SUNNY SAOUNDS P.LTD, V. ASST CIT CIR 11(1),

MA 389/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0297 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: misc
• Appeal Filed On: 18-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAJESH KUMAR SHAH

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J MUMBAI . . , . / , . . BEFORE SHRI B.R. MITTAL, JUDICIAL MEMBER / AND SHRI RAJENDRA, ACCOUNTANT MEMBER MA NO. 389/MUM/2012 (ARISING OUT OF IT(SS)A NO. 01/MUM/2008) BLOCK PERIOD 01-04-1995 TO 08-02-2002 SUNNY SOUNDS P. LTD., 49, SUNNY VILLA, GANDHIGRAM ROAD, JUHU, MUMBAI 400 049. VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE- 11(1), MUMBAI. PAN: AACCS 3357 H (APPLICANT) (RESPONDEN T) APPLICANT BY : SHRI RAJESH KUMAR SHAH RESPONDENT BY : SHRI MANOJ KUMAR / DATE OF HEARING : 12 -04-2013 !'# / DATE OF PRONOUNCEMENT : 12 -04-2013 $% / O R D E R PER RAJENDRA, A.M. THIS MISCELLANEOUS APPLICATION (M.A) FILED BY THE A SSESSEE U/S. 254(2) OF THE INCOME TAX ACT, 1961 (ACT) IS DIRECTED AGAINST THE ORDER PASSED BY THE TRIBUNAL ON 07-05-2012 WHILE DISMISSING THE APPEAL NO. IT(SS)A NO.01/MUM/2008 DTD. 07-05-2012. 2. THE M.A IS ACCOMPANIED BY AFFIDAVIT DTD. 14-06-2012 OF MR. RAJESH SHAH, AUTHORISED REPRESENTATIVE (AR) FOR THE APPELLANT SU NNY SOUNDS PVT. LTD. IT WAS SUBMITTED BY THE AR THAT APPEAL NO. IT(SS)A NO.01/M UM/2008 WAS FIXED FOR HEARING ON 01-03-2012, THAT CASE WAS ADJOURNED TO 07-05-2012 THOUGH MATTER WAS BEING DISCUSSED FOR ADJOURNMENT ON EITHER 07-05-201 2 OR 10-05-2012, THAT BY PRACTICAL OVERSIGHT OF THE APPLICANT NEXT DATE WAS SHOWN IN THEIR RECORD AS 10-05- 2012, THAT AR WAS PRESENT ON 10-05-2012 IN THE COUR T ROOM, THAT TRIBUNAL DECIDED THE APPEAL ON 07-05-2012 AGAINST THE ASSESSEE. IT WAS FURTHER SUBMITTED THAT NON- APPEARANCE WAS BECAUSE OF THE REASON THAT THE APPLI CANT WAS UNDER THE INCORRECT BUT BONAFIDE IMPRESSION THAT CASE WAS ADJOURNED TO 10-0 5-2012. 3. AT THE TIME OF HEARING, THE DEPARTMENTAL REPRESENT ATIVE (DR) DID NOT OBJECT TO THE RECALLING OF THE ORDER. MA NO. 389/MUM/2012 (ARISING OUT OF IT(SS)A NO. 01/MUM/2008) 2 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAVING SATISFIE D ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCUMSTANCE S OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDING LY THE EX-PARTE ORDER DTD. 07-05-2012 PASSED BY THE TRIBUNAL IS RECALLED. PAR TIES HAVE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 13-05-2013 AS INFORMED IN THE OPE N COURT. 5. IN THE RESULT, THE M.A FILED BY THE ASSESSEE IS AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12-04-2013. SD/- SD/- ( . . / B.R. MITTAL ) ( / RAJENDRA ) $& / JUDICIAL MEMBER $& / ACCOUNTANT MEMBER MUMBAI, ($ DATE: 12 TH APRIL, 2013 TNMM $% $% $% $% )* )* )* )* +*# +*# +*# +*# / COPY OF THE ORDER FORWARDED TO : 1. APPLICANT 2. RESPONDENT 3. THE CONCERNED CIT (A) 4. THE CONCERNED CIT 5. DR J BENCH, ITAT, MUMBAI 6. GUARD FILE ,* ) //TRUE COPY// $% $% $% $% / BY ORDER, - -- - / . . . . DY./ASST. REGISTRAR , / ITAT, MUMBAI