Income Tax Appellate Tribunal - Mumbai
Shah Rupchand Meghraj And Co., vs Asst Cit Cen Cir 40, on 23 June, 2017
आयकर अपीलीय अिधकरण, अिधकरण मुंबई " डी"
डी खंडपीठ Income-tax Appellate Tribunal -"D"Bench Mumbai सव ी राजे ,ले लेखा सद य एवं, पवन सह, सह याियक सद य Before S/Shri Rajendra,Accountant Member and Pawan Singh,Judicial Member िविवध आवेदन सं / MA No.285/Mum/2014 आयकर अपील सं/ IT(SS)A No.92/Mum/2006, (Arising out of / िनधा रण वष /Block Period-1.04.1996 to 21.01.20003) M/s. Shah Rupchand Meghraj & Co. ACIT, CC-40 327, Desai House, 1st Floor Aayakar Bhavan, M.K. Road Above Bank of Maharashtra, JSS Road Mumbai-400020.
Vs. Thakurdwar, Mumbai-400 002.
PAN:ACZPJ 1037 B Revenue by: M/s. Pooja Swaroop-DR Assessee by: Shri G.P. Mehta-AR सुनवाई क तारीख / Date of Hearing: 23.06.2017 घोषणा क तारीख / Date of Pronouncement: .06.2017 आयकर अिधिनयम,1961 अिधिनयम क धारा 254(1)के के अ तग त आदे श Order u/s.254(1)of the Income-tax Act,1961(Act) लेखा सद य सद य, य राजे के अनुसार/ ार PER Rajendra A.M.-
Vide her revised application,dated 19/6/2017,the assessee has stated that there were certain mistakes in the order of the Tribunal dated 22/08/2014, that same were to be rectified as per provisions of section 254 (2) of the Act, that the assessee and Assessing Officer (A.O.) had filed appeals i.e., IT(SS)A No.42/Mum/2006 and IT(SS)A No.92/Mum/2006 respectively, that the hearing for the appeal in IT(SS)A No.42/Mum/2006 was fixed on 22/08/2014, that the Tribunal passed the exparte order in the first appeal,that vide order dated 22/08/2-14 the Tribunal had recalled the order, that she was under the bonafide belief that both the appeals were heard together and hence were disposed of together, that later on she came to know that the appeal under consideration was heard next day i.e.26/06/2012 and was decided ex parte, that there was reasonable cause on that date of hearing for non appearance, that absence was unintentional,that the order dated 28/06/2012 should be recalled. The application is accompanied affidavit by the assessee,dated 16th June, 2017 wherein similar averments have been made.
2.During the course of hearing before us, Authorized Representative of the assessee reiterated facts mentioned in the application/affidavit and stated that absence on the date of hearing (i.e. 26/06/2012). The DR left the issue to the discretion of the Bench.
MA-285/M/14-Shah Rupchand
3.We have heard the rival submissions. We find that the matter was placed for hearing before the Tribunal on 26/06/2012 (IT(SS)A No.92/Mum/2006), that the assessee did not appear before the Tribunal and matter was decided without hearing the assessee. Considering the peculiar facts and circumstances of the case we are of the opinion that matter should be decided on merits. Therefore, we re-call the order dated 28/06/2012. Registry is directed to put up the file before regular Bench for hearing.
As a result, Miscellaneous application filed by the assessee stands allowed. प रणामतः िनधा रती ारा दािखल कया गया िविवध आवदेन प मंजूर कया जाता है .
Order pronounced in the open court on 23rd , June, 2017. आदेश क घोषणा खुले यायालय म दनांक 23, जून, 2017 को क गई ।
Sd/- Sd/-
(पवन सह / Pawan Singh) (राजे / Rajendra)
याियक सद य / JUDICIAL MEMBER लेखा सद य / ACCOUNTANT MEMBER
मुंबई Mumbai;
दनांक/Dated :23.06.2017.
Jv.Sr.PS.
आदेश क ितिलिप अ ेिषत/Copy of the Order forwarded to :
1.Appellant /अपीलाथ 2. Respondent / यथ
3.The concerned CIT(A)/संब अपीलीय आयकर आयु , 4.The concerned CIT /संब आयकर आयु
5.DR "D " Bench, ITAT, Mumbai /िवभागीय ितिनिध, खंडपीठ,आ.अ. याया.मुंबई
6.Guard File/गाड! फाईल स यािपत ित //True Copy// आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार Dy./Asst. Registrar आयकर अपीलीय अिधकरण, मुंबई /ITAT, Mumbai.2