JASWANTLAL J SHAH, v. DCIT CEN CIR 32,

MA 770/MUM/2012 | 2006-2007
Pronouncement Date: 12-07-2013 | Result: Allowed

Appeal Details

RSA Number 77019924 RSA 2012
Assessee PAN AADPS2464H
Bench Mumbai
Appeal Number MA 770/MUM/2012
Duration Of Justice 6 month(s) 19 day(s)
Appellant JASWANTLAL J SHAH,
Respondent DCIT CEN CIR 32,
Appeal Type Miscellaneous Application
Pronouncement Date 12-07-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted J
Tribunal Order Date 12-07-2013
Assessment Year 2006-2007
Appeal Filed On 24-12-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH MUMBAI . . ! '# ! '# ! '# ! '# $ $ $ $ % % % % BEFORE SHRI R.S. SYAL ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA JUDICIAL MEMBER && ' . / M.A. NO.770 & 771/MUM./2012 . / ITA NO. 2444 & 8274/MUM./2011 )*! + ( $' - / ASSESSMENT YEARS : 200607 & 200809 ) MR. JASWANTLAL J. SHAH 60 BAPU KHOTE CROSS LANE MUMBAI 400 003 .. ./ / APPELLANT ' V/S DY. COMMISSIONER OF INCOME TAX CIRCLE32 MUMBAI .... 01./ / RESPONDENT . . / PERMANENT ACCOUNT NUMBER AADPS2464H $' 3! 4 5 / ASSESSEE BY : MR. RAJIV KUMAR 4 5 / REVENUE BY : MR. DR. MANJUNATH KARKIHALLI ' 4 ! / DATE OF HEARING 12.07.2013 ' 67- 4 ! / DATE OF ORDER 12.07.2013 ' ' ' ' / ORDER ! '# ! '# ! '# ! '# $ $ $ $ 8 8 8 8 / PER AMIT SHUKLA J.M. THE PRESENT MISCELLANEOUS APPLICATIONS HAVE BEEN PR EFERRED BY THE ASSESSEE TO RECALL THE EXPARTE ORDER DATED 30 TH NOVEMBER 2012 PASSED BY THE TRIBUNAL MUMBAI BENCH IN ITA NO.2444/MUM./201 1 FOR THE ASSESSMENT YEAR 200607 AND ORDER DATED 27 TH NOVEMBER 2012 PASSED IN ITA NO.8274//MUM./2011 FOR THE ASSESSMENT YEAR 200809 . THE COMMON REASON STATED BY THE ASSESSEE IN BOTH THE APPLICATI ONS IS AS UNDER: MR. JASWANTLAL J. SHAH 2 3. ON THE LAST DATE FIXED FOR HEARING OF APPEAL ON 21.11.2012 THE ADVOCATE OF THE APPELLANT COULD NOT APPEAR BEFORE T HE HONBLE BENCH BECAUSE UNFORTUNATELY THE FILE OF THE ABOVE APPEAL HAD BEEN MISPLACED DUE TO SOME REPAIRS AND PAINTING GOING ON IN HIS OFFICE AND THE DATE OF HEARING OF THE APPEAL BEFORE THE HONBLE TRIBUNAL HAS ESCAPED HIS NOTICE INADVERTENTLY. 4. THE APPELLANT IS HAVING A GOOD CASE AND HE HAS B EEN PURSUING THE MATTER WITH DUE DILIGENCE. DISMISSAL OF HIS CASE WI THOUT HEARING IT ON THE MERITS WOULD CAUSE HIM IRREPARABLE FINANCIAL LOSS U NJUSTLY. 2. THE LEARNED COUNSEL ACCORDINGLY SUBMITTED THAT ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE MAY BE GIVEN IN VIEW OF THE CIRCUMSTANCES EXPLAINED ABOVE. AFFIDAVITS DULY SWORN BY MR. RAJIV KUMAR ADVOCATE IN SUPPORT OF HIS APPLICATIONS ARE ALSO AVAILABLE ON RECORD. THE LEARNED COUNSEL THEREFORE PRAYED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APP EARING BEFORE THE TRIBUNAL AND HENCE THE APPEALS BE RESTORED FOR HEARING ON MERIT . THE LEARNED DEPARTMENTAL REPRESENTATIVE ON THE OTHER HAND DID NOT OBJECT F OR CALLING OF THE EXPARTE ORDERS. 3. AFTER HEARING THE RIVAL CONTENTIONS AND ON PERUSAL OF THE MATERIAL AVAILABLE ON RECORD WE HOLD THAT THE LEARNED COUNSEL FOR THE AS SESSEE HAS DEMONSTRATED THAT HE WAS PREVENTED BY A REASONABLE CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. CONSEQUENTLY IN VIEW OF THE PROVI SO TO RULE-24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES 1963 WE RECALL OUR ORD ER DATED 30 TH NOVEMBER 2012 AND 27 TH NOVEMBER 2012 PASSED BY THE TRIBUNAL AND DIRECT THE REGISTRY T O FIX THE APPEAL FOR HEARING ON 12 TH AUGUST 2013. SINCE THIS DATE OF HEARING IS ANNOUNC ED IN THE OPEN COURT THE REQUIREMENT OF SENDING NOTIC E TO THE PARTIES IS HEREBY DISPENSED WITH. 4. 3 !9 $' 3! 4 && ' ! : ' ! ;< = 4. IN THE RESULT ASSESSEES M.AS ARE TREATED AS AL LOWED. ' 4 7- > ?'9 12 TH JULY 2013 7 4 @ = ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JULY 2013 SD/- . . R.S. SYAL ACCOUNTANT MEMBER SD/- ! '# ! '# ! '# ! '# $ $ $ $ AMIT SHUKLA JUDICIAL MEMBER MUMBAI ?' ?' ?' ?' DATED: 12 TH JULY 2013 MR. JASWANTLAL J. SHAH 3 ' 4 0$! & A&-! / COPY OF THE ORDER FORWARDED TO : (1) $' 3! / THE ASSESSEE; (2) / THE REVENUE; (3) B () / THE CIT(A); (4) B / THE CIT MUMBAI CITY CONCERNED; (5) &E@ 0$!$' / THE DR ITAT MUMBAI; (6) @F G / GUARD FILE. 1&! 0$! / TRUE COPY '' / BY ORDER 0 . HI / PRADEEP J. CHOWDHURY 3J $' H / SR. PRIVATE SECRETARY ) / ; / (DY./ASSTT. REGISTRAR) / ITAT MUMBAI