IDEA INTERNATIONAL P. LTD, V. ASST CIT CIR 6(1),

MA 182/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0916 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 20-09-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 20-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHUTOSH RAJHANS
• Assessee Lawyers: VIJAY KOTHARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI RAJENDRA SINGH, AM & SHRI VIJAY PAL RAO , JM MISCELLANEOUS APPLICATION NO. 182/MUM/2013 ( ARISING FROM ITA NO. 7116/MUM/2011 ASSESSMENT YEAR 2007-08 ) M/S IDEA INTERNATIONAL PVT. LTD. 36/40, MAHALAXMI BRIDGE ARCADE, MAHALAXMI, WORLI, MUMBAI-400034 VS ACIT, CIRCLE 6(1) ROOM NO. 506, 5 TH FLOOR, AAYKAR BHAVAN, M. K. ROAD, MUMBAI-400020 (APPLICANT) (RESPONDENT) PAN NO. AABCI1527J ASSESSEE BY SHRI VIJAY KOTHARI 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 RECALL OF ORDER DATED 28.9.2012 WHEREBY THE APPEAL OF THE REVENUE WAS DISPOSED OFF EX-PARTE. 2 WE HAVE HEARD THE LD. AR AS WELL AS LD. DR AND CONSIDERED THE RELEVANT RECORD. THE LD. AR OF THE ASSESSEE HAS SUBMITTED THAT DUE TO CHANGE OF CHARTERED ACCOUNTANT AND TAX CONSU LTANT OF THE ASSESSEE THE INTIMATION OF HEARING WAS IN ADVERTENT LY NOT GIVEN TO THE NEW CHARTERED ACCOUNTANT AND TAX CONSULTANT RES ULTING NON- ATTENDANCE ON THE DATE OF HEARING BEFORE THE TRIBUN AL. THUS, THE LD. AR HAS SUBMITTED THAT THE NON-APPEARANCE OF THE ASS ESSEE ON MA 182/M/2013 IDEA INTERNATIONAL PVT. LTD. 2 25.9.2012 WAS NEITHER INTENTIONAL NOR DELIBERATE BU T DUE TO INADVERTENT AND UNAVOIDABLE CIRCUMSTANCES. HE HAS F URTHER SUBMITTED THAT AT THE TIME OF HEARING OF THE APPEAL THE LD. DR RELIED UPON THE ORDERS FOR THE ASSESSMENT YEARS 2005-06 AN D 2006-07 WHEREAS THE APPEAL FOR THE ASSESSMENT YEAR 2006-07 IS PENDING BEFORE THIS TRIBUNAL. ON THE OTHER HAND, THE LD. DR HAS SUBMITTED THAT THE TRIBUNAL HAS DECIDED THE APPEAL OF THE REV ENUE ON MERITS AND THEREFORE, THE ASSESSEE HAS NOT MADE OUT THE CA SE FOR RECALLING OF THE ORDER PASSED ON MERITS. 3. HAVING CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS PERUSAL OF THE RECORD WE NOTE THAT THE APPEAL OF THE REVENUE W AS HEARD AND DISPOSED OFF EX-PARTE AS NON-APPEARED ON BEHALF OF THE ASSESSEE WHEN THE APPEAL WAS CALLED FOR HEARING. WE FURTHER NOTE THAT FOR THE ASSESSMENT YEAR 2006-07 THE APPEAL FILED BY THE ASS ESSEE WAS DISMISSED BY THE TRIBUNAL IN LIMINE FOR NON-PROSECU TION VIDE ORDER DATED 1.8.2012. THE LD. AR OF THE ASSESSEE POINTED OUT THAT THE ASSESSEE HAS FILED THE MISCELLANEOUS APPLICATION FO R RECALLING OF THE ORDER AND RESTORATION OF THE APPEAL OF THE ASSESSEE FOR THE ASSESSMENT YEAR 2006-07. HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JU STICE WE ARE OF THE VIEW THAT THE ASSESSEE BE GIVEN ONE MORE OPPORTUNIT Y OF HEARING. ACCORDINGLY, THE IMPUGNED ORDER DATED 28.9.2012 IS RECALL AND THE APPEAL OF THE ASSESSEE IS DIRECTED TO BE FIXED FOR HEARING ON 12.12.2013. SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN MA 182/M/2013 IDEA INTERNATIONAL PVT. LTD. 3 COURT AND IN THE PRESENCE OF BOTH THE PARTIES THERE FORE NO SEPARATE NOTICE SHALL BE ISSUED. 4. 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. ON AT THE TIME OF HEARING I.E. ON AT THE TIME OF HEARING I.E. ON AT THE TIME OF HEARING I.E. ON 20 2020 20 TH THTH TH SEPTEMBER SEPTEMBER SEPTEMBER SEPTEMBER 2013 2013 2013 2013 SD/- SD/- (RAJENDRA SINGH) 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