SOLEIL TRADING PRIVATE LIMITED , MUMBAI V. INCOME TAX OFFICER 8 (3) ( 2), MUMBAI

MA 378/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6317 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 03-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V VIDHYADHAR
• Assessee Lawyers: AMIT C JHAVERI
• Keywords: Reasonable cause

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) M.A. NO. 378/MUM/2017 IN I.T.A. NO. 4888/MUM/2015 (ASSESSMENT YEAR 2011-12) M/S. SOLEIL TRADING PVT. LTD. 303/304, MONARCH CASTLE HANUMAN ROAD VILE PARLE EAST MUMBAI-400 057. PAN NO. AAMCS6443G VS. ITO 8(3)(2) MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI AMIT C. JHAVERI DEPARTMENT BY SHRI V. VIDHYADHAR DATE OF HEARING 9 . 3 . 201 8 DATE OF PRONOUNCEMENT 9.3.2018 O R D E R THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICAT ION SEEKING RECALL OF THE ORDER DATED 8.6.2017 PASSED EX-PARTE BY SMC BEN CH. 2. THE LEARNED COUNSEL APPEARING FOR THE ASSESSEE S UBMITTED THAT THE ASSESSEE HAD MOVED AN APPLICATION DATED 2.6.2017 SE EKING ADJOURNMENT OF THE CASE ON THE REASONING THAT THE REPRESENTATIVE OF TH E ASSESSEE WILL BE OUT OF INDIA DURING THE DATE OF HEARING. HE SUBMITTED THAT THE LETTER WAS DULY ACKNOWLEDGED BY THE REGISTRY AND IT APPEARS THAT TH E SAME WAS NOT PLACED BEFORE THE BENCH. IN VIEW OF THE NON-AVAILABILITY O F THE ADJOURNMENT LETTER, THE BENCH HAS PROCEEDED TO DISPOSE OF THE APPEAL EX-PAR TE, WITHOUT PRESENCE OF THE ASSESSEE. LEARNED AR SUBMITTED THAT NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING WAS ON ACCOUNT OF REASONABLE CAUSE AND ACCORDINGLY PRAYED FOR RECALL OF THE ORDER. 3. I HEARD LEARNED DR AND PERUSED THE RECORD. HAVIN G REGARD TO THE SUBMISSIONS MADE BY THE ASSESSEE IN MISCELLANEOUS A PPLICATION, I AM OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR THE ASSESS EE IN NOT APPEARING BEFORE M/S. SOLEIL TRADING PVT. LTD. 2 THE BENCH ON THE DATE OF HEARING. ACCORDINGLY, IN E XERCISE OF POWER VESTED WITH THE TRIBUNAL UNDER RULE 24 OF THE APPELLATE TRIBUNA L RULES, I HEREBY RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 16.4.2018. SINCE THE DATE OF HEARING IS ANNOUNCED I N THE OPEN COURT IN PRESENCE OF BOTH THE PARTIES, ISSUANCE OF NOTICE IS HEREBY DISPENSED WITH. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER HAS BEEN PRONOUNCED IN THE COURT ON 9.3.201 8. SD/- (B.R.BASKARAN) ACCOUN TANT MEMBER MUMBAI; DATED : 9/3/2018 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( SENIOR PRIVATE SECRETARY) PS ITAT, MUMBAI