DELTA MECHCONS INDIA LIMITED., MUMBAI V. INCOME TAX OFFICER WARD - 6(2)(2), MUMBAI

MA 343/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6322 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 07-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V JUSTIN
• Keywords: Reasonable cause

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM / M. A. NO. 343/MUM/2017 (ARISING OUT OF ITA NO. 5885/MUM/2016) ( / ASSESSMENT YEAR: 2011 - 12 ) DEL TA MECH C ONS INDIA LTD. C/O. P. D. SARAF & CO., CHARTERED ACCOUNTANTS, 1103, ARCADIA, 195, NARIMAN POINT, MUMBAI - 400021 / VS. THE INCOME TAX OFFICER WARD 6 (2)(2), MUMBAI ./ ./ PAN/GIR NO. AAACD 1687 P ( / APPE LLANT ) : ( / RESPONDENT ) / APPELLANT BY : SHRI NEEL KHANDELWAL / RESPONDENT BY : SHRI V. JUSTIN / DATE OF HEARING : 23.02.2018 / DATE OF PRONOUNCEMENT : 23.02 .2018 / O R D E R PER S HAMIM YAHYA , A. M.: BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEEKS RECALL OF THIS ORDER OF THE TRIBUNAL IN ITA NO. 5885/MUM/2016 FOR THE ASSESSMENT YEAR 2011 - 12 VIDE ORDER DATED 05.04.2017. 2. THE SAID ORDER WAS PASS ED EX PA R TE . NOW BY WAY OF THIS MISCELLANEOUS APPLICATION, THE LD. COUNSEL OF THE ASSESSEE SUBMITS THAT THERE WAS AN INADVERTENT MISTAKE ON THE PART OF THE LD. COUNSEL OF THE ASSESSEE TO NOTE THE DATE OF HEARING IN THE MAIN APPEAL. HENCE, THE ASSESSEE REMA INED UNREPRESENTED ON THE DATE OF HEARING. 2 M A NO. 342/MUM/2012 DELTA MECH C ONS INDIA LTD. SINCE THE ORDER HAS BEEN PASSED EX PARTE AND THERE WAS REASONABLE CAUSE FOR THE ASSESSEE TO NOT BEING REPRESENTED ON THE DATE OF HEARING, THE COUNSEL PLEADED THAT THE SAID ORDER BE RECALL ED AND THE ASSESSEE BE GIV EN AN OPPORTUNITY ON BEING HEARD. 3. UPON HEARING BOTH THE COUNSEL AND PERUSING THE RECORDS WE ARE INCLINED TO RECALL THE ABOVE SAID EX PARTE ORDER I N VIEW OF THE REASONABLE CAUSE FOR NON APPEARANCE ATTRIBUTED BY THE COUNSEL. ACCORDINGLY, THE SAID ORDER IS RECALLED AND THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 28.03.2018 . THE DATE OF HEARING HAS ALREADY BEEN PRONOUNCED IN THE OPEN COURT. 4. IN THE RESULT, THE ASSESSEES MISCELLANEOUS APPLICATION STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.02.2018 SD/ - (S HAMIM YAHYA ) / A CCOUNTANT MEMBER MUMBAI ; DATED : 23.02.2018 . . ./ ROSHANI , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT - CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F ILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI