STRAPPING SOLUTIONS, V. ITO 9(3)(2),

MA 33/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0650 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2005-2006
• Appeal Filed On: 24-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI E BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI VIJAY PAL RAO, JM, AND SHRI D. KARUNAK ARA RAO, AM MISCELLANEOUS APPLICATION NO. 33/MUM/2013 ARISING OUT OF ITA NO. 6362 /MUM/2011 (ASST YEAR 2005-2006) M/S. STRAPPING SOLUTIONS PVT. LTD., 703, AUTUMN GROVE, LOKHANDWALA TOWNSHIP, KANDIVALI EAST, MUMBAI- 400 101. VS INCOME TAX OFFICER-19(3)(1), ROOM NO. 307, 3 RD FLOOR, PIRAMAL CHAMBERS, LALBAUG, MUMBAI. (APPLICANT ) (RESPONDENT) PAN NO. AAFCS5628C ASSESSEE BY SHRI BHUPENDRA SHAH REVENUE BY MS. NEERAJ PRADHAN DT. OF HEARING 14 TH JUNE, 2013 DT. OF PRONOUNCEMENT 14 TH , JUNE 2013 ORDER PER D. KARUNAKARA RAO, AM THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE IS D IRECTED AGAINST THE ORDER DATED 1 ST JANUARY, 2013 OF THIS TRIBUNAL, WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS OF THE PARTI ES AND CONSIDERED THE RELEVANT MATERIAL ON RECORD. LD. AR OF THE ASSESSEE EARNESTLY ADMITTE D THAT THE ASSESSEE WAS UNAWARE OF THE HEARING PURPORTEDLY REFIXED FOR HEARING ON 31.12.20 12 AND FURTHER STATES THAT THE AFORESAID HEARING WAS VERY FIRST HEARING FOR WHICH NO NOTICE WAS ISSUED TO THE ASSESSEE AND THUS PRAYED FOR GRANTING A FAIR OPPORTUNITY OF HEARING TO THE A SSESSEE. ASSESSEE FILED AN AFFIDAVIT OF 18 TH JANUARY, 2013 EXPLAINING THE REASONS FOR HIS ABSENC E ON THE SAID DATE. PARA 2 OF THE SAME IS REPRODUCED UNDER. PARA-2, THIS WAS ACTUALLY DUE TO THE FACT THAT TH E E BENCH WAS NOT FUNCTIONING A FEW TIMES AFTER THE FIRST NOTICE OF H EARING WAS FIXED. HENCE THERE WAS SOME CONFUSION AS REGARDS THE NOTING DOWN THE NEXT DATE 2 M/S. SRAPPING SOLUTION PVT. MA 33/M/2013 HEARING. THE APPELLANT THEREFORE COULD NOT INFORM T HE COUNSEL WHO WAS ATTENDING THIS MATTER & HENCE THE APPEAL GOT DISMIS SED. THEREFORE, THERE IS NO WILLFUL ACT OF THE OMISSION TO ATTEND ANY HEA RING BEFORE THE BENCH ON 31/12/2012. 3. THE LD. DR HAS NO OBJECTION FOR GRANTING SUCH AN OPPORTUNITY TO THE ASSESSEE. ON CONSIDERATION OF THE ABOVE, WE FIND OUR ORDER DT. 0 1.01.2013 SHOULD BE RECALLED. ACCORDINGLY WE ORDER. 4. SINCE, THE NEXT DATE OF HEARING OF THE APPEAL I. E. 12.08.2013 HAS BEEN PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO SEPARATE NOTICE OF HEARING OF THE APPEAL SHALL BE GIVEN TO THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCEMENT IN THE OPEN COURT AT THE TIME O F HEARING I.E. 14 TH JUNE, 2013. SD/- SD /- ( VIJAY PAL RAO ) JUDICIAL MEMBER ( D. KARUNAKARA RAO ) ACCOUNTANT MEMBER PLACE: MUMBAI : DATED: 14 TH JUNE, 2013 P RAMOD COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT-IX, MUMBAI 4 CIT(A)-20,MUMBAI 5 DRE BENCH, ITAT, MUMBAI. /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI.