BLUE STAR INFOTECH LTD, V. ASST CIT 6(1),

MA 303/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9515 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 21-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S K TYAGI

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B MUMBAI . , / BEFORE SHRI D. MANMOHAN, VICE PRESIDENT /AND !'# , ! . . SHRI RAJENDRA, ACCOUNTANT MEMBER MA NO. 302/MUM/2012 (ARISING OUT OF ITA NO. 5750/M/2010) ASSESSMENT YEAR 2003-04 MA NO. 303/MUM/2012 (ARISING OUT OF ITA NO. 5751/M/2010) ASSESSMENT YEAR 2004-05 M/S. BLUE STAR INFOTECH LTD., 4 TH FLOOR, BAND BOX HOUSE, DR. ANNIE BESANT ROAD, WORLI, MUMBAI 400 030 PAN: AAACB 6385 J VS. ACIT 6(1), MUMBAI. ( $% / APPELLANT ) ( &'$% / RESPONDENT ) APPELLANT BY : SHRI S.K. TYAGI RESPONDENT BY : SHRI MANOJ KUMAR ( )* / DATE OF HEARING : 19-10-2012 +, ( )* / DATE OF PRONOUNCEMENT : 19-10-2012 -!. / O R D E R PER RAJENDRA, A.M. THESE MISC. APPLICATIONS FILED BY THE ASSESSEE FOR THE A.YS. 2003-04 & 2004- 05 ARE DIRECTED AGAINST THE ORDERS PASSED BY THE TR IBUNAL IN ITA NOS. 5750 & 5751/MUM/2010 DTD. 04-04-2012. 2. THE APPLICANT IN THESE MISC. APPLICATIONS DTD. 21-0 5-2012 SUPPORTED BY AFFIDAVITS DT. 16-05-2012 OF MR. SUNEEL M. ADVANI, MANAGING DI RECTOR OF M/S. BLUE STAR INFOTECH LTD., 4 TH FLOOR, BAND BOX HOUSE, DR. ANNIE BESANT ROAD, WORL I, MUMBAI- 400 030 INTER ALIA STATED THAT WHEN THE HEARING OF APPEALS WAS FIXED FOR 04-04-2012 MA NO. 302/MUM/2012 MA NO. 303/MUM/2012 2 THROUGH NOTICE BOARD, AS IT MENTIONED IN THE TRIBUN ALS ORDER, THE SAME DID NOT COME TO THE KNOWLEDGE OF THE APPELLANT WHICH WAS THE ONL Y REASON FOR NOT ATTENDING THE HEARING. IT WAS, THEREFORE, SUBMITTED THAT THE EX- PARTE ORDER PASSED BY THE TRIBUNAL SHOULD BE RECALLED. 3. AT THE TIME OF HEARING, THE LD. DEPARTMENTAL REPRE SENTATIVE (DR) DID NOT OBJECT TO THE RECALLING OF THE ORDER. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAVING SATISFIE D ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCUMSTANCE S OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDING LY THE EX-PARTE ORDER DTD. 04-04-2012 PASSED BY THE TRIBUNAL IS RECALLED. PAR TIES HAVE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 31-01-2013 AS INFORMED IN THE OPE N COURT. ACCORDINGLY THE MISC. APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. 5. IN THE RESULT, THE MISC. APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19-10-201 2. SD/- SD/- ( . / D. MANMOHAN) ( !'# / RAJENDRA) / VICE PRESIDENT !* -/ / ACCOUNTANT MEMBER MUMBAI, 0- DATE: 19 TH OCTOBER, 2012 TNMM -!. -!. -!. -!. ( (( ( &)1 &)1 &)1 &)1 2!1,) 2!1,) 2!1,) 2!1,) / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. THE CONCERNED CIT (A) 4. THE CONCERNED CIT 5. DR B BENCH, ITAT, MUMBAI 6. GUARD FILE '1) &) //TRUE COPY// -!. -!. -!. -!. / BY ORDER, / DY./ASSTT. REGISTRAR , / ITAT, MUMBAI