NAPRO INDUSTRIES, V. ITO 3(1),

MA 127/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1158 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 25-10-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 03-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE S/SHRI B.R.MITTAL,(JM) AND D. KARUNAKARA RAO, (AM) . . , . , MISCELLANEOUS APPLICATION NO.127/MUM/2013 ( ARISING OUT OF I.T.A. NO.6673/MUM/2010 ( / ASSESSMENT YEAR:2006-07) NEPRO INDUSTRIES, 582, KAMAL KUNJ, J.J.ROAD, MATUNGA, MUMBAI-400019 / VS. INCOME TAX OFFICER - 3(1), MUMBAI ( $ / APPLICANT) .. ( % $ / RESPONDENT) ./ ./PAN/GIR NO. : AAAFN1500C $ / APPLICANT BY : SHRI JITENDRA JAIN % $ ) /RESPONDENT : SHRI NEERJA PRADHAN ) , / DATE OF HEARING : 25.10.2013 ) , /DATE OF PRONOUNCEMENT : 25.10.2013 / O R D E R PER B.R.MITTAL, JM: BY THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE ACT, THE ASSESSEE HAS PRAYED TO RECALL EX-PARTE ORDER DATED 13.10.2011 PASSED BY THE TRIBUNAL IN I.T.A. NO.6673/MUM/2010 FOR ASSESSMENT YEAR 2006-07. 2. IN THE MISCELLANEOUS APPLICATION, IT IS STATED T HAT THE CONSULTANT WAS UNABLE TO APPEAR ON THE SAID DATE DUE TO MARRIAGE OF HIS NIEC E AT AHMEDABAD AND PARTNER SHRI CHETAN C SHAH WAS TO APPEAR FOR A SHORT ADJOURNMENT . HOWEVER, IN THE MORNING OF 13.10.2011 THE AGED MOTHER OF SHRI CHETAN SHAH WAS ADMITTED IN THE HOSPITAL IN SERIOUS CONDITION AND HENCE HE WAS FORCED TO ASK HI S PEON TO APPEAR BEFORE THE COURT REQUESTING FOR ANOTHER ADJOURNMENT. THEREFORE, LD. AR SUBMITTED THAT NON-ATTENDANCE WAS FOR GENUINE REASONS BEYOND THE CONTROL OF THE A PPLICANT-APPELLANT AND PRAYED FOR RE-CALL OF EX-PARTE ORDER PASSED BY THE TRIBUNAL. LD. DR HAS NOT DISPUTED ABOVE CONTENTS OF THE APPLICATION. MA NO.127/MUM/2013 2 3. ON CONSIDERATION OF THE FACTS OF THE CASE, WE AR E SATISFIED THAT NON-ATTENDANCE ON BEHALF OF THE ASSESSEE ON THE DATE FIXED FOR I.E 13.10.2011 WAS DUE TO A BONAFIDE AND REASONABLE CAUSE. IN THE INTEREST OF JUSTICE, WE RE-CALL OUR EX-PARTE ORDER DATED 13.10.2011 AND DIRECT THE REGISTRY TO FIX THE APPEA L FOR HEARING ON THE 18.11.2013. SINCE THE ABOVE DATE WAS INDICATED IN THE PRESENCE OF REPRESENTATIVES OF THE PARTIES, IT WAS MADE CLEAR THAT NO NOTICE OF HEARING OF THE ABO VE DATE WOULD BE ISSUED TO THE PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE PRESENCE OF LD. REPRESENTA TIVE OF THE PARTIES TODAY I.E. ON 25.10.2013. ) 0 1 25TH OCTOBER, 2013 ) SD SD ( . / D. KARUNAKARA RAO) ( . . /B.R.MITTAL) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI . . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. $ / THE APPELLANT 2. % $ / THE RESPONDENT. 3. 6 ( ) / THE CIT(A)- CONCERNED 4. 6 / CIT CONCERNED 5. 7 %9 , , 9 , / DR, ITAT, MUMBAI CONCERNED 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) , 9 , /ITAT, MUMBAI