SUMI TOMO CHEMICAL INDIA P.LTD, V. DCIT 3(3),

MA 336/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1311 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2005-2006
• Appeal Filed On: 06-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M L PERUMAL
• Assessee Lawyers: ASTHA BHATIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH E, MUMBAI BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER M.A. NO. 335/MUM/2013 (ARISING OUT OF ITA NO. 1353/MUM/2012) ASSESSMENT YEAR: 2004-05 & M.A. NO. 336/MUM/2013 (ARISING OUT OF ITA NO. 1354/MUM/2012) ASSESSMENT YEAR: 2005-06 SUMITOMO CHEMICAL INDIA PRIVATE LIMITED. 6 TH FLOOR, MOTI MAHAL 195, J TATA ROAD, CHURCHGATE MUMBAI-400 020 PNR:AAECS 3750 L VS. DCIT- 3(3) MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI JITENDRA JAIN & SMT. ASTHA BHATIA RESPONDENT BY : SHRI M.L PERUMAL DATE OF HEARING : 20.12.2013 DATE OF PRONOUNCEMENT : 20.12.2013 O R D E R PER DR. S.T.M. PAVALAN, JM: BY THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE I S SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 20.08.2013 PASSED EX-PARTE IN IT A NO. 1353/MUM/2012 AND 1354/MUM/2012 ON THE GROUND THAT THE NON APPEARANCE ON THE SAID D AY OF HEARING WAS DUE TO THE MISTAKE COMMITTED BY SHRI JITENDRA JAIN, ADVOCATE WHO APPEARED IN THE CASES DURING THE PREVIOUS HEARING IN NOTING THE DAT E OF HEARING AS 28.08.2013 INSTEAD OF 20.08.2013 AND INFORMING THE SAME TO SMT.ASTHA B HATIA WHO WAS SUPPOSED TO REPRESENT THE ASSESSEE ON THE SAID DAY OF HEARING. DUE TO THE SAID FACT, THE MATTER M.A. NO. 335/MUM/2013 336/MUM/2013 (ARISING OUT OF ITA NO. 1353/MUM/2012) (ARISING OUT OF ITA NO. 1354/MUM/2012 ASSESSMENT YEARS: 2004-05 & 2005-06 SUMITOMO CHEMICAL INDIA PRIVATE LIMITED 2 COULD NOT BE MADE OUT AND REPRESENTED BY SMT.ASTHA BHATIA WHEN THE HEARING WAS FIXED ON 20.08.2013. THE SAID FACTS ARE AVERRED BY SHRI JITENDRA JAIN IN THE AFFIDAVIT DATED 05.09.2013 FILED BEFORE US. THE ASSESSEE HAS FURTHER SUBMITTED THAT THE NON ATTENDANCE WAS NEITHER DELIBERATE NOR WITH ANY MALI CIOUS INTENTION. SINCE, THE REASONS SUBMITTED BY THE ASSESSEE ARE JUST AND REASONABLE F OR THE NON-APPEARANCE AT THE TIME OF HEARING FIXED ON 20.08.2013, WE ARE SATISFIED WI TH THE REASONS ADVANCED BY THE ASSESSEE. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 20. 08.2013 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPEALS OF THE ASSESSEE TO THE RESPECTIVE ORIGINAL NUMBERS. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEALS FO R HEARING ON 22.04.2014 AS ANNOUNCED IN THE OPEN COURT WHICH HAS BEEN TAKEN NOTE BY THE REPRESENTATIVES OF BOTH THE SIDES. THE LD.COUNSEL HAS WAIVED HER RIGHT TO SEPARATE NOT ICE. 2. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 20 TH DAY OF DECEMBER, 2013. SD/- SD/- (P.M. JAGTAP) (DR. S.T.M. PAVALAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 20.12.2013 *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR E BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.