DIRECT INFORMATION P.LD, V. ITO 9(1)(3),

MA 101/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0974 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 12-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V SAKSENA
• Keywords: Reasonable cause

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI .. , ! ! ! ! '. . #.. !$ , % , & BEFORE SHRI R.S.SYAL, AM AND DR.S.T.M.PAVALAN, JM '!'! ! $ ./ MA NO.101/MUM/2013 ( )*+ , / ARISING OUT OF ITA NO.7571/MUM/2011) ( %$ - !.- / / / / ASST.YEAR 2008-2009) M/S.DIRECT INFORMATION PRIVATE LIMITED 102 OSIA FRIENDSHIP, GAOTHAN LANE NO.4 OFF : J.P.ROAD, OPP : RAM MANDIR MUMBAI 400 058. PAN : AABCD0497L. THE INCOME TAX OFFICER WARD 9(1)(3) MUMBAI. ( ! / // / APPLICANT) $ $ $ $ / VS. ( /012/ RESPONDENT) ! 3 33 3 4 4 4 4 / APPLICANT BY : SHRI FIROZ ANDHYARUJINA /012 3 4 3 4 3 4 3 4 / RESPONDENT BY : SHRI V.SAKSENA $! 3 + / / / / DATE OF HEARING : 16.08.2013. 56. 3 + / DATE OF PRONOUNCEMENT : 16.08.2013. 7 7 7 7 / / / / O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FO R THE RECALLING OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 30.01.2013 PASSED IN IT A NO.7571/MUM/2011 FOR THE CAPTIONED ASSESSMENT YEAR. 2. THE ASSESSEE VIDE THE PRESENT MISCELLANEOUS APPL ICATION SUBMITTED THAT THE TRIBUNAL HAS DISMISSED THE APPEA L OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FOR T HE MA NO.101/MUM/2013 M/S.DIRECT INFORMATION PVT.LTD. 2 ASSESSEE SUBMITTED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR APPEARANCE ON THE DATE OF HEARING. AN AF FIDAVIT OF THE CHARTERED ACCOUNTANT OF THE ASSESSEE-FIRM DATED 12 TH MARCH, 2013 HAS BEEN FILED IN SUPPORT OF THIS CONTENTION. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND ARE SATIS FIED WITH THE REASONS FOR THE ABSENCE OF THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAKEN UP FOR HEARING BY THE TRIBUNAL. WE, THEREF ORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THE A PPEAL FOR HEARING ON 16 TH SEPTEMBER, 2013. NO SEPARATE NOTICE NEED BE SENT T O THE ASSESSEE AS THE ANNOUNCEMENT TO THIS EFFECT WAS MAD E IN THE OPEN COURT AND THE LEARNED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 4. 8 +9 ! 3 '!'! ! $ !+ 3 :+ ;< = IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 16 TH AUGUST , 2013. 7 3 56. > $9 6 3 ? SD/- SD/- (DR.S.T.M.PAVALAN) (R.S.SYAL) % % % % / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; > $ DATED : 16 TH AUGUST, 2013. DEVDAS* MA NO.101/MUM/2013 M/S.DIRECT INFORMATION PVT.LTD. 3 7 3 /%+@' A'.+ 7 3 /%+@' A'.+ 7 3 /%+@' A'.+ 7 3 /%+@' A'.+/ COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPLICANT. 2. /012 / THE RESPONDENT. 3. B () / THE CIT(A) -19, MUMBAI. 4. B / CIT 5. '!E? /%+%$ , , / DR, ITAT, MUMBAI 6. ?- F / GUARD FILE. 7$ 7$ 7$ 7$ / BY ORDER, 0'+ /%+ //TRUE COPY// ) ) ) )/ // /; : ; : ; : ; : ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI