MAHINDRA SONA LTD, V. DCIT CIR 2(2),

MA 382/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9710 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 13-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V KRISHNAMOORTHY
• Assessee Lawyers: DEVDATTA MAINKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JM AND SHRI N.K. BILL AIYA, AM M.A. NO. 382/MUM/2012 (ARISING OUT OF I.T.A. NO. 2353/MUM/2011 ASSESSMENT YEAR :2007-08 M/S. MAHINDRA SONA LTD., GATEWAY BLDG., APOLLO BUNDER, MUMBAI-400 001 / VS. THE DCIT, CIR 2(2),(OSD), AAYAKAR BHAVAN, MUMBAI-400 020 ./ ./PAN/GIR NO. : AAACM 3524A ( /APPLICANT ) .. ( / RESPONDENT ) / APPLICANT BY: SHRI DEVDATTA MAINKAR / RESPONDENT BY : SHRI V. KRISHNAMOORTHY / DATE OF HEARING : 14.12.2012 !' / DATE OF PRONOUNCEMENT :14.12.2012 #$ / O R D E R PER N.K. BILLAIYA, AM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE RE QUESTED TO RECALL THE ORDER OF THE TRIBUNAL DT. 01.05.2012. THE ASSESSEE VIDE ITS MISC. APPLICATION SUBMITS THAT THE COUNSEL APPEARING FOR THE ASSESSEE COULD NOT ATTEND THE HEARING BECAUSE THE CONCERNED PARTNER, WHO IS HANDL ING THIS APPEAL WAS TRAVELLING AROUND THE SAME TIME FOR STATUTORY AUDIT S OF A PUBLIC SECTOR BANK AND LISTED COMPANIES. THE ASSESSEE ALSO SUBMITTED T HAT ITS ACCOUNTS DEPARTMENTS WAS ALSO BUSY WITH COMPILATION OF ANNUA L ACCOUNTS AND STATUTORY AUDIT, THEREFORE, ALL THE PERSONS INVOLVED IN THE M ATTER FAILED TO NOTE THE DATE M.A. NO. 382/MUM/2012 2 OF HEARING. IT WAS, THEREFORE, SUBMITTED THAT THE EX -PARTE ORDER PASSED BY 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 OF THE ASSESSEE OR HIS AUTHORIZE D REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EX-PARTE ORDER DTD. 01.05.2012 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WIT HOUT WAITING FOR ANY NOTICE ON 05.02.2013 AS ANNOUNCED IN THE OPEN COURT. ACCOR DINGLY, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 3. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON 14.12.2012. SD/- SD/- (D.K. AGARWAL) (N.K. BILLAIYA) %& # /JUDICIAL MEMBER # / ACCOUNTANT MEMBER MUMBAI; '# DATED 14.12.2012 . & . ./ RJ , SR. PS M.A. NO. 382/MUM/2012 3 #$ #$ #$ #$ &&( &&( &&( &&( )(! )(! )(! )(! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. * ( ) / THE CIT(A)- 4. * / CIT 5. (+, &&&- , &-' , / DR, ITAT, MUMBAI 6. ,./ 0 / GUARD FILE. #$ #$ #$ #$ / BY ORDER, ( & //TRUE COPY// 1 11 1 / 2 2 2 2 (DY./ASSTT. REGISTRAR) &-' &-' &-' &-' , / ITAT, MUMBAI