STRPPING SOLUTIONS P.LTD, V. ITO WD 9(3)2,

MA 201/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0913 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Next Hearing Date: 13-09-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 03-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHUTOSH RAJHANS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI J BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI VIJAY PAL RAO, JM & SHRI N. K. BILLAIYA , AM MISCELLANEOUS APPLICATION NO. 200/MUM/2013 ( ARISING FROM ITA NO. 3517/MUM/2010 ASSESSMENT YEAR 2003-04 ) & MISCELLANEOUS APPLICATION NO. 201/MUM/2013 ( ARISING FROM ITA NO. 3516/MUM/2010 ASSESSMENT YEAR 2004-05 ) M/S STRAPPING SOLUTIONS PVT. LTD. 703, AUTUM GROVE, LOKHANDWALA, TOWNSHIP, KANDIVALI (E) MUMBAI-400101 V S INCOME TAX OFFICER WARD 9(3)(2), AAYKAR BHAVAN, M. K. ROAD, MUMBAI-400020 (APPLICANT) (RESPONDENT) PAN NO. AACE85628C ASSESSEE BY SHRI BHUPENDRA SHAH 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 THESE MISCELLANEOUS APPLICATION BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER DATED 3.4.2013 OF THIS T RIBUNAL WHEREBY THE APPEALS OF THE ASSESSEE WERE DISMISSED FOR NON- PROSECUTION. 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 SOME CONFUSION IN COMMUNICATION OF DATE OF H EARING THE COUNSEL FOR THE ASSESSEE COULD NOT APPEAR BEFORE TH IS TRIBUNAL WHEN THESE APPEALS OF THE ASSESSEE WERE CALLED FOR HEARING. THE MA 200 & 201/M/2013 STRAPPING SOLUTIONS PVT. LTD. 2 NON-APPEARANCE IS ENTIRELY UNINTENTIONAL AND DUE TO IN ADVERTENT MISTAKE. THUS, THE LD. AR HAS PLEADED THAT THE EX-P ARTE ORDER MAY BE RECALLED AND THE APPEALS OF THE ASSESSEE TO BE R ESTORED. ON THE OTHER HAND, THE LD. DR HAS VEHEMENTLY OPPOSED THE M ISCELLANEOUS APPLICATION OF THE ASSESSEE AND SUBMITTED THAT THE ASSESSEE IS HABITUAL NON-ATTENDING OF HEARING AND THE APPEALS O F THE ASSESSEE WERE ALSO DISMISSED FOR NON-PROSECUTION ON EARLIER OCCASION. 3. HAVING CONSIDERED THE RIVAL SUBMISSIONS AND CARE FUL PERUSAL OF THE RECORD WE NOTE THAT THESE APPEALS OF THE ASS ESSEE WERE EARLIER DISMISSED VIDE ORDER DATED 17.5.2012 FOR NO N-PROSECUTION AND THEREAFTER THE SAID ORDER OF THE TRIBUNAL WAS R ECALLED ON THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. WE DO NOT SEE ANY IMPROVEMENT IN THE CASUAL APPROACH OF THE ASSESSEE BECAUSE THE ASSESSEE IS REPEATEDLY NOT APPEARING BEFORE THIS TR IBUNAL. SINCE THE APPEALS WERE DISMISSED IN LIMINE THEREFORE, IN THE INTEREST OF JUSTICE AND FOR DECIDING THE APPEALS ON MERITS WE R ECALL THE IMPUGNED ORDER DATED 3.4.2013 SUBJECT TO COST OF ` 3000/-. THE ASSESSEE IS EXPECTED TO BE CAREFUL IN FUTURE. THE A PPEALS OF THE ASSESSEE ARE DIRECTED TO BE FIXED FOR HEARING ON 13 .11.2013. SINCE THE DATE OF HEARING OF THE APPEALS HAS BEEN GIVEN I N THE PRESENCE OF BOTH THE PARTIES THEREFORE, NO SEPARATE NOTICE W ILL BE ISSUED. MA 200 & 201/M/2013 STRAPPING SOLUTIONS PVT. LTD. 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED SUBJECT TO COST. 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. AT THE TIME OF HEARING I.E. AT THE TIME OF HEARING I.E. AT THE TIME OF HEARING I.E. ON ON ON ON 20 2020 20 TH THTH TH SEPTEMBER SEPTEMBER SEPTEMBER SEPTEMBER 2 2 2 2013 013 013 013 SD/- SD/- (N. K. BILLAIYA) 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