LATE HANJABAI GAHLOT CHARITABLE TRUST, V. DIT (E),

MA 87/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0971 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2009-2010
• Appeal Filed On: 28-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P SINGH
• Assessee Lawyers: DR P DANIEL
• Keywords: Charitable institution; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H , BENCH MUMBAI BEFORE SHRI B.R.MITTAL ,JM & SHRI RAJENDRA SINGH , A M MA NO. 87 MUM/20 1 3 (ARISING OUT OF ITA NO. 4624 /M/201 1 ) LATE SMT. HANJABAI GAHLOT CHARITABLE TRUST, 603, GAHLOT COMPLEX, PLOT NO. 28A, SEC TOR - 10, NERUL, NAVI MUMBAI - 400 706. VS. DCIT (E), MUMBAI - 400 012 PAN NO. : A A A TH 4797 B ( APP LICANT ) .. ( RESPONDENT ) ASSESSEE BY : DR. P. DANIEL REVENUE BY : SHRI O.P.SINGH DATE OF HEARING : 16 TH AUGUST , 2013 DATE OF PRONOUNC EMENT : 16 TH AUGUST , 2013 O R D E R PER SHRI RAJENDRA SINGH , A M : TH IS MISCELLANEOUS APPLICATION HA S BEEN PREFERRED BY THE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 15 TH MAY, 2012 OF THE TRIBUNAL IN ITA NO. 4624/M/2011 . IN THE SAID ORDER, T HE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED FOR WANT OF REPRESENTATION FROM THE SIDE OF THE ASSESSEE. 2 . IN THE MISCELLANEOUS APPLICATION THE ASSESSEE HAS SUBMITTED THAT ON THE DATE OF HEARING OF THE APPEAL , HE WAS BUSY WITH SEVERAL PERSONAL AND BUSINESS PROBLEMS AND MEDICAL DEMANDS, WHICH WAS THE REASON FOR NON - COMPLIANCE AND AN AFFIDAVIT TO TH AT EFFECT HAS BEEN FILED AND IT HAS BEEN REQUESTED THAT THE ORDER MAY BE RECALLED FOR FRESH ADJUDICATION AFTER HEARING THE ASSESSEE. M.ANO. 87 /201 3 2 3 . WE H AVE HEARD BOTH THE PARTIES, PERUSED THE RECORDS AND CONSIDERED THE MATTER CAREFULLY. AFTER CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE FOR NON - COMPLIANCE BY THE ASSESSEE ON THE DATE OF HEARING. WE , THEREFORE, IN THE INTEREST OF JUSTICE, RECALL THE ORDER DATED 15 - 5 - 2012, PASSED BY THE TRIBUNAL IN ITA NO. 4624/M/2011 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER, WHICH WILL BE HEARD ON 11 - 11 - 2013 . THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT I N PRESENCE OF BOTH THE PARTIES AND, THEREFORE, NO FORMAL NOTICE OF HEARIN G IS REQUIRED TO BE ISSUED . 4 . RESULTANTLY , MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 16 TH D AY OF AUG ,2013 . SD/ - SD/ - ( B.R.MITTAL ) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 16 /08/2013 . /PKM , PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CI T(A) - X, MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER, ( DY./ASSTT. REGISTRAR) ITAT, MUMBAI