APL INTERNATIONAL P.LTD, V. ITO 3(3)(1),

MA 213/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0919 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 20-09-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 17-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M SALMAN KHAN
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE S/SHRI B.R.MITTAL,(JM) AND RAJENDRA SINGH(AM ) . . , , M.A NO.213/MUM/2013 (ARISING OUT OF ITA NO.795/MUM/2010) ASSESSMENT YEAR: 2005-06 APL INTERNATIONAL PVT.LTD., 408,TULSIANI CHAMBERS, NARIMAN POINT, MUMBAI-400021. / VS. INCOME TAX OFFICER WARD 3(1)(1), AAYAKAR BHAVAN, MUMBAI-400020 ./ ./PAN/GIR NO. : AAECA7696R ( # / APPLICANT ) .. ( $ # / RESPONDENT) # / APPLICANT BY : SHRI BHUPENDRA SHAH $ # & /RESPONDENT BY : SHRI M SALMAN KHAN & * / DATE OF HEARING : 20.9.2013 & * /DATE OF PRONOUNCEMENT : 20.9.2013 / O R D E R PER B.R.MITTAL,JM: BY THIS MISCELLANEOUS APPLICATION U/S.254(2) OF TH E ACT, THE ASSESSEE HAS PRAYED TO RECALL EX-PARTE ORDER DATED 2.12.2010 PASSED BY THE TRIBUNAL IN I.T.A. NO.795/MUM/2010 FOR ASSESSMENT YEAR 2005-06. 2. IN THE MISCELLANEOUS APPLICATION, IT IS STATED T HAT THERE WAS SOME CONFUSION IN COMMUNICATION OF THE DATE OF HEARING TO THE COUNSEL OF ASSESSEE, THEREFORE, NON APPEARANCE ON THE FRESH DATE WAS NOT KNOWN TO THE C OUNSEL. THE NON-APPEARANCE ON THE DATE OF HEARING WAS AN INADVERTENT MISTAKE AND NOT INTENTIONAL ONE. IN SUPPORT OF THIS SUBMISSION, HE RELIED ON THE DECISION OF JURI SDICTIONAL HIGH COURT IN THE CASE OF RAINBOW AGRICULTURE INDUSTRIES LTD (132 TAXMAN 752 ) (BOM) AND PRAYED FOR RE-CALL OF EX-PARTE ORDER PASSED BY THE TRIBUNAL. LD. DR HAS N OT DISPUTED ABOVE CONTENTS OF THE APPLICATION. 3. ON CONSIDERATION OF THE FACTS OF THE CASE, WE AR E SATISFIED THAT NON-ATTENDANCE ON BEHALF OF THE ASSESSEE ON THE DATE FIXED FOR I.E 2.12.2010 WAS DUE TO A REASONABLE CAUSE. IN THE INTEREST OF JUSTICE, WE RE-CALL OUR EX-PARTE ORDER DATED 2.12.2010 AND M.A NO.213/MUM/2013 2 DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON THE 17.12.2013. SINCE THE ABOVE DATE WAS INDICATED IN THE PRESENCE OF REPRESENTATIVES OF THE PARTIES, IT WAS MADE CLEAR THAT NO NOTICE OF HEARING OF THE ABOVE DATE WOULD BE ISS UED TO THE PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE PRESENCE OF LD. REPRESENTA TIVE OF THE PARTIES TODAY I.E. ON 20.9.2013. & 0 1 20TH SEPTEMBER, 2013 & SD SD ( / RAJENDRA SINGH) ( . . /B.R.MITTAL) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI: . . ./ SRL , SR. PS ! / COPY OF THE ORDER FORWARDED TO : 1. # / THE APPELLANT 2. $ # / THE RESPONDENT. 3. 6 ( ) / THE CIT(A)- 4. 6 / CIT 5. 7 $9 , * 9 , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) * 9 , /ITAT, MUMBAI