JHUNJHUNWALA ENTERPRISES, V. ADDL CIT 19(2),

MA 393/MUM/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2695 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2006-2007
• Appeal Filed On: 07-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PAWAN KU MAR BEERLA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL I BE NCH, MUMBAI , !'# , $ % BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER M.A. NO. 393/MUM/2014 (ARISING OUT OF I.T.A. NO. 5834/MUM/2010) ( & & & & / ASSESSMENT YEAR : 2006-07 M/S. JHUNJHUNWALA ENTERPRISES , E/4, KING ACRES, GROUND FLOOR, TAGORE ROAD, SANTACRUZ (WEST), MUMBAI-400 059 / VS. THE ACIT, RANGE-19(2), MUMBAI ' $ ./ ( ./ PAN/GIR NO. : AABFJ 0440L ( ') / APPELLANT ) .. ( *+') / RESPONDENT ) ') , / APPLICANT BY: SHRI HARI OM TULSIYAN *+') - , / RESPONDENT BY: SHRI PAWAN KUMAR BEERLA - ./$ / DATE OF HEARING :16.01.2015 01& - ./$ / DATE OF PRONOUNCEMENT :16.01.2015 2 / 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 VIDE ITS ORDER DATED 29.09.2011 FOR NON-APPEARANCE BY THE ASSESSEE. M.A. NO. 393/M/2014 2 2. ON PERUSAL OF THE APPLICATION DT. 19.9.2014 ,THE ASSESSEE SUBMITTED THAT AT THE RELEVANT TIME, SOME RENOVATION WORK WAS GOING ON IN THE OFFICE, THEREFORE, THE NOTICE WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARK UNCLAIMED. WE FIND THAT THE REASON GI VEN BY THE ASSESSEE IS SATISFACTORY AND THE NON-APPEARANCE WAS UNINTENTION AL. 3. AT THE TIME OF HEARING, THE LD. DEPARTMENTAL RE PRESENTATIVE DID NOT OBJECT TO THE RECALLING OF THE ORDER. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOTH THE PARTIES, WE ARE S ATISFIED WITH THE REASONS GIVEN THEREIN FOR NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING, THEREFORE, AS PER RULE-24 OF APPELLATE TRIBUNAL RUL ES, 1963, WE SET ASIDE THE AFOREMENTIONED EX-PARTE ORDER DATED 29.9.2011 A ND RESTORE THE APPEAL FILED BY THE ASSESSEE, WHICH WILL NOW BE FIXED FOR HEARING ON 23.3.2015. THE DATE OF HEARING WAS NOTED BY BOTH THE PARTIES. WE ORDER ACCORDINGLY. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON 16.1.2015 SD/- SD/- (VIJAY PAL RAO ) (N.K. BILLAIYA) /JUDICIAL MEMBER $ / ACCOUNTANT MEMBER MUMBAI; 3 DATED : 16 TH JANUARY, 2015 . . ./ RJ , SR. PS M.A. NO. 393/M/2014 3 2 2 2 2 - -- - *. *. *. *. 4&. 4&. 4&. 4&. / COPY OF THE ORDER FORWARDED TO : 1. ') / THE APPELLANT 2. *+') / THE RESPONDENT. 3. 5 ( ) / THE CIT(A)- 4. 5 / CIT 5. 67 *. , , / DR, ITAT, MUMBAI 6. 78 9 / GUARD FILE. 2 2 2 2 / BY ORDER, +. *. //TRUE COPY// : :: : / ; ; ; ; (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI