HEN PAINTS PVT. LTD., V. DCIT 9(2),

MA 212/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9079 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2003-2004
• Appeal Filed On: 29-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJASHRI DWIVEDY
• Assessee Lawyers: K T HEMANI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES H , MUMBAI B EFORE SHIRI RAJENDRA SINGH, A.M. AND VIJAY PAL RAO, J.M. M. A . NO. : 212 /MUM/201 2 (ARISING OUT OF ITA NO. 3263 /MUM/ 2011 ) ASS ESSMEN T YEAR : 2003 - 04 M/S. HEM PAINTS PVT. LTD. SURVEY NO.62 - 1, NEAR CROWN CERAMIC, VILLAGE : HASANPAR, WANKANER 363 622 MUMBAI OFFICE ADDRESS : G - 1, KHIRA INDUSTRIAL ESTATE, S.T. ROAD, SANTACRUZ WEST, MUMBAI - 400 054 PAN NO: AAACH 0987 VS. DCIT - 9(2) , ROOM NO. 218, AAYAKAR BHAVAN, M. K. ROAD, MUMBAI - 400 020 (AP PELLANT) (RESPONDENT) APPELLANT BY : SHRI K. T. HEMANI RESPONDENT BY : MS. RAJASHRI DWIVEDY DATE OF HEARING : 07.09 .2012 DATE OF PRONOUNCEMENT : 07.09.2012 ORDER PER RAJENDRA SINGH (AM) : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 20.02 .2012 OF THE TRIBUNAL IN ITA NO. 3263/ MUM/20 11 . IN THE SAID ORDER , THE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED FOR WANT OF ANY REPRESENTATI ON FROM THE SIDE OF THE ASSESSEE. TH E ASSESSEE IN THE MISCELLANEOUS APPLICATION HAS SUBMITTED THAT NONE HAD APPEARED AT THE TIME OF HEARING OF APPEAL M.A . NO : 212 / MUM/201 2 M/S. HEM PAINTS PVT. LTD. 2 BECAUSE OF THE FACT THAT THE ASSESSEE HAD NOT RECEIVED THE NOTICE OF HEARING. A N AFFIDAVIT DATED 02.03.2012 HAS BEEN FILED BY THE ASSESSEE IN SUPPORT OF THE CLAIM AND IT HAS BEEN REQUESTED THAT THE ORDER MAY BE RECALL FOR FRESH ADJUDICATION OF THE APPEAL AFTER HEARING THE ASSESSEE. 2 . WE HAVE HEARD BOTH THE PARTIES PERUSED THE RECORDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. WE, THEREFORE, IN THE INTEREST OF JUSTICE, RECALL THE ORDER DATED 20.02 .2012 OF THE TRIBUNAL IN ITA NO. 3263 /MUM/20 11 AND RESTORE THE APPEAL TO ITS ORIGI NAL NUMBER WHICH WILL BE HEARD ON 29.10 .2012. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AND, THEREFORE, NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED BY THE REGISTRY. 3 . IN THE RESULT, THE MISCELLAN EOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. 4 . THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON TODAY I.E. 7 TH SEPTEMBER , 2012. SD/ - SD/ - ( VIJAY PAL RAO ) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT: 07.09. 2012 M.A . NO : 212 / MUM/201 2 M/S. HEM PAINTS PVT. LTD. 3 COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE C.I.T. 4. CIT (A) 5. THE DR, H - BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI ROSHANI