ROYAL AIRCON PRIVATE LIMITED, MUMBAI V. INCOME TAX OFFICER WARD-15(3)(1), MUMBAI

MA 298/MUM/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9118 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 23-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISHANT SAMAIYA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & M.A.NO.298/MUM/2018 & 299/MUM/2018 (ARISING OUT OF ITA NO S.6046 / MUM/20 1 7 & 6047/MUM/2017 ( ASSESSMENT YEAR : 201 0 - 11 & 2011 - 12 ) M/S. ROYAL AIRCON PVT. LTD, A - 304, S ILVER BIRCH VASANT GARDEN MULUND (WEST) MUMBAI 400 082 VS. INCOME TAX OFFICER WARD 15(3)(1) MUMBAI PAN/GIR NO. AAECR0058A ( APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY SHRI DEVENDRA JAIN REVENUE BY SHRI NISHANT SAMAIYA DATE OF HEARING 07 / 12 /201 8 DATE OF PRONOUNCEMENT 13 / 12 /201 8 / O R D E R PER R.C.SHARMA (A.M) : THESE TWO MISCELLANEOUS APPLICATIONS AROSE OUT OF ITA NO S . 6046/MUM/2017 & 6047/MUM/2017 FOR WHICH TRIBUNAL HAVE PASSED THE ORDER DATED 18/12/2017. 2. IT WAS ARGUE D BY LEARNED AR THAT APPEAL FOR THE A.Y RS .2010 - 11 AND 2011 - 12 WAS DECIDED BY THE TRIBUNAL VIDE ORDER DATED 18/12/2017 EXPARTY. LEARNED AR ALSO PLACED ON RECORD AFFIDAVIT EXPLAINING THE REASON FOR NON - APPEARANCE ON THE DATE FIXED FOR HEARING. M A NO. 298/MUM/2018 & 299/MUM/2018 M/S. ROYAL AIRCON PVT. LTD., 2 3. WE HAVE GON E THROUGH THE AFFIDAVIT DATED 19 TH APRIL 2018 AND FOUND THAT THERE WAS A REASONABLE CAUSE FOR NON - APPEARANCE BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING . THEREFORE, IN THE SUBSTANTIAL INTEREST OF JUSTICE, WE RECALL THE EXPARTY ORD ER OF TRIBUNAL DATED 18/12/2017 AND REGISTRY IS DIRECTED TO AGAIN FIX THE CASES FOR HEARING AFTER SERVICE OF NOTICE TO BOTH THE PARTIES. 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 / 12 /201 8 SD/ - (R.C.SHARMA) ACCOUNTANT MEMBER MUMBAI ; DATED 13 / 12 /201 8 KARUNA SR. PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMB AI 6. GUARD FILE. //TRUE COPY//