BHUVAN LEASING AND INFRASTRUCTURE LLP, V. ITO WD 7(1)(2),

MA 315/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1264 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2003-2004
• Appeal Filed On: 26-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH F, MUMBAI BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER M.A. NO. 315/MUM/2013 (ARISING OUT OF ITA NO. 4977/MUM/2006) ASSESSMENT YEAR: 2003-04 M/S. BHUVAN LEASING AND INFRASTRUCTURES LLP. (FORMERLY KNOWN AS M/S. OCEAN CITY TRADING INDIA P. LTD.) A-49, FLAT NO. 1360, MIG COLONY ADARSH NAGAR CO- OPERATIVE SOCIETY LTD., PRABHADEVI, WORLI, MUMBAI- 400 025 PAN: AAMFB 2765 P VS. ITO, WARD 7(1) (2), AAYAKAR BHAVAN MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : MS. VINITA SHAH RESPONDENT BY : SHRI SANJEEV JAIN DATE OF HEARING : 06.12.2013 DATE OF PRONOUNCEMENT : 06.12.2013 O R D E R PER DR. S.T.M. PAVALAN, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 09.07.2013 PASSED EX-PARTE IN ITA NO . 4977/MUM/2006, ON THE GROUND THAT THE CASE WAS EARLIER POSTED IN C BENCH AND S UBSEQUENTLY WHEN THE HEARING WAS FIXED ON 09.07.2013, THE SAME WAS TRANSFERRED TO F BENCH. HOWEVER, THE ASSESSEE WAS NOT IN RECEIPT OF ANY NOTICE REGARDING THE SAID CHA NGE AND HENCE THE MATTER COULD NOT BE MADE OUT AND REPRESENTED. THE ASSESSEE HAS FURTHER SUBMITTED THAT THE NON ATTENDANCE WAS NEITHER DELIBERATE NOR WITH ANY MALICIOUS INTEN TIONS. SINCE, THIS AVERMENT MADE BY THE ASSESSEE IS DULY SUPPORTED BY THE AFFIDAVIT, WE ARE SATISFIED WITH THE REASON ADVANCED BY THE ASSESSEE FOR THE NON-APPEARANCE AT THE TIME OF HEARING FIXED ON 09.07.2013. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 09.07.2013 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS RESPECTIVE ORIGINAL N UMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON 29.01.2014 AS ANNOUNCED IN THE OPEN COURT WHICH HAS BEEN M.A. NO. 315/MUM/2013 (ARISING OUT OF ITA NO. 4977/MUM/2006) M/S. BHUVAN LEASING AND INFRASTRUCTURES LLP ASSESSMENT YEAR: 2003-04 2 TAKEN NOTE BY THE REPRESENTATIVES OF BOTH THE SIDES . THE LD.AR HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 06 TH DAY OF DECEMBER, 2013. SD/- SD/- (SANJAY ARORA) (DR. S.T.M. PAVALAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 06.12.2013. *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR F BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.