RCC (SALES) P.LTD, V. DCIT CEN CIR 38,

MA 172/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0917 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 13-09-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 13-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHUTOSH RAJHANS
• Assessee Lawyers: DR PRAYAG JHA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI D BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI VIJAY PAL RAO, JM & SHRI N. K. BILLAIYA , AM MISCELLANEOUS APPLICATION NO. 172/MUM/2013 ( ARISING FROM ITA NO. 8200/MUM/2011 ASSESSMENT YEAR 2005-06 ) RCC (SALES) P. LTD. MALHOTRA HOUSE, 4 TH FLOOR, OPPOSITE G.P.O, FORT, MUMBAI-400001 V S THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 38, AAYKAR BHAVAN, M. K. ROAD, MUMBAI-400020 (APPLICANT) (RESPONDENT) PAN NO. AAACR9675D ASSESSEE BY DR. PRAYAG JHA REVENUE BY SHRI ASHUTOSH RAJHANS DATE OF HEARING 20 TH SEPTEMBER 2013 DATE OF PRONOUNCEMENT 20 TH SEPTEMBER 2013 ORDER PER VIJAY PAL RAO, JM BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSESS EE IS SEEKING RECALLING OF THE ORDER DATED 6.3.2013 WHERE BY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON-PROSECUTION. 2 WE HAVE HEARD THE LD. AR AS WELL AS LD. DR AND CONSIDERED THE RELEVANT RECORD. THE ASSESSEE HAS EXPLAINED THE REASONS FOR NON- APPEARANCE IN THE APPLICATION AS WELL AS IN SUPPORT ING AFFIDAVIT. WE ARE SATISFIED WITH THE REASONS EXPLAINED IN THE AFF IDAVIT THAT THE ASSESSEE HAD A REASONABLE CAUSE FOR NON-APPEARANCE BEFORE THIS TRIBUNAL WHEN THE APPEAL OF THE ASSESSEE WAS CALLED FOR HEARING ON 6.3.2013. ACCORDINGLY, IN THE FACTS AND CIRCUMSTANC ES OF THE CASE AND MA 172/M/2013 RCC (SALES) P. LTD. 2 IN THE INTEREST OF JUSTICE WE RECALL THE ORDER DATE D 6.3.2013 AND RESTORED THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER AND STAGE. THE APPEAL OF THE ASSESSEE IS DIRECTED TO BE FIXED FOR HEARING ON 26.11.2013. SINCE THE DATE OF HEARING IS GIVEN IN T HE OPEN COURT AND IN THE PRESENCE OF BOTH THE PARTIES THEREFORE, NO S EPARATE NOTICE SHALL BE ISSUED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PR ORDER PR ORDER PR ORDER PRONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT AT THE TIME OF HEARIN G I.E. AT THE TIME OF HEARING I.E. AT THE TIME OF HEARING I.E. AT THE TIME OF HEARING I.E. ON ON ON ON 20 2020 20 TH THTH TH SEPTEMBER SEPTEMBER SEPTEMBER SEPTEMBER 2013 2013 2013 2013 SD/- SD/- (N. K. BILLAIYA) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI: DATED: 20 TH SEPTEMBER 2013 SUBODH. COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI DY /AR, ITAT, MUMBAI