KALSARIA DIAMONDS, V. DCIT 16(3),

MA 331/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2539 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 03-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PAWAN KU MAR BEERLA
• Assessee Lawyers: ASHOK J PATIL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI . . , . , ! ' BEFORE SHRI I.P. BANSAL, JM AND SHRI SANJAY ARO RA, AM M.A. NO.331/MUM/2014(ARISING OUT OF I.T.A. NO. 1782/MUM/2012 ASSESSMENT YEAR: 2008-09) M/S.KALSARIA DIAMONDS, 1407, PANCHRATNA, MAMA PARMANAND MARG, OPERA HOUSE, MUMBAI -04. # # # # / VS. THE DCIT 16(3), MUMBAI. $ ! ./ % ./ PAN/GIR NO. : AAEFK 5738P (APPLICANT) .. ( &'$( / RESPONDENT ) APPLICANT BY SHRI ASHOK J. PATIL RESPONDENT BY SHRI PAWAN KUMAR BEERLA # ) *+! / DATE OF HEARING : 07/11/2014 ,- ) *+! / DATE OF PRONOUNCEMENT : 07/11/2014 . / O R D E R PER I.P.BANSAL,J.M: VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE THE ASSESSEE IS SEEKING THE RECALL OF EX-PARTE ORDER DATED 05/09/2013 PASSED IN ITA NO.1782/MUM/2012 IN RESPECT OF ASSESSMENT YEAR 2008-09 IN THE CASE OF T HE ASSESSEE. 2. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED O N ACCOUNT OF NON- APPEARANCE ON THE FIXED DATE OF HEARING. IN THE MI SCELLANEOUS APPLICATION IT IS THE CASE OF THE ASSESSEE THAT ASSESSEE DID NOT RECE IVE THE NOTICE VIDE WHICH THE DATE OF HEARING WAS FIXED, MAY BE ON ACCOUNT OF CL OSURE OF THE OFFICE OF THE ASSESSEE AND IT IS REQUESTED IN THE APPLICATION THA T ASSESSEE WANT TO PURSUE THE APPEAL FILED BY IT AND FAILURE OF THE ASSESSEE TO A TTEND THE PROCEEDINGS ON THE FIXED DATE OF HEARING IS DUE TO BONA-FIDE REASON OF NOT RECEIVING THE NOTICE. THE M.A. NO.331/MUM/2014 2 CONTENTS OF THE APPLICATION ARE SUPPORTED BY AN AFF IDAVIT IN WHICH IT HAS ALSO BEEN STATED THAT THE MATTER WILL BE PURSUED IF APPEAL IS RESTORED. 3. WE HAVE HEARD BOTH THE PARTIES AND THEIR CONTENT IONS HAVE CAREFULLY BEEN CONSIDERED. IN VIEW OF ABOVE SITUATION, WE ARE SATISFIED THAT THERE WAS EXISTENCE OF SUFFICIENT CAUSE DUE TO WHICH ASSESSEE COULD NOT APPEAR ON THE FIXED DATE OF HEARING. THEREFORE, REFERRING TO PROVISO T O RULE-24 OF APPELLATE TRIBUNAL RULES, WE SET ASIDE THE AFOREMENTIONED EX-PARTE OR DER DATED 05/09/2013 AND RESTORE THIS APPEAL FOR HEARING AFRESH. THEREFORE, WE DIRECT THE REGISTRY TO FIX THIS APPEAL ON 15/12/2014. THE FIXED DATE OF HEARI NG WAS DULY NOTED BY LD. AR WAIVING HIS RIGHT TO RECEIVE NOTICE OF HEARING IN THIS REGARD. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07/ 11/2014 . . ) - ! / 0#1 07/11/2014 ) 2 SD/- SD/- ( SANJAY ARORA) (I.P.BANSAL) /ACCOUNTANT MEMBER ! /JUDICIAL MEMBER MUMBAI; 0# DATED 07/11/2014 . . . . ) )) ) &*3 &*3 &*3 &*3 4 3-* 4 3-* 4 3-* 4 3-* / COPY OF THE ORDER FORWARDED TO : 1. $( / THE APPELLANT 2. &'$( / THE RESPONDENT. 3. 5 ( ) / THE CIT(A)- 4. 5 / CIT 5. 362 &*# , , / DR, ITAT, MUMBAI 6. 27 8 / GUARD FILE. .# .# .# .# / BY ORDER, '3* &* //TRUE COPY// 9 99 9 / : : : : (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI . # . SR. PS-VM