SIMPLEX ENGG AND FOUNDRY WORKS P.LTD, V. DCIT 3(3),

MA 264/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0062 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 01-02-2013
• Assessment Year: 1997-1998
• Appeal Filed On: 30-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NATASHA MANGAT
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI E BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI B RAMAKOTAIAH, AM & SHRI VIJAY PAL RAO , JM MISCELLANEOUS APPLICATION NO. 264/MUM/2012 ARISING FROM ITA NO. 6108/MUM/2010 (ASST YEAR 1997-98 ) SIMPLEX ENGG & FOUNDRY WORKS P LTD A-601/602 FAIRLINK CENTRE NEAR MONGINS OFF ANDHERI LINK ROAD, MUMBAI 50 VS THE DY COMMR OF INCOME TAX 3(3), MUMBAI (APPLICANT) (RESPONDENT) PAN NO. AABCS49930P ASSESSEE BY MS NATASHA MANGAT REVENUE BY SH DEPAK KUMAR SINHA DT.OF HEARING 1 ST FEB 2013 DT OF PRONOUNCEMENT 1 ST FEB 2013 ORDER PER VIJAY PAL RAO, JM THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON WITH PRAYER TO RECALL THE ORDER OF THE TRIBUNAL DATED 1.2.2010 IN ITA NO. 610 8/MUM/2010 WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON PROSECUTION. 2 WE HAVE HEARD THE PARTIES AND CONSIDERED THE AV ERMENTS MADE IN THE AFFIDAVIT FILED ALONG WITH THE APPLICATION. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON ATTENDANCE OF THE ASSESSEE OR HIS COU NSEL/A.R ON THE DATE OF HEARING WHEN THE APPEAL OF THE ASSESSEE WAS DISMISSED. WE, THEREFORE, IN THE INTEREST OF JUSTICE RECALL OUR ORDER DATED 1.2.2010 IN ITA NO. 6108/MUM/2010 AND FIXED THE APPEAL FOR HEARING ON 8 TH APRIL 2013. MA 264/M/2012 . 2 3. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THEREFORE, NO SEPARATE NOTICES FOR THE HEARING OF APPEAL WILL BE ISSUED TO THE PARTIES. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ACCORDINGLY FOR HEARING. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCEMENT IN THE OPEN COURT AT THE TIME OF HEARING I.E. ON 1 ST FEB 2013 SD/- SD/- ( B RAMAKOTAIAH ) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 1 ST FEB 2013 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI