ANVERSEY EXPORTS P. LTD, V. ASST CIT CIR 6(3),

MA 373/MUM/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9869 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 11-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJSHREE DWIVEDY

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE DINESH KUMAR AGARWAL, JM AND SHRI N.K. BILLA IYA, AM M.A. NO. 373/MUM/2012 (ARISING OUT OF I.T.A. NO. 3835/MUM/2011) ( / ASSESSMENT YEAR : 2007-08 M/S. AMERSEY EXPORTS PVT. LTD., ARVIND HOUSE, DARUKHANA, QUAY STREET, REAY ROAD EAST, MUMBAI-400 010 / VS. THE ACIT, CIRCLE 6(3), AAYAKAR BHAVAN, MUMBAI-400 020 ./ ./PAN/GIR NO. AABCA 3914B ( /APPELLANT ) .. ( !' / RESPONDENT ) # / APPELLANT BY: SHRI HIRO RAI !' $ # / RESPONDENT BY SHRI RAJSHREE DWIVEDY $ %& / DATE OF HEARING : 04.01.2013 '( $ %& /DATE OF PRONOUNCEMENT :04.01.2013 )* / O R D E R PER N.K. BILLAIYA, AM: THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON FOR RESTORING THE APPEAL DISMISSED BY THE TRIBUNAL THROUGH ITS ORDER DT. 12.3.2012 FOR NON- APPEARANCE BY THE ASSESSEE. THE ASSESSEE VIDE ITS A PPLICATION SUBMITS THAT THE COUNSEL APPEARING FOR THE ASSESSEE COULD NOT AT TEND THE HEARING BECAUSE THE ASSESSEE WAS UNAWARE OF THE NEW PRACTICE OF THE REGISTRY AND HAD FAILED TO NOTE THE DATE OF HEARING GIVEN IN THE ACKNOWLED GEMENT OF FILING THE APPEAL ITSELF. HE FURTHER SUBMITS THAT THIS UNFORTUNATE AND UNINTENTIONAL LAPSE M.A. NO. 373/MUM/2012 2 RESULTED IN THE NON-APPEARANCE ON THE DATE OF HEARI NG. THEREFORE, THE ASSESSEE SUBMITTED THAT THE EX-PARTE ORDER PASSED B Y THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING, THE LD. D.R. DID NOT OBJ ECT TO THE RECALLING OF THE ORDER. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HA VING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING T HE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING AND ACCORDINGLY THE EX-PARTE ORDER DTD. 12.3.2012 PASSE D BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 04.04.2013 AS ANNOUNCED IN THE OPEN COURT. ACCORDINGLY, THE MI SC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON 04.01.201 SD/- SD/- (DINESH KUMAR AGARWAL) ( N.K. BILLAIYA) ) /JUDICIAL MEMBER ) / ACCOUNTANT MEMBER MUMBAI; +) DATED 04.01.2013 . . ./ RJ , SR. PS M.A. NO. 373/MUM/2012 3 )* $ !%, -,% / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. . ( ) / THE CIT(A)- 4. . / CIT 5. ,/0 !% , , / DR, ITAT, MUMBAI 6. 01 2 / GUARD FILE. )* / BY ORDER, ',% !% //TRUE COPY// 3 / 4 DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI