KOHINOOR TEXTILE PRINTERS WORKS, V. DCIT RG 22(1),

MA 28/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1899 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 22-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PITAMBER DAS
• Keywords: Reasonable cause

Judgement Text

1 MA NO.28/MUM/2014 ARISING OUT OF ITA NO.3923/MUM/2010 (ASSESSMENT YEAR: 2006-07) IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, MUMBAI BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER MA NO.28/MUM/2014 ARISING OUT OF ITA NO.3923/MUM/2010 (ASSESSMENT YEAR: 2006-07) M/S. KOHINOOR TEXTILE PRINTING WORKS C/O., J.J. MEHTA & CO. 11 LAXMI BUILDING 2 ND FLOOR OFF TURNER ROAD BANDRA (W) MUMBAI-400 050. VS. DY. COMMISSIONER OF INCOME TAX RANGE-22(1), VASHI NAVI MUMBAI. (APP LIC ANT) (RESPONDENT) PERMAN ENT ACCOUNT NO. : AAAFK 2198 P APPLICANT BY : SHRI TEJAS CHANDARANA REVENUE BY : SHRI PITAMBER DAS DATE OF HEARING : 02/05 /2014 DATE OF PRONOUNCEMENT : 02/05 /2014 O R D E R PER VIJAY PAL RAO, JUDICIAL MEMBER: VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE THE A SSESSEE IS SEEKING RECALL OF EX-PARTE ORDER DATED 27.05.2011 PASSED IN ITA NO.3923/MUM/2010 FOR ASSESSMENT YEAR 2006-07. 2. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED INLIMINE ON ACCOUNT OF FAILURE OF THE ASSESSEE TO ATTEND THE PROCEEDINGS O N THE FIXED DATE OF HEARING. IN THE MISCELLANEOUS APPLICATION IT HAS BEEN SUBMIT TED THAT ASSESSEES 2 MA NO.28/MUM/2014 ARISING OUT OF ITA NO.3923/MUM/2010 (ASSESSMENT YEAR: 2006-07) COUNSEL/AUTHORIZED REPRESENTATIVE SHRI JANAK J. MEH RA, WHO WAS HANDLING THE MATTER, COULD NOT ATTEND THE HEARING ON THE FIXED DATE AS HE WAS SICK AND COULD NOT ATTEND OFFICE FROM 22/05/2011 AND COULD N OT ATTEND OFFICE FOR 10 DAYS. THUS, IT IS PLEADED IN THE APPLICATION THAT T HE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR NON-APPEARANCE ON THE FIXED DA TE OF HEARING. THE REASONS STATED IN THE APPLICATION ARE SUPPORTED BY AN AFFID AVIT DATED 20/01/2014 FILED BY THE APPLICANT. THE LD. DR DID NOT RAISE ANY OBJE CTIONS. 3. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOT H THE PARTIES, WE ARE SATISFIED THAT NON-APPEARANCE OF THE ASSESSEE ON TH E DATE OF HEARING IS SUPPORTED BY SUFFICIENT CAUSE, THEREFORE, AS PER RU LE-24 OF APPELLATE TRIBUNAL RULES, 1963 WE SET ASIDE THE AFOREMENTIONED EX-PART E ORDER DATED 27 TH MAY, 2011 AND RESTORE THE APPEAL FILED BY THE ASSESSEE, WHICH WILL NOW BE FIXED FOR HEARING ON 17/07/2014. THE DATE WAS NOTED BY THE LD. A.R APPEARING ON BEHALF OF THE ASSESSEE WAIVING HIS RIGHT TO RECEIVE NOTICE OF HEARING FOR 17/07/2014. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND MAY, 2014. SD/- SD/- (SANJAY ARORA) ACCOUNTANT MEMBER (VIJAY PAL RAO ) JUDICIAL MEMBER MUMBAI, DATED: 02/05/2014 JV. 3 MA NO.28/MUM/2014 ARISING OUT OF ITA NO.3923/MUM/2010 (ASSESSMENT YEAR: 2006-07) COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.