KAYPAN VANIJYA PRIVATE LIMITED, MUMBAI V. INCOME TAX OFFICER WARD -6(2)(4), MUMBAI

MA 183/MUM/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5569 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 03-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V VIDHYADHAR
• Assessee Lawyers: PANKAJ GATHANI

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH (JM) & SHRI B.R. BASKARAN (AM) M.A. NO. 183/MUM/2017 ARISING OUT OF I.T.A. NO. 2943 /MUM/ 2011 (ASSESSMENT YEAR 20 06 - 07 ) KAYPAN VANIJYA P. LTD. 2, VARDHAMAN COMPLEX LBS MARG, VIKHROLI (W) MUMBAI - 400 083. PAN : AAACK3290K VS. ITO WARD 6(2)(4) AAYAKAR BHAVAN MRINE LINES M.K. ROAD MUMBAI - 400 020. ( APPELLANT ) ( RESPONDENT ) M.A. NO. 184/MUM/2017 ARISING OUT OF I.T.A. NO. 2944/MUM/2011 (ASSESSMENT YEAR 2006 - 07) KAYPAN EXPORTS P. LTD . ( FORMERLY KNOWN AS MUKUND EXP ORTS P. LTD. ) 2, VARDHAMAN COMPLEX LBS MARG, VIKHROLI (W) MUMBAI - 400 083. PAN : AAACK3404B VS. ITO WARD 6(2)(4) AAYAKAR BHAVAN MRINE LINES M.K. ROAD MUMBAI - 400 020. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY S HRI PANKAJ GATHANI DEPARTMENT BY SHRI V. VIDHYADHAR DATE OF HEARING 3 .1 1 . 201 7 DATE OF PRONOUNCEMENT 3 . 11 . 201 7 O R D E R PER B.R. BASKARAN (AM) : THROUGH THESE MISCELLANEOUS APPLICATIONS FILED BY THE RESPECTIVE ASSESSEE, THEY ARE SEEKING REC ALL OF THE COMMON ORDER DATED 04 - 08 - 2016 PASSED EX - PARTE, WITHOUT THE PRESENCE OF THE ASSESSEES IN THE APPEALS REFERRED IN THE CAPTION. 2. THE DIRECTOR OF THE ASSESSEE COMPANIES NAMED SHRI PANKAJ GATHANI APPEARED ON BEHALF OF THE ASSESSEES. HE SUBMITTED THAT HE IS THE MAIN MAN LOOKING AFTER THE AFFAIRS OF THE ASSESSEE COMPANIES. HE SUBMITTED THAT HIS KAYPAN VANIJYA P. LTD. 2 MOTHER, WHO IS AGED ABOUT 80 YEARS OLD, IS NOT DOING WELL AND AROUND THE TIME THE APPEALS WERE HEARD, HE HAD TO RUSH TO GUJARAT, WHERE HER MOTHER WAS RESIDI NG. ACCORDINGLY HE SUBMITTED THAT THE NON - APPEARANCE BEFORE THE TRIBUNAL WAS FOR REASONS BEYOND THE CONTROL OF THE ASSESSEE AND ACCORDINGLY PRAYED FOR RECALL OF THE IMPUGNED ORDERS. 3. WE HEARD LD D.R AND PERUSED THE RECORD. HAVING REGARD TO THE SUBMI SSIONS MADE BY THE ASSESSEES, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR THE ASSESSEES IN NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. ACCORDINGLY, IN EXERCISE OF POWERS VESTED WITH THE TRIBUNAL UNDER RULE 24 OF THE APPELLATE TRIB UNAL RULES, WE RECALL THE COMMON ORDER DATED 04 - 08 - 2016 PASSED IN THE HANDS OF THE ASSESSEES IN THE APPEALS REFERRED IN THE CAPTION. 4. WE ALSO DIRECT THE REGISTRY TO POST BOTH THE APPEALS FOR FINAL HEARING ON 21 - 12 - 2017. SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REGISTRY MAY DESIST FROM ISSUING FORMAL NOTICE OF HEARING TO THE PARTIES. 5. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS ARE ALLOWED. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 3 .11 . 201 7. SD/ - SD/ - (MAHAVIR SINGH) (B.R.BASKARAN) JIDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 3 / 11 / 20 1 7 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI KAYPAN VANIJYA P. LTD. 3 6. GUARD FILE. BY ORDER, //TRUE COPY// ( ASSTT. REGISTRAR /SENIOR PS ) PS ITAT, MUMBAI