE, PRAYED THAT THE EX PARTE ORDER P ASSED BY THE TRIBUNAL BE RECALLED. M.A. NO. 81/MUM/2013 ARISING OUT OF ITA NO. 5080 /MUM/2010 SMT. RADHALEELA CHARITABLE TRUST ASSESSMENT YEAR: 2010-11 2 3. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE A SSESSEE SUBMITTED THAT FOR THE REASONS MENTIONED IN ASSESSEES APPLICATION, THE EX -PARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED WHICH WAS NOT OBJECTED TO BY T HE LD. DR. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAVING SATI SFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCU MSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON AP PEARANCE OF THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE ON THE DATE OF HEARING AN D ACCORDINGLY THE EX-PARTE ORDER DATED 23.01.2013 PASSED BY THE TRIBUNAL IS RECALLED . PARTIES ARE TO APPEAR 22.07.2013 WITHOUT WAITING FOR ANY NOTICE AS ANNOUN CED IN THE OPEN COURT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION STA NDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 7 TH DAY OF JUNE 2013. SD/- SD/- (R.S. SYAL) (DR. S.T.M. PAVALAN ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 07.06.2013. *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR D BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.