CROMPTON GREAVES(MUMBAI UNITS) EMPLOYEES WELFARE TRUST, V. ITO 23(1)(4),

MA 276/MUM/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4341 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 27-11-2015
• Court: TRIBUNAL
• Assessee Lawyers: DR RAJENDRAKUMAR JAIN
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE S/SHRI B.R. BASKARAN (AM) & AMIT SHUKLA (JM) M.A. NO. 276/MUM/2015 ARISING OUT OF I.T.A. NO. 5588 /MUM/ 2013 (ASSESSMENT YEAR 2006 - 07 ) CROMPTON GREAVES (MUMBAI UNITS) EMPLOYEES WELFARE TRUST C /O. CROMPTON GREAVES LTD., CENTRAL SERVICES KANJURMARG (EAST) MUMBAI - 400 042. VS. CIT CIRCLE - 29(1)(2) [ERSTWHILE CIT CIRCLE - 23(1)(4)] BUILDING NO. C - 10 1 ST FLOOR PRATYAKSHAKAR BHAVAN BANDRA KURLA COMPLEX, BANDRA(E) MUMBAI - 400 051. ( APPELLANT ) ( RESPO NDENT ) PAN NO. AAATC1733C ASSESSEE BY DR. RAJENDRAKUMAR JAIN DEPARTMENT BY SHRI ABHINAY KUMBHAR DATE OF HEARING 6 .5 . 201 6 DATE OF PRONOUNCEMENT 6 . 5 . 201 6 O R D E R PER B.R. BASKARAN, A M : - THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLIC ATION SEEKING RECALL OF THE EX - PARTE ORDER OF THE TRIBUNAL DATED 23.6.2015. 2. LEARNED COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED THAT THE OFFICE OF THE TRUST WAS IN THE PROCESS OF BEING SHIFTED AND HENCE NOTICE OF HEARING DID NOT REACH IN HANDS OF THE OFFICE BEARER. HE FURTHER SUBMITTED THAT THE ASSESSEE IS AN EMPLOYEES WELFARE TRUST BEING MANAGED B Y OFFICERS ELECTED FROM YEAR TO YEAR. ACCORDINGLY HE SUBMITTED THAT THE ASSESSEE COULD NOT MAKE ARRANGEMENT TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HE ARING AND ACCORDINGLY PRAYED FOR RECALL OF THE EX - PARTE ORDER. CROMPTON GREAVES (MUMBAI UNITS) EMPLOYEES WELFARE TRUST 2 3. WE HEARD LEARNED DEPARTMENTAL REPRESENTATIVE, WHO OBJECTED TO THE REQUEST MADE BY THE ASSESSEE. 4. HAVING HEARD THE RIVAL CONTENTIONS, WE ARE OF THE VIEW THAT THERE IS SUFFICIENT CAUSE FOR THE ASSESSEE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. ACCORDINGLY IN EXERCISE OF POWER GRANTED TO THE BENCH UNDER RULE 24 OF THE APPELLATE TRIBUNAL RULES, WE RECALL THE IMPUGNED ORDER OF THE TRIBUNAL DATED 23.6.2015. WE ALSO DIRECT TH E REGISTRY TO POST THIS APPEAL FOR FINAL HEARING ON 21.7.2016. SINCE DATE OF HEARING HAS BEEN ANNOUNCED IN THE PRESENCE OF BOTH THE PARTIES, THEY MAY NOTE THAT THE REGISTRY SHALL NOT SEND FORMAL NOTICE OF HEARING TO THEM I.E. THE PRESENT ORDER SHOULD ALSO BE CONSIDERED AS NOTICE OF HEARING. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER HAS BEEN PRONOU NCED IN THE OPEN COURT ON 6 .5 .2016 . SD/ - SD/ - (AMIT SHUKLA ) (B.R.BASKARAN ) JUDICIAL ME MBER ACCOUNTANT MEMBER MUMBAI ; DATED : 6 / 5 /20 1 6 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORD ER, //TRUE COPY// ( DY./ASSTT. REGISTRAR) ITAT, MUMBAI PS