RELIANCE CABLES AND CONDUCTORS P.LTD, V. ITO WD 4(3)(2),

MA 329/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1479 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 02-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B N RAO IZRFKHZ DH LS

Judgement Text

- 1 - VK;DJ VIHYH; VF/KDJ.K MH U;K;IHB EQACBZ ESAA IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUM BAI JH JH JH JH FOT; IKY JKO FOT; IKY JKO FOT; IKY JKO FOT; IKY JKO] ]] ] U;KF;D LNL; ,OA JH U;KF;D LNL; ,OA JH U;KF;D LNL; ,OA JH U;KF;D LNL; ,OA JH ,U ,U,U ,U- -- - DS DS DS DS- -- - FCYYS;K FCYYS;K FCYYS;K FCYYS;K] ]] ] YS[KK LNL; DS LE{K YS[KK LNL; DS LE{K YS[KK LNL; DS LE{K YS[KK LNL; DS LE{K BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER FOFO/K VKOSNU LA[;K /MA NO.329/MUM/2013 ARISING OUT OF ITA;- 3311/MUM/2012 FU/KKZJ.K O'KZ @ ASSESSMENT YEAR 2007-08 RELIANCE CABLES & CONDUCTORS P. LTD 12 SHANTI VILLA CHS 3 RD FLOOR 45 TELLE PARK ROAD ANDHERI (E) MUMBAI 69. CUKE@ VS. THE INCOME TAX OFFICER WARD 4(3)(2), MUMBAI. PAN:- AAACR2900D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VIHYKFKHZ DH VKSJ LS @ ASSESSEE BY SHRI B.N. RAO IZR;FKHZ DH VKSJ LS @ REVENUE BY SHRI RAVI PRAKASH VKNS'K@ VKNS'K@ VKNS'K@ VKNS'K@ ORDER PER VIJAY PAL RAO, JM BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSES SEE IS SEEKING RECALL OF ORDER DATED 3 RD JUNE 2013 PASSED BY THIS TRIBUNAL IN ITA NO. 3311/ MUM/2012. WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FO R WANT OF PROSECUTION FROM THE SIDE OF THE ASSESSEE. 2. WE HAVE HEARD THE LD. AR AS WELL AS THE LD. DR A ND HAVE CAREFULLY CONSIDERED THE RELEVANT MATERIAL ON RECORD. AFTER CONSIDERING THE REASONS GIVEN BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION AND ANNEXURE THERE TO, WE ARE SATISFIED LQUOKBZ DH RKJH[K@ DATE OF HEARING 03-01-2014 ?KKS'K.KK DH RKJH[K@ DATE OF PRONOUNCEMENT 03-01-2014 - 2 - THAT THE ASSESSEE WAS PREVENTED BY REASONABLE AND S UFFICIENT CAUSE FOR NON APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARI NG ON 3 RD JUNE 2013. ACCORDINGLY IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DAT ED 3 RD JUNE 2013 AND RESTORE THE APPEAL TO ITS ORIGINAL NO. WHICH WILL BE HEARD ON 1 0 TH MARCH 2014. THE REGISTRY IS DIRECTED TO FIX THE APPEAL OF THE ASSESSEE ON 10 TH MARCH 2014. THE DATE OF HEARING WAS PRONOUNCED IN THE PRESENCE OF BOTH THE PARTIES WHO HAVE ALSO NOTED DOWN THE SAME, THEREFORE, NO SEPARATE NOTICE OF HEARING IS R EQUIRED TO BE ISSUED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT TODAY I.E 03/01/201 4 SD/- SD/- (N.K. BILLAIYA) (VIJAY PAL RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER SKS SR. P.S, MUMBAI DATED 03/01/2014 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, D BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI