DYNATRON P. LTD, V. DCIT 8(1),

MA 176/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9059 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2003-2004
• Appeal Filed On: 16-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AJAY R SINGH
• Keywords: Bonafide belief

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, D, MUMBAI BEFORE S/SHRI DINESH KUMAR AGARWAL, JM AND N.K. BILLAIYA , AM M.A. NO. 176/MUM/2012 ARISING OUT OF ITA NO. 2415/MUM/2011 (ASSESSMENT YEAR 2003-04) M/S DYNATRON PVT. LTD., 20, SILVERSTAND BUNGLOWS, DARIYAMAHAL CHS LTD., JUHU TARA ROAD, JUHU, MUMBAI 400 049. PAN: AAACD0529J DY. COMMISSIONER OF INCOME- TAX, RANGE 8(1), MUMBAI. APPLICANT V/S RESPONDENT DATE OF HEARING : 31- 08-2012 DATE OF PRONOUNCEMENT : 31-08-201 2 APPLICANT BY : SHRI AJ AY R. SINGH RESPONDENT BY : SHRI MOHIT JA IN O R D E R PER DINESH KUMAR AGARWAL (JM) THIS MISC. APPLICATION FILED BY THE ASSESSEE FOR TH E A.Y. 2003-04 IS DIRECTED AGAINST THE ORDER PASSED BY THE TRIBUNAL I N ITA NO. 2415/MUM/2011 DTD. 18-1-2012. 2. THE APPLICANT IN THE MISC. APPLICATION DTD. 12-3 -2012 SUPPORTED BY AFFIDAVIT OF SHRI JAGMOHAN KEJRIWAL, MANAGING DIREC TOR OF THE COMPANY M/S DYNATRON PVT. LTD., STATED IN PARA 5 OF THE AFFIDAV IT AS UNDER:- 5. I SAY THAT I WAS NOT AWARE ABOUT THE NEW PROCED URE OF THE HONBLE TRIBUNAL ABOUT FIXING THE DATE OF HEARING THROUGH A CKNOWLEDGMENT CUM NOTICE RECEIPT. I SAY THAT I WAS UNDER BONAFIDE BELIEF TH AT NEW NOTICE OF HEARING WOULD BE RECEIVED. IN VIEW OF THE ABOVE NOBODY ATTENDED ON THE DATE OF HEARING WHICH LEAD TO THE EX-PARTE ORDER. MA 176/MUM/2012 2 IT WAS, THEREFORE, SUBMITTED THAT THE EX-PARTE ORDE R PASSED BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT FOR THE REASONS AS MENTIONED IN ASSESSEES MISC. APPLIC ATION SUPPORTED BY AFFIDAVIT, THE EX-PARTE ORDER PASSED BY THE TRIBUNA L BE RECALLED, WHICH WAS NOT SERIOUSLY OBJECTED TO BY THE LD. D.R. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HA VING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING T HE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZE D REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EX-PARTE ORDER DTD. 18-1-2012 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WI THOUT WAITING FOR ANY NOTICE ON 17-10-2012 . ACCORDINGLY THE MISC. APPLICATION FILED BY THE AS SESSEE IS ALLOWED. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST AUGUST, 2012. SD/- SD/ - ( N.K. BILLAIYA ) (DINESH KUMAR AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 31-08-2012. RK.: MA 176/MUM/2012 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT , CONCERNED, MUMBAI 4. CIT(A) CONCERNED, MUMBAI 5. DR D BENCH 6. GUARD FILE. BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI