SALE MOHAMMED PADAMSEE & CO., V. DCIT 13(1),

MA 293/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1882 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2007-2008
• Appeal Filed On: 06-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PITAMBER DAS
• Assessee Lawyers: S G KOSHTI
• Keywords: Reasonable cause

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNALE BENCH, MUMB AI .. , , , , , !, ,, , '# '# '# '# ' '' ' $ $ $ $ BEFORE SHRI I.P.BANSAL, JM AND SHRI SANJAY ARORA, A M M.A.NO.293/MUM/2013 ARISING OUT OF ./ I.T.A. NO. 427/MUM/2011 ( % & % & % & % & '& '& '& '& / ASSESSMENT YEAR : 2007-08 ) M/S SALE MOHAMMED PADAMSEE & CO., 12, NEW INDIA INDUSTRIAL ESTATE, MAHAKALI CAVES ROAD, ANDHERI (E), MUMBAI-400093 % % % % / VS. DY. COMMISSIONER OF INCOME-TAX, 13(1), MUMBAI. ( '# ./ PAN : ABVFS7235F ( () / APPELLANT ) .. ( *+() / RESPONDENT ) () , - ' / APPELLANT BY : SHRI S.G.KOSHTI *+() , - ' / RESPONDENT BY : SHRI PITAMBER DAS % , .# / DATE OF HEARING : 09/05/2014 / ' , .# / DATE OF PRONOUNCEMENT : 09/05/2014 '0 / O R D E R PER I.P.BANSAL, JM: VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE THE A SSESSEE IS SEEKING RECALL OF THE EX-PARTE ORDER DATED 17/07/2 013 PASSED IN ITA NO. 427/MUM/2011 FOR A.Y 2007-08. APPEAL FILED BY THE ASSESSEE WAS DISMISSED IN LIMINE ON ACCOUNT OF FAILURE OF THE ASSESSEE TO ATTEND TH E HEARING ON 17/07/2013. 2. IN THE MISCELLANEOUS APPLICATION, IT IS STATED T HAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR NON-APPEARANCE ON THE FIXED DATE OF HEARING AS THERE WAS SOME CONFUSION ABOUT THE APPOI NTED DATE OF 17/07/2013, THEREFORE, THE COUNSEL OF THE ASSESSEE NAMELY SHRI M.K.KULKARNI COULD NOT ATTEND HEARING OF THE APPEAL ON THE SAID DATE. THEREFORE IT IS PRAYED IN THE MISCELLANEOUS APPLICA TION THAT THE 2 M.A. NO.293/MUM/2013 M/S. SALE MOHAMMED PADMASEE & CO. AFOREMENTIONED EX-PARTE ORDER SHOULD BE RECALLED AN D THE APPEAL OF THE ASSESSEE SHOULD BE RESTORED FOR HEARING AFRESH. THE REASONS STATED IN THE APPLICATION ARE SUPPORTED BY AN AFFIDAVIT FILED BY SHRI M.K.KULKARNI ADVOCATE, COPY OF THE SAID AFFIDAVIT HAS BEEN PLACE D ON RECORD AND WAS ALSO GIVEN TO LD. DR. 3. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOT H THE PARTIES, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFIC IENT CAUSE FOR ITS NON- APPEARANCE ON THE FIXED DATE OF HEARING, THEREFORE EXERCISING THE POWERS AS GIVEN IN THE PROVISO TO RULE-24 OF APPELLATE TRIBUNAL RULES, 1963, WE SET ASIDE THE AFOREMENTIONED EX-PARTE ORDER DATED 1 7/07/2013 AND RESTORE THE APPEAL FILED BY THE ASSESSEE WHICH WILL NOW BE FIXED FOR HEARING ON 12/08/2014 . THE FIXED DATE OF HEARING WAS NOTED BY BOTH THE P ARTIES DURING THE HEARING OF THIS MISCELLANEOUS APPLICATIO N WAIVING THEIR RIGHTS TO RECEIVE NOTICE FOR THAT HEARING. WE DIRECT ACCOR DINGLY. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED IN THE MANNER AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT TODAY I.E. 9 TH DAY OF MAY, 2014. '0 , / ' # ' 1 2%3 9/05/ 2014 , 4 5 SD/- SD/- ( SANJAY ARORA ) ( I.P.BANSAL ) '# / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI; 2% DATED.- 09/05/2014 F{X~{T? P.S/. % . . '0 '0 '0 '0 , ,, , *.67 *.67 *.67 *.67 8'7'. 8'7'. 8'7'. 8'7'. / COPY OF THE ORDER FORWARDED TO : 1. () / THE APPELLANT 2. *+() / THE RESPONDENT. 3 M.A. NO.293/MUM/2013 M/S. SALE MOHAMMED PADMASEE & CO. 3. 9 ( ) / THE CIT(A)- CONCERNED, MUMBAI 4. 9 / CIT CONCERNED, MUMBAI 5. 7:4 *.% , , / DR, ITAT, MUMBAI E BENCH 6. 4;& < / GUARD FILE. '0% '0% '0% '0% / BY ORDER, +7. *. //TRUE COPY// = == = / > > > > (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI