QUALITY INTEX P. LTD, V. ITO 9(3)(4),

MA 154/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5289 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-10-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 09-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMIT KUMAR
• Assessee Lawyers: RAM UPADYA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER M.A. NO.154/MUM/10 (IN ITA NO.2391(MUM)/09) (ASSESSMENT YEAR : 2004-05) M/S. QUALITY INTEX PVT. LTD., UNIT NO.130, 1 ST FLOOR, B-1, SONAL INDL. ESTATE, LINK ROAD, KACHAPADA, MALAD(W), MUMBAI-400 064 PAN AAACQ0695G VS. INCOME TAX OFFICER 9(3)(4), AAYAKAR BHAVAN, MUMBAI. APPELLANT. RESPONDENT. APPELLANT BY : SHRI RAM UPADYA. RESPONDENT BY : MR. SUMIT KUMAR. O R D E R PER SHRI V. DURGA RAO : THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE FOR ASSESSMENT YEAR 2004-05 SEEKING RECALL OF THE ORDER PASSED BY THE ITAT IN ITA NO.2391(MUM)/2009 DT.19.01.2010. 2. THE ASSESSEE ALONG WITH THE M.A. FILED A N AFFIDAVIT STATING THE REASONS FOR NON APPEARANCE ON THE DATE OF HEARING OF THE AP PEAL ON 08/01/2010. THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ONE OF THE DIRECTORS OF THE M.P. NO.154(MUM)/10 - 2 - ASSESSEE FILED AN AFFIDAVIT WHEREIN HE HAS STATED T HAT THE ASSESSEE COMPANY HAS ENGAGED MR. R.B.K. PRAJAPATHI, A RETIRED IRS, WHO IS A TAX CONSULTANT, HANDED OVER THE NOTICE DATED 08/12/2009 AND ALSO INFORMED THE DATE OF HEARING OF APPEAL ON 08/01/2010. SUBSEQUENTLY, HE HAS INTIMATE D TO THE ASSESSEE THAT HE SOUGHT ADJOURNMENT THROUGH HIS CLERK DUE TO PREOCCU PATION OF WORK ON THE DATE OF HEARING. HE FURTHER SUBMITTED IN THE AFFIDAVIT THAT HE HAS RECEIVED THE EX- PARTE DISMISSAL ORDER FROM TRIBUNAL DATED 19/01/201 0. MR. R.B.K. PRAJAPATHI FILED AN M.A. FOR RESTORATION OF THE APPEAL. HOWEVER , HE NEVER APPEARED BEFORE THE TRIBUNAL AND THEREFORE, THE ASSESSEE ENGAGED AN OTHER COUNSEL MR. RAM UPADHYAYA. THE LEARNED COUNSEL FOR THE ASSESSEE PLE ADED THAT THE EX-PARTE ORDER PASSED BY THE TRIBUNAL MAY BE RECALLED FOR ADJUDICA TION ON MERIT, AS THE ASSESSEE PREVENTED BY REASONABLE CAUSE FOR NOT ATTE NDING ON THE DATE OF HEARING OF THE APPEAL. 3. THE LEARNED DR HAS NO OBJECTION TO RE CALL THE ORDER IN THIS CASE. 4. AFTER HEARING THE LEARNED REPRESENTAT IVES OF THE PARTIES AND PERUSING THE RECORD, WE FIND THAT THE ASSESSEE IS PREVENTED BY REASONABLE CAUSE FOR NON- APPEARANCE ON THE DATE OF HEARING OF THE APPEAL ON 08/01/2010. THEREFORE, WE HEREBY RECALL THE EX-PARTE ORDER PASSED BY THE TRIB UNAL. THE APPEAL IS HEREBY RECALLED FOR HEARING THE APPEAL ON 20/12/2010, WHIC H HAS BEEN ANNOUNCED IN THE OPEN COURT. THE REGISTRY IS DIRECTED TO FIX THE AP PEAL FOR HEARING ON 20.12.2010. M.P. NO.154(MUM)/10 - 3 - 5. IN THE RESULT THE M.A. FILED BY THE ASSESSEE IS A LLOWED. PRONOUNCED THE ORDER IN THE OPEN COURT ON THIS 29 TH DAY OF OCTOBER, 2010. SD/- SD/- (P.M. JAGTAP) (V. DURGA RAO) ACCOUNTANT MEMBER J UDICIAL MEMBER MUMBAI, DT. 29 TH OCTOBER, 2010. * GPR TRUE COPY COPY TO : 1. THE ASSESSEE. 2. THE ASSESSING OFFICER. 3. CIT(APPEALS) 4. CIT 5. DEPARTMENTAL REPRESENTATIVE, ITAT, MUMBAI. BY ORDER DY./ASST.REGISTRAR, ITAT, MUMBAI