P.N. WRITER AND CO. LTD, V. ASST CIT RG 7(1),

MA 354/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1677 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 01-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K SAHU
• Assessee Lawyers: S J MEHTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH C, MUMBAI BEFORE SHRI P. M. JAGTAP, ACCOUNTANT MEMBER AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER M.A. NO. 354/MUM/2013 (ARISING OUT OF ITA NO. 7036/MUM/2011) ASSESSMENT YEAR: 2003-04 AND M.A. NO. 355/MUM/2013 (ARISING OUT OF ITA NO. 7037/MUM/2011) ASSESSMENT YEAR: 2004-05 M/S. P N WRITER & CO. PVT. LTD., 105, DR. B AMBEDKAR ROAD, NEXT TO VOLTAS, LALBAUG, MUMBAI-400 033 PAN :AAACP 5966 B VS. ACIT RG. 7(1), MUMBAI-20 (APPLICANT) (RESPONDENT) APPLICANT BY : MR. S.J.MEHTA RESPONDENT BY : MR. R.K.SAHU DATE OF HEARING : 07.02.2014 DATE OF PRONOUNCEMENT : 07.02.2014 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 06.06.2013 PASSED EX-PARTE IN IT A NOS. 7036 & 7037/MUM/2011, ON THE GROUND THAT THE CASES WERE EARLIER POSTED IN C BENCH ON 11.03.2013 AND THE BENCH WAS NOT FUNCTIONING ON THE SAID DATE OF HEARING THE REBY THE CASES WERE ADJOURNED. HOWEVER, THE ASSESSEE WAS NOT IN RECEIPT OF ANY NOT ICE REGARDING THE SAID CHANGE AND ALSO THE COUNSEL APPEARING FOR THE ASSESSEE WAS OUT OF INDIA DURING THE PERIOD. THEREFORE, THE MATTER COULD NOT BE MADE OUT AND REP RESENTED. THE ASSESSEE HAS M.A. NOS. 354 & 355/MUM/2013 (ARISING OUT OF ITA NOS. 7036 & 7037/MUM/2011) M/S. PN WRITER & CO.LTD. ASSESSMENT YEARS: 2003-04 & 2004-05 2 FURTHER SUBMITTED THAT THE NON ATTENDANCE WAS NEITH ER DELIBERATE NOR WITH ANY MALICIOUS INTENTIONS. SINCE, THIS AVERMENT MADE BY THE ASSESS EE IS DULY SUPPORTED BY THE AFFIDAVIT, WE ARE SATISFIED WITH THE REASON ADVANCE D BY THE ASSESSEE FOR THE NON- APPEARANCE AT THE TIME OF HEARING FIXED ON 06.06.20 13. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 06.06.2013 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPEALS OF THE ASSESSEE TO THE RESPECTIVE ORIGINAL NUMBERS. THE RE GISTRY IS DIRECTED TO FIX THE SAID APPEALS FOR HEARING ON 15.04.2014 AS ANNOUNCED IN THE OPEN COURT WHICH HAS BEEN TAKEN NOTE BY THE REPRESENTATIVES OF BOTH THE SIDES . THE LD.AR HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 2. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 7 TH DAY OF FEBRUARY, 2014. SD/- SD/- (P.M. JAGTAP) (DR. S.T.M. PAVALAN ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 07.02.2014. P.K.MISHRA, PS / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( ASSTT. REGISTRAR) , / ITAT, MUMBAI 1. ! / THE APPELLANT 2. ' ! / THE RESPONDENT. 3. # ( ) / THE CIT(A)-X, MUMBAI. 4. # / CIT 5. $%& , , / DR, ITAT, MUMBAI 6. &'( ) / GUARD FILE. ' //TRUE COPY//