DARSHANSING CHADHA, V. ASST CIR 16(3),

MA 84/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0625 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 26-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DIVYA BAJPAI
• Assessee Lawyers: ADITYA BHATT

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. NOS. 84 & 85/MUM/2013 (ARISING OUT OF ITA NOS. 7525 & 7526/MUM/2011 ) ASSESSMENT YEARS: 2005-06 & 2006-07 DARSHANSINGH CHADHA C/O. M/S. B.ASA SINGH & SONS, 409, V. P. ROAD, MUMBAI- 400 004 PAN: AABPC 6695 C VS. ACIT CIRCLE-16(3) MUMBAIL (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ADITYA BHATT REVENUE BY : MS. DIVYA BAJPAI DATE OF HEARING : 19.07.2013 DATE OF PRONOUNCEMENT : 19.07.2013 O R D E R PER DR. S.T.M. PAVALAN, JM: THESE MISCELLANEOUS PETITIONS FILED BY THE ASSESSE E ARE DIRECTED AGAINST THE ORDER DATED 30.01.2013 PASSED BY THE TRIBUNAL IN IT A NOS. 7525 & 7526/MUM/2011 FOR THE ASSESSMENT YEARS 2005-06 & 2006-07. 2. THE APPLICANT- ASSESSEE VIDE HIS PETITION DATED 22.02.2013 SUPPORTED BY AN AFFIDAVIT INTER-ALIA STATED ON OATH AS FOLLOWS: 2. I SAY THAT THE FIRST DATE OF HEARING OF BOTH TH E APPEALS WAS FIXED ON 16.10.2012, WHICH WAS MENTIONED IN THE ACKNOWLEDGME NT CUM NOTICE RECEIVED AT THE TIME OF FILING THE APPEALS. 3. I SAY THAT ON THE SAID DATE, D BENCH OF THE HO NBLE TRIBUNAL WAS NOT FUNCTIONING & IT APPEARS THAT THE APPEALS WERE POST ED FOR HEARING ON 22.01.2013. 4. I SAY THAT I WAS UNAWARE OF THIS PRACTICE OF ISS UING THE DATE OF HEARING ALONG WITH THE ACKNOWLEDGEMENT AT THE TIME OF FILIN G APPEAL. SIMILAR IS THE CASE ABOUT THE DATE OF THE ADJOURNED HEARING, AS I WAS UNAWARE THAT THE PRACTICE OF ISSUING A FRESH NOTICE TO THE ASSESSEE WITH THE NEW DATE OF HEARING, WHEN A BENCH DID NOT FUNCTION, HAD BEEN DI SCONTINUED BY THE HONBLE TRIBUNAL. M.A. NOS. 84 & 85/MUM/2013 (ARISING OUT OF ITA NOS. 7525 & 7526/MUM/2011) DARSHANSINGH CHADHA ASSESSMENT YEARS: 2005-06 & 2006-07 2 5. I FURTHER SAY THAT, UNTIL THAT POINT OF TIME, I HAD NOT EVEN APPOINTED A COUNSEL TO REPRESENT ME OR PROVIDE APPROPRIATE GUID ANCE. IT WAS, THEREFORE, PRAYED THAT THE EX PARTE ORDER P ASSED BY THE TRIBUNAL BE RECALLED. 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 SUBMISSION OF T HE 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 30.01.2013 PASSED BY THE TRIBUNAL IS RECALLED . PARTIES ARE TO APPEAR 19.08.2013 WITHOUT WAITING FOR ANY NOTICE AS ANNOUN CED IN THE OPEN COURT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS ST AND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 19 TH DAY OF JULY, 2013. SD/- SD/- (R. S. SYAL) (DR. S.T.M. PAVALAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 19.07.2013. *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.