SKYLITE ELECTRO FIXTURES P.LTD, MUMBAI V. ITO 7(2)(3), MUMBAI

ITA 3801/MUM/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 71938 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 19-12-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 29-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHOK SURI
• Assessee Lawyers: SNIL SATHE

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL E B ENCH, MUMBAI . . , , !'# , $ % BEFORE SHRI I.P. BANSAL, JM AND SHRI N.K. BILLAI YA, AM ./ I.T.A. NO.3801/MUM/2012 ( & & & & / ASSESSMENT YEAR :2005-06 M/S. SKYLITE ELECTRO FIXTURES PVT. LTD., JOHN ROBERTS COMPOUND, SEWRI FORT ROAD, SHIVRI, MUMBAI-400 015 THE ITO-7(2)(3), MUMBAI ' $ ./ () ./PAN/GIR NO. : AABCS 0054Q ( '* /APPELLANT ) .. ( +,'* / RESPONDENT ) '* - / APPELLANT BY : ` SHRI SNIL SATHE +,'* . - /RESPONDENT BY : SHRI ASHOK SURI . /0$ / DATE OF HEARING :19.12.2013 12& . /0$ / DATE OF PRONOUNCEMENT : 19.12.2013 3 / O R D E R PER N.K. BILLAIYA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. CIT(A)-13, MUMBAI DT.12.01,2012 PERTAINING TO A.Y. 2005-06. 2. THE ASSESSEE HAS RAISED 4 SUBSTANTIVE GROUNDS OF APPEAL. THE MAIN GRIEVANCE OF THE ASSESSEE IS THAT THE LD. CIT(A) ER RED IN DISMISSING THE APPEAL EX-PARTE. 3. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT DUE TO SUDDEN DEMISE OF ONE OF THE DIRECTORS SHRI RADHAKRISHAN KH ETWANI WHO WAS LOOKING AFTER THE TAX MATTERS, THE ASSESSEE COULD N OT RESPOND TO THE NOTICES ITA NO.3801/M./2012 2 ISSUED AND SERVED BY THE LD. CIT(A). IT IS THE SAY OF THE LD. COUNSEL THAT THE COMPANY HAS ALSO CHANGED ITS REGISTERED OFFICE AND THEREFORE THE NOTICES WERE SERVED AT THE OLD ADDRESS. TO SUBSTAN TIATE, THE LD. COUNSEL FILED AN AFFIDAVIT OF ONE OF THE DIRECTORS OF THE C OMPANY NAMELY SHRI SANDEEP ARJAN KHETWANI. THE LD. COUNSEL SAYS THAT IF ONE MORE OPPORTUNITY IS GIVEN, THE ASSESSEE WILL BE ABLE TO PRESENT ITS CASE STRONGLY BEFORE THE LD. CIT(A). 4. THE LD. DEPARTMENTAL REPRESENTATIVE DID NOT OBJE CT TO THIS SUBMISSION OF THE LD. COUNSEL. 5. WE HAVE CAREFULLY PERUSED THE ORDER OF THE LD. C IT(A). IT IS NOT IN DISPUTE THAT THE APPELLATE ORDER HAS BEEN PASSED EX -PARTE. WE HAVE ALSO PERUSED THE REASONS MENTIONED IN THE AFFIDAVIT FILE D BEFORE US. IN THE INTEREST OF JUSTICE, WE RESTORE THIS ISSUE BACK TO THE FILE OF THE LD. CIT(A). THE LD. CIT(A) IS DIRECTED TO DECIDE THE ISSUE AFRE SH. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON 3 RD MARCH, 2014. AS THE DATE HAS BEEN NOTED BY THE LD. COUNSEL, THE LD. CIT(A) N EED NOT ISSUE ANY NOTICE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 19.12.2013 . 3 . 2& $ 4 56 19.12.2013 2 . 7 SD/- SD/- (I.P. BANSAL ) (N. K. BILLAIYA) /JUDICIAL MEMBER $ / ACCOUNTANT MEMBER MUMBAI; 5 DATED 19/12 /2013 . . ./ RJ , SR. PS ITA NO.3801/M./2012 3 3 3 3 3 . .. . +/ +/ +/ +/ 8 &/ 8 &/ 8 &/ 8 &/ / COPY OF THE ORDER FORWARDED TO : 1. '* / THE APPELLANT 2. +,'* / THE RESPONDENT. 3. 9 ( ) / THE CIT(A)- 4. 9 / CIT 5. :7 +/ , , / DR, ITAT, MUMBAI 6. 7; < / GUARD FILE. 3 3 3 3 / BY ORDER, , / +/ //TRUE COPY// = == = / > > > > ( ( ( ( (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI