FLAX INDIA LTD, V. ITO WD 3(1)4,

MA 203/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9094 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 14-09-2012
• Assessment Year: 1990-1991
• Appeal Filed On: 27-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K G KUTTY
• Keywords: Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI . .. . , !' !' !' !' , #$ %& #$ %& #$ %& #$ %& , ,, , ' !' ' !' ' !' ' !' ( ( ( ( BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AN D SHRI AMIT SHUKLA, JUDICIAL MEMBER )) !* . / M.A. NO.203/MUM./2012 . / ITA NO. 4184/MUM./2005 +,$ - ( '* . /. / ASSESSMENT YEAR : 199091 ) FLAX INDIA LTD. 2, GOKUL KUNJ OPP. BANK OF INDIA DANPADA, KHAR (WEST) MUMBAI 400 052 .. 01 / APPELLANT * V/S INCOME TAX OFFICER WARD3(1)(4), AAYAKAR BAHVAN 101, M.K. ROAD, MUMBAI 400 020 .... 2301 / RESPONDENT '0 . / PERMANENT ACCOUNT NUMBER AAACF2234P '* .5$ 6 7 / ASSESSEE BY : MS. USHA DALAL 8' 6 7 / REVENUE BY : MR. K.G. KUTTY * 6 $ / DATE OF HEARING 14.09.2012 !% 9:/ 6 $ / DATE OF ORDER 14.09.2012 !% !% !% !% / ORDER #$ %& #$ %& #$ %& #$ %& , ,, , ' !' ' !' ' !' ' !' ; ; ; ; / PER AMIT SHUKLA, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSES SEE SEEKS RESTORATION OF THE APPEAL IN ITA NO.4184/MUM./2005, WHICH WAS DISMISSED FOR NON-PROSECUTION, VIDE ORDER DATED 30 TH JUNE 2008, PASSED BY THE CO- ORDINATE BENCH OF THE TRIBUNAL, MUMBAI. FLAX INDIA LTD. 2 2. LEARNED COUNSEL, MS. USHA DALAL, REPRESENTING THE A SSESSEE, SUBMITTED BEFORE US THAT THE ASSESSEES CHARTERED ACCOUNTANT, MR. HIMANK DESAI, IS SUFFERING FROM SERIOUS AILMENT VIZ. DEEP VAIN THROM BOSIS AND, THEREFORE, ON THE DATE OF HEARING, HE COULD NOT APPEAR BEFORE THE TRIBUNAL. RELEVANT MEDICAL REPORT IS AVAILABLE ON RECORD. SHE, ACCORDI NGLY, PRAYED THAT SINCE THE ASSESSEE IS PREVENTED BY A REASONABLE CAUSE FROM AP PEARING BEFORE THE TRIBUNAL, THE IMPUGNED ORDER DATED 30 TH JUNE 2008, MAY BE RECALLED FOR HEARING ON MERIT. THE LEARNED DEPARTMENTAL REPRESEN TATIVE, ON THE OTHER HAND, DID NOT OBJECT TO THE SUBMISSIONS OF THE ASSE SSEE AND RELIED ON THE ORDER PASSED BY THE COMMISSIONER (APPEALS). 3. AFTER HEARING THE RIVAL CONTENTIONS AND ON PERUSAL OF THE MATERIAL AVAILABLE ON RECORD, WE HOLD THAT THE ASSESSEE HAS DEMONSTRATED THAT IT WAS PREVENTED BY A REASONABLE CAUSE FROM APPEARING BEFO RE THE TRIBUNAL ON THE DATE OF HEARING. CONSEQUENTLY, IN VIEW OF THE PROVI SO TO RULE-24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, WE REC ALL OUR ORDER DATED 23 RD DECEMBER 2011, PASSED BY THE TRIBUNAL, AND DIRECT T HE REGISTRY TO FIX THE APPEAL FOR HEARING ON 7 TH NOVEMBER 2012. SINCE THIS DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, THE REQUIREMENT OF SEN DING NOTICE TO THE PARTIES IS HEREBY DISPENSED WITH. 4. 5 $< '* A .5$ 6 )) !* '$ > * 8$ ?@ A 4. IN THE RESULT, ASSESSEES M.A. IS TREATED AS ALL OWED. !% 6 :/ B C!*< 14 TH SEPTEMBER 2012 : 6 D A ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH SEPTEMBER 2012 SD/- . .. . !' !' !' !' D. KARUNAKARA RAO ACCOUNTANT MEMBER SD/- #$ #$ #$ #$ %& %& %& %& ' !' ' !' ' !' ' !' AMIT SHUKLA JUDICIAL MEMBER MUMBAI, C CC C! !! !* ** * DATED: 14 TH SEPTEMBER 2012 FLAX INDIA LTD. 3 !% 6 2'$#) E)/$ / COPY OF THE ORDER FORWARDED TO : (1) '* .5$ / THE ASSESSEE; (2) 8' / THE REVENUE; (3) F () / THE CIT(A); (4) F / THE CIT, MUMBAI CITY CONCERNED; (5) )ID 2'$'* , , / THE DR, ITAT, MUMBAI; (6) D. J / GUARD FILE. 3)$ 2'$ / TRUE COPY !%* / BY ORDER 2! 8. K / PRADEEP J. CHOWDHURY 5L '*8 / SR. PRIVATE SECRETARY + / ? 8 / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI