DELTA IRON AND STEEL CO. P. LTD, V. ASST CIT CEN CIR 10,

MA 291/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9146 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 14-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH MEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, D, MUMBAI BEFORE S/SHRI DINESH KUMAR AGARWAL, JM AND B. RAMAK OTAIAH, AM M.A. NO. 291/MUM/2012 ARISING OUT OF ITA NO. 4797/MUM/2010 (ASSESSMENT YEAR 2007-08) M/S DELTA IRON & STEEL. CO. PVT. LTD., 210, SANT TUKARAM ROAD, CARNAC BUNDER, MUMBAI 400 009. PAN: AAACD8450A THE ASST. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-10, MUMBAI. APPLICANT V/S RESPONDENT DATE OF HEARING : 28- 09-2012 DATE OF PRONOUNCEMENT : 28-09-201 2 APPLICANT BY : NONE RESPONDENT BY : SHRI O M PRAKASH MEENA O R D E R PER DINESH KUMAR AGARWAL (JM) THIS MISC. APPLICATION FILED BY THE ASSESSEE FOR TH E A.Y. 2007-08 IS DIRECTED AGAINST THE ORDER PASSED BY THE TRIBUNAL I N ITA NO. 4797/MUM/2010 DTD. 17-8-2011. 2. AT THE TIME OF HEARING, NONE ATTENDED ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION FOR THE ADJOURNMENT OF THE CASE, TH EREFORE, IT WAS DECIDED TO DISPOSE OF THE MISC. APPLICATION EX PARTE, QUA THE ASSESSEE, ON MERITS, AFTER HEARING THE LD. D.R. 3. THE APPLICANT IN THE MISC. APPLICATION DTD. 14-2 -2012 SUPPORTED BY AFFIDAVIT DTD. 24-2-2012 OF MR. DINESH MEHTA, DIREC TOR OF THE COMPANY STATED IN PARAS 4 & 5 OF THE AFFIDAVIT AS UNDER:- MA 291/MUM/2012 2 4. HOWEVER, WHILE NOTING DOWN THE DATE OF HEARING IN OUR DIARY, WE WRONGLY NOTED THE DATE OF HEARING AS AUGUST, 18, 2011 INSTE AD OF AUGUST, 17, 2011. SO WE COULD NOT ATTEND THE HEARING. 5. IN THE AFTERNOON OF AUGUST, 17, 2011, WE REALIZE D THAT THE HEARING FOR THE CAPTIONED APPEAL WAS SCHEDULED ON AUGUST 17, 20 11; AND THERE WAS ERROR ON OUR PART IN NOTING THE DATE AS AUGUST 18, 2011. THEN WE SENT OUR PERSON TO BENCH CLERK AND WE WERE INFORMED THAT THE CASE WAS HEARD. IT WAS, THEREFORE, SUBMITTED THAT THE EX-PARTE ORDE R PASSED BY THE TRIBUNAL BE RECALLED. 4. AT THE TIME OF HEARING, THE LD. D.R. DID NOT OBJ ECT TO THE RECALLING OF THE ORDER. 5. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HA VING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING T HE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZE D REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EX-PARTE ORDER DTD. 17-8-2011 PASSED BY THE TRIBUNAL IS RECALLED. THE NEXT DATE OF HEARING IS FIXED ON 11-12-2012. THE REGISTRY IS DIRECTED TO ISSUE NOTICE OF HEARING TO THE PARTIES THROUGH RPAD. ACCORDINGLY THE MISC. APPLICATION FILED BY THE ASSE SSEE IS ALLOWED. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28-9-2012. SD/- SD/- ( B. RAMAKOTAIAH, ) (DINESH KUMAR AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 28-9-2012. RK.: MA 291/MUM/2012 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT , CONCERNED, MUMBAI 4. CIT(A) CONCERNED, MUMBAI 5. DR D BENCH 6. GUARD FILE. BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI