LOFFANS PETROCHEMICALS LTD, V. DCIT 8(2),

MA 394/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1455 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 31-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B P K

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER MA NO. 394/MUM/2013 (ARISING OUT OF ITA NO. 1221/MUM/2012) (ASSESSMENT YEAR: 2008-09) M/S. LAFFANS PETROCHEMICALS LTD. DCIT, CIRCLE 8(2) 10, LUTHRA INDUSTRIAL COMPLEX AAYAKAR BHAVAN, M.K. ROAD ANDHERI KURLA ROAD, SAFED PHOOL VS. MUMBAI 400020 MUMBAI 400072 PAN - AAACL0645D APPLICANT RESPONDENT APPLICANT BY: SHRI SHEKHAR GUPTA RESPONDENT BY: SHRI B.P.K. PANDA DATE OF HEARING: 24.01.2014 DATE OF PRONOUNCEMENT: 24.01.2014 O R D E R PER D. MANMOHAN, V.P. BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEEK S RECALL OF THE EXPARTE ORDER DATED 07.08.2013 PASSED BY THE ITAT A BENCH, MUMBAI ON THE GROUND THAT THERE WAS SUFFICIENT CAUSE FOR NON- APPEARANCE ON THE DATE FIXED FOR HEARING. 2. THE LEARNED COUNSEL FOR THE ASSESSEE ALSO FILED AN AFFIDAVIT IN SUPPORT OF HIS CONTENTION THAT HIS PARTNER INADVERTENTLY DI D NOT REPRESENT THE MATTER ON THE SAID DATE AND HENCE THE APPEAL WAS DISPOSED OF EXPARTE. 3. WE HAVE ALSO HEARD THE LEARNED D.R. IN THIS REGARD AND CAREFULLY PERUSED THE RECORD. 4. SINCE THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE FIXED FOR HEARING, IN EXERCISE OF THE POWERS VESTED IN US UND ER RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, WE HEREBY REC ALL THE ORDER DATED 07.08.2013 AND DIRECT THE REGISTRY TO POST THE APPE AL FOR FRESH HEARING ON MA NO. 394/MUM/2013 M/S. LAFFAS PETROCHEMICALS LTD. 2 03.04.2014. SINCE THE DATE IS ANNOUNCED IN THE OPEN COURT, NOTICE TO THE PARTIES IS DISPENSED WITH. 5. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 24TH JANUARY, 2014. SD/- SD/- (SANJAY ARORA) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED: 24 TH JANUARY, 2014 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 17, MUMBAI 4. THE CIT VIII, MUMBAI CITY 5. THE DR, A BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.