GPT STEEL INDUSTRIES, V. DCIT 8(1),

MA 245/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1450 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 22-11-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 05-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PANKAJ JAISWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G, MUMBAI BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER M.A. NO. 245/MUM/2013 (ARISING OUT OF ITA NO. 3008/MUM/2012) ASSESSMENT YEAR: 2008-09 M/S. GPT STEEL INDUSTRIES LTD. B-509, SAGAR TECH PLAZA SAKINAKA JUNCTION ANDHERI (E), MUMBAI-400 072 PAN: AACCG 0010 H VS. DCIT 8(1) MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PANKAJ JAISWAL RESPONDENT BY : SHRI SANJEEV JAIN DATE OF HEARING : 10.01.2014 DATE OF PRONOUNCEMENT : 10.01.2014 O R D E R PER DR. S.T.M. PAVALAN, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 21.05.2013 PASSED EX-PARTE IN ITA NO. 3008/MUM/2012 ON THE GROUND THAT THOUGH THE COUNSEL WAS PRESENT ON THE D AY OF HEARING I.E., 21.05.2013, BEING A NOVICE IN THE PROCEDURES OF THE TRIBUNAL, MISSED THE TURN OF THE CASE WHEN IT WAS CALLED FOR AND THE CASE WAS DECIDED EX-PARTE AFTER HEARING THE LD.DR. THE COUNSEL FOR THE ASSESSEE HAS FURTHER SUBMITTED THAT THE NON ATTENDANCE WAS NEITHER DELIBERATE NOR WITH ANY MALICIOUS INTENTIONS. SINCE , THE REASONS SUBMITTED BY THE ASSESSEES COUNSEL ARE DULY EVIDENCED BY A SWORN AF FIDAVIT FILED DURING THE COURSE OF THE PROCEEDING, WE ARE SATISFIED WITH THE REASONS A DVANCED BY THE ASSESSEE FOR HIS NON-APPEARANCE AT THE TIME OF HEARING FIXED ON 21.0 5.2013. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL R ULES, 1963, THE EX-PARTE ORDER DATED 21.02.2012 (SUPRA) PASSED BY THE TRIBUNAL IS SET ASIDE AND THE APPEAL OF THE M.A. NO. 245/MUM/2013 (ARISING OUT OF ITA NO. 3008/MUM/2012) M/S. GPT STEEL INDUSTRIES LTD. ASSESSMENT YEAR: 2008-09 2 ASSESSEE IS RESTORED TO ITS RESPECTIVE ORIGINAL NUM BER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON 10.03.2014 AS ANNOUN CED IN THE OPEN COURT WHICH HAS BEEN TAKEN NOTE BY THE REPRESENTATIVES OF BOTH THE SIDES. THE LD.COUNSEL HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 10 TH DAY OF JANUARY, 2014. SD/- SD/- (P.M. JAGTAP) (DR. S.T.M. PAVALAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 10.01.2014. *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR G BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.