NUEVO CONSULTANCY SERVICES LTD ( FORMERLY KNOWN AS FORBES INFOTAINMENT LTD), MUMBAI V. DCIT 3(1), MUMBAI

MA 236/MUM/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0194 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 28-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAITANYA ANJARIA
• Assessee Lawyers: ADITYA R AJGOANKAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI PAWAN SINGH, JM M .A. NO. 236/MUM/2018 (ARISING OUT OF ITA NO. 4237/MUM/2012) ( ASSESSMENT YEAR: 2007 - 08 ) M/S. NUEVO CONSULTANCY SERVICES PVT. LTD. 41/44, SHAPO ORJI PALLONJI CENTRE, MINOO DESAI MARG, COLABA, MUMBAI - 400 005 VS. DCIT - 3(1), MUMBAI PAN/GIR NO. AABCD 7314 A ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : SHRI ADITYA R. AJGOANKAR RESPONDENT BY : SHRI CHAITANYA ANJARIA DATE OF HEARING : 31.08. 2018 DATE OF PRONOUNCEMENT : 11.09 .2018 O R D E R PER S HAMIM YAHYA, A. M.: BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEEKS RECALL OF THE EX PARTE ORDER OF THIS TRIBUNAL IN ITA NO. 4237/MUM/2012 VIDE ORDER DATED 01.06.2017. 2. UPON HE ARING BOTH THE COUNSEL AND PERUSING THE RECORD AND CONSIDERING THE REASONABLE CAUSE ILLUSTRATED FOR NON REPRESENTATION OF THE ASSESSEE ON THE DATE OF HEARING, WE RECALL THE EX PARTE ORDER OF TH IS TRIBUNAL UNDER THE PROVISO TO RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES . THE SAME READS AS UNDER: 24. HEARING OF APPEAL EX PARTE FOR DEFAULT BY THE APPELLANT. - WHERE, ON THE DAY FIXED FOR HEARING OR ON ANY OTHER DATE TO WHICH THE HEARING MAY BE ADJOURNED, THE APPELLANT DOES NOT APPEAR IN PERSON OR THRO UGH AN AUTHORISED REPRESENTATIVE WHEN THE APPEAL IS CALLED ON FOR HEARING, THE TRIBUNAL MAY DISPOSE OF THE APPEAL ON MERITS AFTER HEARING THE RESPONDENT: PROVIDED THAT WHERE AN APPEAL HAS BEEN DISPOSED OF AS PROVIDED ABOVE AND THE APPELLANT APPEARS AFTER WARDS AND SATISFIES THE TRIBUNAL THAT THERE WAS SUFFICIENT 2 M.A. NO. 236/MUM/2018 M/S. NUEVO CONSULTANCY SERVICES PVT. LTD. CAUSE FOR HIS NON - APPEARANCE WHEN THE APPEAL WAS CALLED ON FOR HEARING, THE TRIBUNAL SHALL MAKE AN ORDER SETTING ASIDE THE EX PARTE ORDER AND RESTORING THE APPEAL. 3. ACCORDINGLY, THE SAID EX PAR TE ORDER OF THE TRIBUNAL IS RECALLED. THE REGISTRY IS DIRECTED TO FIX THE CASE IN A NORMAL COURSE. ISSUE NOTICE TO THE PARTIES ACCORDINGLY. 4. IN THE RESULT, THE M.A. FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11.09.2018 SD/ - SD/ - ( PAWAN SINGH ) (S HAMIM YAHYA) J UDICIAL MEMBER A CCOUNTANT MEMBER MUMBAI ; DATED : 11.09.2018 ROSHANI , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT - CONCERNED 5. DR, ITAT, MUMBAI 6. GUARD F ILE BY ORDER, (DY ./ASSTT. REGISTRAR) ITAT, MUMBAI