WESTWAST JEWELLERY IMPEX P.LTD, V. ITO WD 8(3)(3),

MA 340/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1695 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: K
• Assessment Year: 2005-2006
• Appeal Filed On: 12-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, ,, , , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL K BENCH, MUMBAI BEFORE SHRI SANJAY ARORA, AM AND SHRI AMIT SHUKLA, JM ./ M.A. NO. 340/MUM/2013 ( / ASSESSMENT YEAR: 2005-06 ) (ARISING OUT OF ITA NO.7315/MUM/2011) M/S. WESTCOAST JEWELLERY IMPEX PVT. LTD. C/O. SADP & CO. CHARTERED ACCOUNTATS , BB HOUSE, 5- COLLEGE WADI, NEAR KATHIAWAD GYMKHAN RAJKOT-360001 / VS. THE INCOME - TAX OFFICER WARD-8(3)(3), AAYKAR BHAVAN, 2 ND FLOOR, M.K.ROAD, MUMBAI-400020 ! ' ./ PAN : AABCR7071G ( !# / ASSESSEE ) .. ( $%!# / RESPONDENT ) !# & ' / ASSESSEE BY : NONE $%!# & ' / RESPONDENT BY : SHRI RAVI PRAKASH & (' / DATE OF HEARING : 28/02/2014 )* & (' / DATE OF PRONOUNCEMENT : 28 /02/2014 +, / O R D E R PER AMIT SHUKLA, JM: BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSES SEE IS SEEKING RECALL OF ORDER OF THE TRIBUNAL DATED 15 TH JULY, 2013, PASSED EX-PARTE IN ITA NO. 7315/MUM/2011, ON THE GROUND THAT ITS REPRE SENTATIVE COULD NOT APPEAR BEFORE THE TRIBUNAL AT THE TIME OF HEARING F IXED ON 15/07/2013. THIS APPEAL WAS EARLIER FIXED FOR HEARING ON 14/01/ 2013, HOWEVER IT WAS ADJOURNED BY THE HONBLE BENCH ITSELF FOR 15/04/201 3, AS HEARING OF OTHER CASE ON THAT DAY WAS PROLONGED TILL 2.00 P.M. THER EAFTER AGAIN ON 2 M.A. NO.340/MUM/2013 15/04/2013, THE MATTER WAS ADJOURNED FOR 15/04/213. ON THE DATE OF HEARING, THE CHARTERED ACCOUNTANT, SAMIR BHUPTANI H AD SOUGHT FOR AN ADJOURNMENT ON THE GROUND THAT THERE WERE FIXATION OF MANY TAX MATTERS AT RAJKOT AND HE IS UNABLE TO COME TO MUMBAI. HE RE QUESTED FOR ADJOURNMENT IN THE SECOND WEEK OF AUGUST, 2013, BY FILING AN ADJOURNMENT LETTER DATED 10/07/2013 (THROUGH THE CO URIER AS WELL AS THROUGH FAX). HOWEVER, ON THE SAID DATE, THE APPEAL WAS HEARD EX-PARTE. THIS AVERMENT OF FACT HAS ALSO BEEN DEPOSED BY THE ASSESSEE IN THE AFFIDAVIT. 2. AFTER CONSIDERING THE MATERIAL PLACED ON RECORD, WE ARE SATISFIED WITH THE REASONS ADVANCED BY THE ASSESSEE FOR ITS N ON-APPEARANCE AT THE TIME OF HEARING FIXED ON 15/07/2013 AS THERE WAS SU FFICIENT AND REASONABLE CAUSE. ACCORDINGLY KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PA RTE ORDER DATED 15/07/2013(SUPRA) PASSED BY THE TRIBUNAL AND RESTOR E THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS D IRECTED TO FIX THE SAID APPEAL FOR HEARING ON 02/06/2014 AND NOTICES BE SENT TO THE PARTIES. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 /02/2014 . +, & )* ' -+ 28 /02/2014 , * & . SD/- ( SANJAY ARORA ) SD/- ( AMIT SHUKLA ) ' + / ACCOUNTANT MEMBER + / JUDICIAL MEMBER MUMBAI; -+ /DATED : 28 /02/ 2014 3 M.A. NO.340/MUM/2013 F{X~{T? P.S. +, & $(/0 10( / COPY OF THE ORDER FORWARDED TO : (1) 2( / THE ASSESSEE; (2) 3 / THE REVENUE; ZZ (3) 4 ( ) / THE CIT(A); (4) 4 / THE CIT, MUMBAI CITY CONCERNED; (5) 05. $( , , / THE DR, ITAT, MUMBAI; (6) .6 7 / GUARD FILE. %0( $( / TRUE COPY +, / BY ORDER 8 / 9 3 / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI