HEMMO PHARMACEUTICALS P. LTD, V. ITO WD 4(2)2,

MA 199/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0945 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 06-09-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 03-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUM BAI . . , , ' ' ' '# # # # , $ $ $ $ % %% % & & & & BEFORE SHRI I.P. BANSAL, JM, AND SHRI N.K.BILLAIYA , AM /. M A. NO. 199/M/2013 /. I.T.A. NO.8756/MUM/2011 ( ' ' ' ' (' (' (' (' / ASSESSMENT YEAR: 2008-09) M/S. HEMMO PHARMACEUTICALS PVT. LTD, 144-TURF ESTATE, OFF. D. E. MOSES ROAD, MAHALAXMI, MUMBAI- 400 011 / VS. THE INCOME TAX OFFICER, 4(2)(2) AAYKAR BHAWAN, M.K. ROAD, MUMBAI- 400 020 ) $ /. *+ /. PAN/GIR NO. : AAACJ 0958M ( ), / APPELLANT ) : ( -.), / RESPONDENT ) ), / / APPELLANT BY : MR. JAYESH DADIA -.), / / RESPONDENT BY : MR. S.S. RANA 1$ / DATE OF HEARING : 06. 09. 2013 34( 1$ /DATE OF PRONOUNCEMENT : 06.09.2013 5 / O R D E R PER : I.P.BANSAL , JM VIDE THIS MISCELLANEOUS APPLICATION FILED AS ABOVE , THE ASSESSEE IS SEEKING RECALL OF EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 29.04.2013, IN I TA NO. 8756/MUM/2011. 2. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED O N ACCOUNT OF DEFAULT OF THE ASSESSEE IN NONE- APPEARANCE ON THE FIXED DATE OF HEARING WHICH WAS F IXED ON 29 TH APRIL, 2013. 2 MA NO. 199 (AY-2008-09) M/S. HEMMO PHARMACEUTICALS VS. ITA 3. IN THE APPLICATION, IT HAS BEEN MENTIONED THAT T HE FAILURE OF THE ASSESSEE TO ATTEND THE FIXED DATE OF HEARING WAS ON ACCOUNT OF THE NON-RECEIPT O F NOTICE FOR HEARING OF THE APPEAL. THE FACT REGARDING NON-RECEIPT OF NOTICE IS ALSO SUPPORTED B Y THE AFFIDAVIT SWORN BY SHRI MADHU UTAM SINGH, BEING MANAGING DIRECTOR OF THE ASSESSEE COMPANY. 4. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOT H THE PARTIES, WE ARE SATISFIED THAT ON THE FIXED DATE OF HEARING WHEN THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE BY WAY OF EX-PARTE ORDER, THE ASSESSEE WAS PREVENTED BY REASONABLE AND SUFFICIENT CAUSE FOR NONE-APPEARANCE BEFORE THE TRIBUNAL. ACCORDINGLY, AS PER RULE-24 OF APPELLATE TRIBUNAL 1 963, WE SET ASIDE THE AFOREMENTIONED ORDER DATED 29 TH APRIL, 2013 AND RESTORE THE APPEAL WHICH WILL NOW BE FIXED FOR HEARING AFRESH ON 10 TH DECEMBER, 2013. THE DATE WAS DULY NOTED BY LD AR WAIVING HIS RIGHT TO RECEIVE NOTICE OF HEARING FOR THE SAID DATE, WE ORDER ACCORDINGLY. 5. THE MISCELLANEOUS APPLICATION FILED BY THE ASSES SEE IS ALLOWED IN THE MANNER AFORESAID. 5 34( $ 7 7 06 .09. 2013 4 8 ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH DAY OF SEPTEMBER, 2013 . SD SD/- ( N.K.BILLAIYA ) ( I.P. BANSAL ) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI: DATED : 06. 09.2013 . /. PRAMOD KUMAR, PS 5 5 5 5 -1 -1 -1 -1 9(1 9(1 9(1 9(1 / COPY OF THE ORDER FORWARDED TO : 1. ), / THE APPELLANT 2. -.), / THE RESPONDENT 3. : ) ( THE CIT(A) 4. : / CIT CONCERNED 3 MA NO. 199 (AY-2008-09) M/S. HEMMO PHARMACEUTICALS VS. ITA 5. ;8 -1 , , / DR, ITAT, MUMBAI 6. 8<' = / GUARD FILE 5 5 5 5 / BY ORDER, > >> > / ? ? ? ? * * * * (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI