VANKATESHWAR INDL CORPORATION, V. ITO WD 24(1)(2),

MA 297/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9074 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2007-2008
• Appeal Filed On: 15-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S C AGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES F , MUMBAI B EFORE SHIRI RAJENDRA SINGH, A.M. AND VIJAY PAL RAO, J.M. M. A . NO. : 297 /MUM/201 2 (ARISING OUT OF ITA NO. 2855 /MUM/20 1 1 ) ASS ESSMEN T YEAR : M/S. VENKATESHWAR INDL. CORPORATION GALA NO.12 /15, 1 ST FLOOR, INTERLINK INDUSTRIAL ESTATE, GUFA ROAD, JOGESHWARI (E), MUMBAI - 400 060 PAN NO: AACFN 6022 B VS. INCOME TAX OFFICER WARD 24(1)(2), C - 10, 6 TH FLOOR, BKC BANDRA, MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S. C. AGARWAL RESPON DENT BY : MS. RAJARSHI DWIVEDY DATE OF HEARING : 07.09 .2012 DATE OF PRONOUNCEMENT : 07.09.2012 ORDER PER RAJENDRA SINGH (AM) : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 09.04 .2012 OF THE TRIBUNAL IN ITA NO. 2855 / MUM/20 11 . IN THE SAID ORDER , THE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED FOR WANT OF ANY REPRESENTATIVE FROM THE SIDE OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL . THE ASSESSEE IN THE MISCELLANE OUS APPLICATION HAS SUBMITTED THAT NONE APPEARED AT THE TIME OF HEARING OF APPEAL BECAUSE OF THE FACT THAT THE M.A. NO : 297 / MUM/201 2 M/S. VENKATESHWAR IN DL. CORPORATION 2 ASSESSEE HAD NOT RECEIVED THE NOTICE OF HEARING AND AN AFFIDAVIT DATED 16 .0 5 .2012 HAS BEEN FILED BY THE ASSESSEE IN SUPPORT OF THE CLAIM AND IT H AS BEEN REQUEST ED THAT THE ORDER MAY BE RECALLED FOR FRESH ADJUDICATION OF THE APPEAL AFTER HEARING THE ASSESSEE. 3. WE HAVE HEARD BOTH THE PARTIES , PERUSED THE RECORDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED THAT THERE WAS A REASONABLE CAU SE FOR NON APPEARANCE OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. WE, THEREFORE, IN THE INTEREST OF JUSTICE, RECALL THE ORDER DATED 09.04 .2012 OF THE TRIBUNAL IN ITA NO. 2855/MUM/2011 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WILL BE H EARD ON 29.10 .2012. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AND, THEREFORE, NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED BY THE REGISTRY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE AS SESSEE STANDS ALLOWED. 5. THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON TODAY I.E. 7 TH SEPTEMBER , 2012. SD/ - SD/ - ( VIJAY PAL RAO ) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT: 07.09. 2012 M.A. NO : 297 / MUM/201 2 M/S. VENKATESHWAR IN DL. CORPORATION 3 COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RES PONDENT, 3. THE C.I.T. 4. CIT (A) 5. THE DR, SMC - BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI ROSHANI