DECCAN SALES CORPORATION LTD, V. ITO WD 9(1)(3),

MA 238/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1131 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 15-11-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 04-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B P K
• Assessee Lawyers: V D INDAPURKAR

Judgement Text

D IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI .. , !'# $ $ $ $ %$ $, & !'# !' BEFORE SHRI P.M. JAGTAP, AM AND SHRI VIJAY PAL RAO, JM %$%$ $'( 238 /MUM/2013 ARISING OUT OF ITA NO. 2338/MUM/2010 ( &( , $-, &( , $-, &( , $-, &( , $-, / / / / ASSESSMENT YEAR 2004-05) M/S DECCAN SALES CORPORATION LTD., 226, MARAY HOUSE, S.V. ROAD, BANDRA, MUMBAI. ( ( ( ( / VS. INCOME TAX OFFICER WARD 9(1)(3), MUMBAI. #/ !./ PAN :AAACD 6439 K (APPLICANT) .. RESPONDENT ) APPLICANT BY : SHRI V.D. INDAPURKAR DEPARTMENT BY : SHRI B.P.K. PANDA !($ 0 / // / DATE OF HEARING : 22-11-2013 12- 0 / DATE OF PRONOUNCEMENT : 22-11-2013 '3 / O R D E R PER P.M. JAGTAP, A.M . : .. , !'# BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 26 TH NOVEMBER, 2010 PASSED EX PARTE IN ITA NO. 2338/MUM /2010 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSE CUTION. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE A SSESSEE IN THE PRESENT MISC. APPLICATION AND FURTHER REITERATED BY ITS LD. COUNS EL FOR THE ASSESSEE AT THE TIME OF HEARING BEFORE US, THE HEARING OF THE APPEAL OF THE ASSESSEE WAS INITIALLY FIXED ON 14-7-2010 AND THE SAME WAS ATTENDED BY THE AUTHORIZ ED REPRESENTATIVE OF THE ASSESSEE AFTER FILING THE PAPER BOOK WELL IN ADVANCE I.E. ON 16-6-2010. FOR WANT OF TIME, THE HEARING FIXED ON 14-7-2010, HOWEVER, WAS ADJOURNED TO 22-9-2010. THERE BEING GANESH IMMERSION DAY ON 22-9-2010, ASSESSEES AUTHO RIZED REPRESENTATIVE THE MA 238/MUM/2013 2 CHARTERED ACCOUNTANT FROM PUNE COULD NOT ATTEND WHI CH RESULTED IN THE DISMISSAL OF THE APPEAL OF THE ASSESSEE BY THE TRIBUNAL FOR NON-PROS ECUTION. HAVING REGARD TO THIS SUBMISSION OF THE ASSESSEE, WE ARE SATISFIED THAT T HERE WAS A SUFFICIENT CAUSE FOR THE NON- APPEARANCE OF THE ASSESSEE WHEN ITS APPEAL WAS CALL ED ON FOR HEARING ON 22-9-2010. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX PARTE ORDER DTD. 26 TH NOVEMBER, 2010 PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO POST THE SAME FOR HEARING ON 17-12-2013 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESENTATIVES OF BOT H THE PARTIES. 3. IN THE RESULT, THE MISC. APPLICATIONS F ILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22-11-2013 . . '3 0 12- 4'(5 22-11-2013 2 0 SD/- SD/- (VIJAY PAL RAO) ( P.M. JAGTAP ) !'# / JUDICIAL MEMBER & !'# / ACCOUNTANT MEMBER MUMBAI ; 4'( DATED 22-11-2013. $.&(.!./ RK , SR. PS '3 0 <&=% >%- '3 0 <&=% >%- '3 0 <&=% >%- '3 0 <&=% >%-/ COPY OF THE ORDER FORWARDED TO : 1. /? / THE APPELLANT 2. <@/? / THE RESPONDENT. 3. A () / THE CIT(A)- CONCERNED, MUMBAI CONCERNED 4. A / CIT CONCERNED, MUMBAI CONCERNED 5. %$D <&&( , , / DR, ITAT, MUMBAI D BENCH 6. E, F / GUARD FILE. '3(! '3(! '3(! '3(! / BY ORDER, !@% <& //TRUE COPY// G G G G/ // /!H !H !H !H ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI