SARVESH RAMCHANDRA SINGH, MUMBAI V. INCOME TAX OFFICER 19 (3) 4, MUMBAI

MA 812/MUM/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7952 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2008-2009
• Appeal Filed On: 27-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATISH RASORE
• Assessee Lawyers: M SUBRAMANIAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) M.A. NO. 812/MUM/2017 (ITA NO. 2156/MUM/2013) ASSESSMENT YEAR: 2008 - 09 MR. SARVESH RAMCHANDRA SINGH 11/1A GALAL NO. 12, SEVALAL SEVA SANGH, DHYANESHWAR NAGAR, BANDRA (E), MUMBAI - 400051. VS. ITO - 19(3)(4), IT OFFICERS, PIRAMAL CHAMBERS LALBAUG PAREL MUMBAI - 400012. PAN NO. BAAPPS3478G APPELLANT RESPONDENT ASSESSEE BY : MR. M. SUBRAMANIAN, AR REVENUE BY : MR. SATISH RASORE, DR DATE OF HEARING : 10 /08/2018 DATE OF PRONOUNCEMENT : 19/09/2018 ORDER PER N.K. PRADHAN, A.M. BY MEANS OF THIS MISCELLANEOUS APPLICATION (MA) U/S 254(2) OF THE INCOME TAX ACT, 1961 (THE ACT), THE APPLICANT SEEKS RECALL OF THE ORDER DATED 24.04.2017 PASSED BY THE ITAT E BENCH MUMBAI (ITA NO. 2156/MUM/2013) FOR THE ASSESSMENT YEAR (AY) 2008 - 09. 2. BEFORE US, THE LD. COUNSEL OF THE APPLICANT SUBMITS THAT THE TRIBUNAL HAS PASSED AN EX - PARTE ORDER QUA THE ASSESSEE MAINLY ON THE GROUND THAT NEITHER THE ASSESSEE NOR HIS REPRESENTATIVE APPEARED BEFORE THE BENCH ON 13.02.2017, THE DAY OF HEARING, ALTHOUGH THE NOTICE OF MR. SARVESH RAMCHANDRA MA NO. 812/MUM/2017 2 HEARING WAS DULY SERVED. IN THIS REGARD, THE LD. COUNSEL SUBMITS THAT THE APPLICANT HAD TO OFTEN TRAVEL TO HIS NATIVE PLACE IN UTTAR PRADESH TO ATTEND HIS MOTHER WHO WAS SERIOUSLY AILING DURING THE PERIOD NOVEMBER 2016 TO 10.08.2017 ON WHICH DATE SHE EXPIRED. THUS, THE APPLICANT WAS IN A DISTURBED STATE OF MIND AND CONSEQUENTLY LOST SIGHT OF THE DATE OF HEARING AND HENCE THE NON - COMPLIANCE. THESE WERE THE CIRCUMSTANCES, IN WHICH THE APPLICANT COULD NOT CAUSE ATTENDANCE ON THE DATE OF HEARING. IN VIEW OF THE ABOVE, THE LD. COUNSEL SUBMITS THAT THE NON - COMPLIANCE OF THE NOTICE OF HEARING MAY BE CONDONED AND THE APPLICANT BE GIVEN A CHANCE OF BEING HEARD BY RECALLING THE EX - PARTE ORDER. ON THE OTHER HAND THE LD. DR SUPPORTS THE ORDER PASSED BY THE TRIBUNAL. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE OF THE CONSIDERED VIEW THAT THE APPLI CANT HAD A REASONABLE CAUSE FOR NON - APPEARANCE. THEREFORE, WE RECALL OUR ORDER DATED 24.04.2017 AND ORDER THAT THE CASE BE FIXED BY THE REGISTRY FOR HEARING IN REGULAR COURSE. 4. IN THE RESULT, THE MA IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19/ 09/2018. SD/ - SD/ - ( JOGINDER SINGH ) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED: 19/09/2018 RAHUL SHARMA, SR. P.S. MR. SARVESH RAMCHANDRA MA NO. 812/MUM/2017 3 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE . BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI