PUNE HEAT TREAT P. LTD, V. ITO WD 2(2)(4),

MA 264/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1299 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 22-11-2013
• Assessment Year: 2003-2004
• Appeal Filed On: 16-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI C BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI SANJAY ARORA, AM & SHRI VIJAY PAL RAO, JM MISCELLANEOUS APPLICATION NO. 264/MUM/2013 ( ARISING FROM ITA NO. 7178/MUM/2011 ASSESSMENT YEAR 2003-04 ) M/S PUNE HEAT TREAT PVT. LTD., 2 ND FLOOR, PIRAMAL MANSION, 235, D. N. ROAD, FORT, MUMBAI-400001 VS THE INCOME TAX OFFICER, WARD 2(2)(4) MUMBAI (APPLICANT) (RESPONDENT) PAN NO. AAACP9811D ASSESSEE BY MS. NEELAM JADHAV REVENUE BY MS. NEERAJA PRADHAN DATE OF HEARING 13 TH DECEMBER 2013 DATE OF PRONOUNCEMENT 13 TH DECEMBER 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 28.3.2013 IN ITA NO. 7178/MUM/2011 WHEREBY THE APPEAL OF THE ASSESSEE WA S 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 A REASONABLE CAUSE DUE TO INADVERTENCE FOR NON ATTENDANCE OF THE ASSESSEE OR HIS COUNSEL/A.R ON THE DATE OF HEARING WHEN THE APPEAL OF THE ASSESSEE WAS DISMISSED. WE, THEREFORE, IN THE INTER EST OF JUSTICE RECALL OUR MA 264/M/2013 PUNE HEAT TREAT PVT. LTD. 2 ORDER DATED 28.3.2013 IN ITA NO. 7178/MUM/2011 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 12.03.2014. 3. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THEREFORE, NO SEPARAT E NOTICES FOR THE HEARING OF APPEAL WILL BE ISSUED TO THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PR ORDER PR ORDER PR ORDER PRONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT AT THE TIME OF HEARIN G I.E. ON AT THE TIME OF HEARING I.E. ON AT THE TIME OF HEARING I.E. ON AT THE TIME OF HEARING I.E. ON 13 1313 13 TH THTH TH DECEMBER DECEMBER DECEMBER DECEMBER 2013 2013 2013 2013 SD/- SD/- (SANJAY ARORA) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI: DATED: 13 TH DECEMBER 2013 SUBODH. COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI