AMARCHAND MANGALDAS AND SURESH . A.S. SHROFF & CO., V. CIT CITY-11,

MA 205/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0887 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 13-09-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 10-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K SAHU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUM BAI , BEFORE SHRI D. MANMOHAN, VP AND SHRI SANJAY ARORA, AM MA NO.205/MUM/2013 (ARISING OUT OF ITA NO. 8279/MUM/2011) ASSESSMENT YEAR 2007-08 AMARCHAND & MANGALDAS & SURESH A. SHROFF & CO. 3 RD FLOOR, LENTIN CHAMBERS, DALAL STREET, FORT, MUMBAI-400 001 VS. COMMISSIONER OF INCOME TAX 11, 4 TH FLOOR, AAYAKAR BHAVAN, M. K. ROAD, CHURCHGATE, MUMBAI-400 020 !'! ./PAN/GIR NO. AAAFA 6542 P ( # /APPELLANT ) : ( $% # / RESPONDENT ) #& / APPELLANT BY : MS. ARATI VISSANJI $% #'& / RESPONDENT BY : SHRI R. K. SAHU ( )*'+, / DATE OF HEARING : 27.09.2013 -./'+, / DATE OF PRONOUNCEMENT : 27.09.2013 !0 O R D E R PER SANJAY ARORA, A. M.: THIS IS A MISCELLANEOUS APPLICATION BY THE ASSESSEE , AGITATING THE IN LIMINE DISMISSAL OF ITS CAPTIONED APPEAL BY THE TRIBUNAL V IDE ITS ORDER DATED 25.04.2013 ON ACCOUNT OF NON-PROSECUTION. 2. THE ASSESSEE HAS NOW MOVED AN APPLICATION STATIN G THE REASONS FOR THE NON- APPEARANCE ON THE RELEVANT DATE OF HEARING, I.E., 2 5.04.2013, AS WELL AS ON THE DATE OF HEARING PRIOR THERETO, AVERMENTS IN RESPECT OF WHIC H ARE ALSO MADE PER AN AFFIDAVIT DATED 04.06.2013 BY MS. JYOTSNA SHRIKANT SAWANT, THE EMPLOYEE OF THE ASSESSEE-FIRM MA NO. 205/M/13 (A.Y. 2007-08) AMARCHAND & MANGALDAS & SURESH A. SHROFF & CO. VS. CIT 2 IN CHARGE OF THE TAX MATTERS. THE LD. DEPARTMENTAL REPRESENTATIVE (DR) COULD NOT BRING ANY INFIRMITY IN THE SAME TO OUR NOTICE. UNDE R THE CIRCUMSTANCES, WE, THEREFORE, ACCEPTING THE REASONS AS GENUINE AND BONA FIDE , ADMIT THE ASSESSEES INSTANT PETITION, AND DIRECT THE RECALL OF THE IMPUGNED ORDER AS PRAY ED FOR THEREBY. THE DATE OF THE HEARING OF THE RECALLED APPEAL WAS ALSO PRONOUNCED IN THE OPEN COURT ON THE CONCLUSION OF THE HEARING, I.E., 05.12.2013 , IN VIEW OF WHICH NO SEPARATE NOTICES FOR HEARING SHALL BE SENT TO THE PARTIES. WE DECIDE ACC ORDINGLY. 4. IN THE RESULT, THE ASSESSEES MISCELLANEOUS APPL ICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON SEPTEMBER 27, 2013 SD/- SD/- (D. MANMOHAN) (SANJAY ARORA) / VICE PRESIDENT / ACCOUNTANT MEMBER ( 1* MUMBAI; 2 DATED : 27.09.2013 )3 ROSHANI , SR. PS !'#$ %$&' COPY OF THE ORDER FORWARDED TO : 1. # / THE APPELLANT 2. $% # / THE RESPONDENT 3. !! ( 4+ 5 6 / THE CIT(A) 4. !! ( 4+ / CIT CONCERNED 5. 7)89$3+3:; ! ,:;/ ( 1* / DR, ITAT, MUMBAI 6. 9<=* GUARD FILE ' / BY ORDER, (/') * (DY./ASSTT. REGISTRAR) , ( 1* / ITAT, MUMBAI