VINOD TEXTILES, MUMBAI V. INCOME TAX OFFICER (TDS) 3(5), MUMBAI

MA 270/MUM/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6000 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2003-2004
• Appeal Filed On: 26-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES F, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM & SHRI RAJESH KUMAR, A M M A NO. 270/MUM/2017 (ARISING OUT OF ITA NO.6382/MUM/2014 FOR ASSESSMENT YEAR : 2003-04) VINOD TEXTILES, LAXMI INDUSTRIAL ESTATE, HANUMAN GALI, LOWER PAREL, MUMBAI 400 013 PAN AAEFV8162A VS. ITO WARD 3 ( 5 ) MUMBAI. (APPLICANT) RESPONDENT) APPLICANT BY : SHRI ANUJ BAJAJ RESPONDENT BY : SHRI SAURABH DESHPANDE DATE OF HEARING : 0 8 . 1 2 .201 7 DATE OF PRONOUNCEMENT : 19 .12.2017 O R D E R PER SAKTIJIT DEY, JUDICIAL MEMBER THE ASSESSEE HAS FILED THE AFORESAID MISCELLANEOUS APPLICATION SEEKING RECALL OF THE EX-PARTE ORDER PASSED, DISMISSING THE CORRES PONDING APPEAL OF THE ASSESSEE. AS STATED IN THE MISCELLANEOUS APPLICATION AND ALSO SUBMITTED BY THE PARTNER OF THE ASSESSEE FIRM, WHO APPEARED BEFORE US, NON-APPEARAN CE ON THE DATE OF HEARING WAS DUE TO UNAVOIDABLE CIRCUMSTANCES. HE SUBMITTED THA T THE ASSESSEE IS FULLY INTERESTED IN PROSECUTING THE APPEAL, THEREFORE, SH OULD BE GRANTED AN OPPORTUNITY OF REPRESENTING ITS CASE ON MERITS. 2. THE LEARNED DR OPPOSED RECALL OF THE ORDER. MA NO270/MUM/2017 VINOD TEXTILES 2 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IT IS EVIDENT, ASSESSEES APPEAL WAS DECIDED EX-PARTE CONSIDERING THE FACT THAT THE ASSESSEE NEITHER APPEARED ON THE DATE FIXED FOR HEA RING NOR SOUGHT ADJOURNMENT FOR REASONABLE CAUSE. HOWEVER, CONSIDERING THE SUBMISS IONS OF THE ASSESSEE, WE ARE INCLINED TO RECALL OUR ORDER, DATED 24.02.2017, IN ITA 6382/MUM/2014 SUBJECT TO PAYMENT OF COST OF ` 2000/- (RUPEES TWO THOUSAND ONLY) TO THE PRIME MIN ISTERS NATIONAL RELIEF FUND WITHIN A PERIOD OF SEVEN DAYS FROM THE DATE OF THIS ORDER. SUBJECT TO THE PAYMENT OF AFORESAID AMOUNT, ASSESSE ES APPEAL SHALL BE RESTORED TO ITS ORIGINAL POSITION AND BE HEARD ON 30 TH JANUARY, 2018. SINCE, THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO FURTHER NOTICE OF HEARING NEED BE SENT TO THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED ON THE CONDITIONS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH DECEMBER 2017. SD/- SD/- (RAJESH KUMAR) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI; DATED : 19 TH DECEMBER, 2017 SA MA NO270/MUM/2017 VINOD TEXTILES 3 COPY OF THE ORDER FORWARDED TO : 1. THE APPL IC ANT. 2. THE RESPONDENT. 3. THE C I T(A), MUMBAI. 4. THE C I T 5. THE DR, F BENCH, ITAT, MUMBAI BY ORDER, //TRUE COPY// (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, MUMBAI