ENCEE DYING & PTG WORKS P.LTD, V. ADDL CIT RG 9(1),

MA 153/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1447 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 15-11-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 03-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHOK SURI
• Assessee Lawyers: R C JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL F , BENCH MUMBAI BEFORE SHRI VIJAY PAL RAO , J M & SHRI RAJENDRA , A M MA NO. 153 /MUM/20 1 3 (ARISING OUT OF ITA NO. 2365 /M/20 10 ) ( ASSESSMENT YEAR :200 4 - 200 5 ) ENCEE DYING & PTG. WORKS PVT. LTD., PLOT NO.25, CAM A INDUSTRIAL ESTATE WALBHAT ROAD, GOREGAON (EAST), MUMBAI - 400 053 VS. ADCIT - 9(1), MUMBAI - 20 PAN NO. : AAAC E 6180 Q ( APP LICANT ) .. ( RESPONDENT ) ASSESSEE BY : MR. R.C. JAIN REVENUE BY : MR. ASHOK SURI DATE OF HEARING : 31 ST JANUA RY, 2014 DATE OF PRONOUNCEMENT : 31 ST JANUARY, 2014 O R D E R PER SHRI VIJAY PAL RAO , JM : THIS MISCELLANEOUS APPLICATION HAS BEEN PREFERRED BY THE ASSESSEE FOR RECALLING OF THE ORDER DATED 28 - 1 - 2011, PASSED IN ITA NO. 2365 /M/20 10 FOR THE ASSESSMEN T YEAR 2004 - 05 , WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON - PROSECUTION. 2 . WE HAVE HEARD THE LEARNED AR AS WELL AS LEARNED DR AND CAREFULLY PERUSED THE RELEVANT RECORD. THE ASSESSEE HAS FILED AN AFFIDAVIT IN SUPPORT OF THE APPLICATION EXPLA INING THE REASONS FOR NON - APPEARANCE BEFORE THE TRIBUNAL WHEN THE APPEAL OF THE ASSESSEE WAS CALLED FOR HEARING AND DISMISSED FOR NON - PROSECUTION ON 28 - 1 - 2011. WE M.ANO. 153/201 3 2 ARE SATISFIED WITH THE REASONS EXPLAINED BY THE ASSESSEE THAT THE ASSESSEE WAS HAVING A REASO NABLE AND SUFFICIENT CAUSE FOR NON - APPEARANCE BEFORE THE TRIBUNAL. ACCORDINGLY, WE RECALL THE ORDER DATED 28 - 1 - 2011 AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL AND STAGE. THE APPEAL OF THE ASSESSEE IS DIRECTED TO BE FIXED FOR HEARING ON 24 - 2 - 201 4 . SINCE THE DATE OF HEARING OF THE APPEAL HAS BEEN ANNOUNCED IN THE OPEN COURT AND BOTH THE PARTIES HAVE TAKEN NOTE OF THE SAME , THEREFORE, NO SEPARATE NOTICE OF HEARING OF THE APPEAL SHALL BE SENT TO THE PARTIES. 3 . RESULTANTLY , MISCELLANEOUS APPLICAT ION FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31 ST JANUARY, 2014 . SD/ - SD/ - ( RAJENDRA ) ( VIJAY PAL RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED : 31 ST JANUARY, 2014 . /PKM , PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - X, MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI