ICPA HEALTH PRODUCTS., V. DCIT RG 8(2),

MA 129/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0901 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Next Hearing Date: 13-09-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 08-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHUTOSH RAJHANS
• Assessee Lawyers: MANISH V SHAH
• Keywords: Reasonable cause; Non compliance

Judgement Text

, ,, , , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI , ! ' ' ' ' '#. . %&' , ( ! ) ) ) ) BEFORE SRI VIJAY PAL RAO, JM AND SHRI N.K.BILLAIYA, AM M.A.NO.129/MUM/2013 ARISING OUT OF ./ I.T.A. NO. 5177/MUM/2011 ( # * # * # * # * +* +* +* +* / ASSESSMENT YEAR : 2005-06 ) M/S ICPA HEALTH PRODUCTS LTD. 233-A, ADARSH SAHAR ROAD, ANDHERI(E), MUMBAI-400099 # # # # / VS. THE DCIT 8(2), AAYAKAR BHAVAN, MUMBAI-400020 !, ( ./ PAN : AAACI3042F ( ,- / APPELLANT ) .. ( ./,- / RESPONDENT ) ,- 0 1 / APPELLANT BY : SHRI MANISH V. SHAH ./,- 0 1 / RESPONDENT BY : SHRI ASHUTOSH R AJHANS # 0 2( / DATE OF HEARING : 20-09-2013 34+ 0 2( / DATE OF PRONOUNCEMENT : 20 -09-2013 5 / O R D E R PER N.K. BILLAIYA, AM: 1. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED B Y THE ASSESSEE REQUESTING TO RECALL THE EXPARTE ORDER DATED 21.06 .2012 OF THE TRIBUNAL IN ITA NO. 5177/MUM/2011. IN THE SAID ORDER THE TR IBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED FOR WANT OF REPRESENTATION FROM THE SIDE OF THE ASSESSEE. 2. IN THE MISCELLANEOUS APPLICATION, IT HAS BEEN S UBMITTED THAT HEARING IN THE CASE WAS BEING ADJOURNED, BECAUSE TH E BENCH WAS NOT 2 M.A. NOS.129/MUM/2013 ICPA HEALTH PRODUCTS LTD FUNCTIONING. ON THE DATE OF HEARING ON 21.05.2012, THE CASE HAD BEEN ADJOURNED TO 21.06.2012. BUT THE LEARNED AR FOR THE ASSESSEE HAD INADVERTENTLY FORGOTTEN TO NOTE THE DATE OF HEARING DUE TO OVERSIGHT AND BECAUSE OF THIS MISTAKE; NO ONE COULD APPEAR BEFORE THE TRIBUNAL. AN AFFIDAVIT TO THAT EFFECT HAS BEEN FILED AND IT HAS BEEN REQUESTED THAT THE ORDER MAY BE RECALLED FOR FRESH ADJUDICATION AFTER HEARING THE ASSESSEE. 3. WE HAVE PERUSED THE RECORDS AND CONSIDERED THE MATTER CAREFULLY. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE FOR NON COMPLIANCE ON PART OF THE ASSESSEE. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL TH E ORDER DATED 21.06.2013 OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGI NAL NUMBER WHICH WOULD BE HEARD ON 24.10.2013. THE DATE OF HEARING W AS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AND THEREFORE NO FORMAL NOTICE IS REQUIRED TO BE ISSUED BY THE REGIS TRY. 4. IN THE RESULT MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 /09/20 13 5 0 34+ ( 6 # 20 /09/2013 , 4 0 7 SD/- ( VIJAY PAL RAO ) SD/- (N.K.BILLAIYA) ! / JUDICIAL MEMBER ( ! / ACCOUNTANT MEMBER MUMBAI; 6 # /DATED : 20 TH SEPTEMBER , 2013. SHEKHAR. P.S. 5 5 5 5 0 00 0 .28 .28 .28 .28 9+2 9+2 9+2 9+2 / COPY OF THE ORDER FORWARDED TO : 1. ,- / THE APPELLANT 2. ./,- / THE RESPONDENT. 3 M.A. NOS.129/MUM/2013 ICPA HEALTH PRODUCTS LTD 3. : ( ) / THE CIT- , MUMBAI. 4. : / CIT(A)- , MUMBAI 5. ;7 .2# , , / DR, ITAT, MUMBAI 6. 7<* = / GUARD FILE. 5# 5# 5# 5# / BY ORDER, /2 .2 //TRUE COPY// > >> > / ? ? ? ? (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI