FARGO SALES P.LTD, V. ACIT 9(1),

MA 148/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0928 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 13-09-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 23-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KISHAN VYAS
• Assessee Lawyers: AJIT SHETTY
• Keywords: Reasonable cause

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES F, MUMBAI .. , ! ' #$ , % ' , & BEFORE SHRI R.S.SYAL, AM AND SHRI VIJAY PAL RAO, JM ## '' ./ MA NO.148/MUM/2013 ( )*+ , / ARISING OUT OF ITA NO.4707/MUM/2011) ( %' - %' - %' - %' - / / / / ASST.YEAR 2004-2005) M/S.FARGO SALES PRIVATE LIMITED 21 SHAKTI NIWAS RAMCHANDRA LANE (EXTN.) MALAD (WEST) MUMBAI 400 064. PAN : AAACF1705C. THE ASST.COMMISSIONER OF INCOME-TAX CIRCLE 9(1) MUMBAI. ( ' / // / APPLICANT) ' ' ' ' / VS. ( ./01/ RESPONDENT) ' 2 22 2 3 3 3 3 / APPLICANT BY : SHRI AJIT SHETTY ./01 2 3 2 3 2 3 2 3 / RESPONDENT BY : SHRI KISHAN VYAS ' 2 +! / / / / DATE OF HEARING : 13.09.2013. 45- 2 +! / DATE OF PRONOUNCEMENT : 13.09.2013. ' 6 ' 6 ' 6 ' 6 / / / / 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 ORDER OF THE TRIBUNAL DATED 25 TH APRIL, 2012 PASSED IN ITA NO.4707/MUM/2013 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.148/MUM/2013 M/S.FARGO SALES PRIVATE LIMITED. 2 ASSESSEE SUBMITTED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR APPEARANCE ON THE DATE OF HEARING. AN AF FIDAVIT OF THE DIRECTOR OF THE ASSESSEE-COMPANY DATED 7 TH APRIL, 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 7 TH OCTOBER, 2013. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE ANNOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE LEARNED A.R. HAS WAIVED HIS RIGHT TO SEPARATE N OTICE. 4. 7 +8 ' 2 ## '' + 2 $+ 9: ; IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 TH SEPTEMBER , 2013. ' 6 2 45- <''8 5 2 = SD/- SD/- (VIJAY PAL RAO) (R.S.SYAL) % ' % ' % ' % ' / JUDICIAL MEMBER ! ' ! ' ! ' ! ' / ACCOUNTANT MEMBER MUMBAI ; <'' DATED : 13 TH SEPTEMBER, 2013. DEVDAS* MA NO.148/MUM/2013 M/S.FARGO SALES PRIVATE LIMITED. 3 ' 6 2 .%+># ? #-+ ' 6 2 .%+># ? #-+ ' 6 2 .%+># ? #-+ ' 6 2 .%+># ? #-+/ COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPLICANT. 2. ./01 / THE RESPONDENT. 3. @ () / THE CIT(A) - 19, MUMBAI. 4. @ / CIT 5. #C= .%+%' , , / DR, ITAT, MUMBAI 6. =D / GUARD FILE. ' 6' ' 6' ' 6' ' 6' / BY ORDER, /#+ .%+ //TRUE COPY// ) ) ) )/ // /9 $ 9 $ 9 $ 9 $ ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI