ENCEE OVERSEAS, V. ACIT CIR 14(2),

MA 197/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6053 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: K
• Assessment Year: 2003-2004
• Appeal Filed On: 25-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K SINGH
• Assessee Lawyers: R C JAIN
• Keywords: Bonafide belief

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH K : MUMBAI BEFORE SHRI D.K. AGARWAL, (JM) AND SHRI T.R. SOOD ,(AM) MA NO.197/MUM/2010 ARISING OUT OF ITA NO.6872/MUM/2006 ASSESSMENT YEAR : 2003-04 M/S. ENCEE OVERSEAS 80-A, BABU GENU MARG KALBADEVI ROAD MUMBAI-400 002. ..( APPLICANT ) P.A. NO. (AAAFE 7481 R) VS. ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 14(2) AAYAKAR BHAVAN M.K. ROAD MUMBAI-400 020. ..( RESPONDENT ) APPLICANT BY : SHRI R.C. JAIN RESPONDENT BY : SHRI S.K . SINGH O R D E R PER D.K. AGARWAL (JM). THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DIRE CTED AGAINST THE ORDER DATED 3.12.2007 PASSED BY THE TRIBU NAL IN ITA NO.6872/M/06 FOR THE ASSESSMENT YEAR 2003-04. 2. THE APPLICANT VIDE HIS PETITION DATED 10.3.2010 SUP PORTED BY AN AFFIDAVIT DATED 6.9. 2010 INTERALIA STATED ON OATH THAT : 3. THAT THE ABOVE APPEAL CAME UP FOR HEARING BEFOR E K BENCH OF HON. ITAT ON 27-11-2007 WHICH COULD NO T BE ATTENDED BY FIRMS AUTHORISED REPRESENTATIVE ON ACC OUNT OF SLIP OF ITS ACCOUNTS DEPARTMENT IN COMMUNICATING THE SAME TO ITS CHARTERED ACCOUNTANT SHRI SANDEEP SHRID HAR. MA NO.197/M/10 A.Y:03-04 2 4. THAT THE FIRMS AUTHORIZED REPRESENTATIVE WAS UNDER BONAFIDE BELIEF THAT A FRESH NOTICE WOULD B E ISSUED FOR NEXT DATE OF HEARING AND DID NOT INQUIRE FROM T HE REGISTRY AS TO THE NEXT DATE OF HEARING. IT WAS, THEREFORE, PRAYED THAT THE EXPARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSE SSEE SUBMITS THAT FOR THE REASONS MENTIONED IN ASSESSEES APPLICATION, THE EXPARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED WHICH WAS NOT O BJECTED TO BY THE LD. DEPARTMENTAL REPRESENTATIVE. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RI VAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAVING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THE RE WAS SUFFICIENT CAUSE FOR NON APPEARANCE OF THE ASSESSEE OR HIS A UTHORIZED REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EXPARTE ORDER DATED 3.12.2007 PASSED BY THE TRIBUNAL IS RECALLE D. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 14.03.20 11 AS ANNOUNCED IN THE OPEN COURT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION STANDS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.01.2011. SD/- SD/- (T.R. SOOD) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 28.01.2011. JV. MA NO.197/M/10 A.Y:03-04 3 COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.