EXCELSSIOR DESIGN AND PROJECTS CONSOLIDATED P.LTD, V. ITO 8(1)(3),

MA 396/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1446 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2006-2007
• Appeal Filed On: 01-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

E IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI .. , , BEFORE SHRI P.M. JAGTAP, AM AND SHRI. SHRI AMIT SHU KA, JM 396/ MUM/2013 ARISING OUT OF ITA NO. 7721/MUM/2011 ( / ASSESSMENT YEAR : 2006-07) M/S EXCELSSIOR DESIGN AND PROJECTS CONSOLIDATED PVT. LTD., A-202, KAILASH TOWERS, N.S. PHADKE ROAD, WESTERN EXPRESS HIGHWAY, ANDHERI (EAST), MUMBAI -400 069. / VS. ITO 8(1)(3), AAYAKAR BHAWAN, 2 ND FLOOR, M.K. ROAD, MUMBAI 20. . / PAN : AAACE6376Q ( ) / APPELLANT ) .. ( *+) / RESPONDENT ) ) , / APPLICANT BY : SHRI KIRAN MEHTA * +) , / RESPONDENT BY : SHRI RAVIPRAKASH , 0 / DATE OF HEARING : 10-01-2014 , 0 / DATE OF PRONOUNCEMENT : 10-01-2014 / O R D E R PER P.M. JAGTAP, A.M . : BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DTD. 26-9-2013 PASSED IN ITA NO. 7721/MUM/ 2011 DISMISSING THE APPEAL OF THE ASSESSEE EX PARTE FOR NON-PROSECUTION ON THE FO LLOWING GROUNDS :- C. THE APPEAL IN REFERENCE CAME UP FOR HEARING FOR THE FIRST TIME ON 23-10-2012. THIS HEARING WAS ATTENDED BY MR ASHOK DWIVEDI, ACCOUNTAN T OF THE APPLICANT AND THE APPEAL WAS ADJOURNED TO 10-4-2013. D. ON 10/4/2014 THE HON. BENCH WAS NOT FUNCTIONING AND THE MATTER STOOD ADJOURNED TO 26-9-2013. MA 396/MUM/2013 2 E. THE ACCOUNTANT OF THE APPLICANT WHO WAS MONITORI NG THE APPEAL WAS UNDER AN IMPRESSION THAT A FRESH NOTICE OF HEARING WOULD BE ISSUES SINCE THE BENCH WAS NOT FUNCTIONING ON 10-4-2013. THE ACCOUNTANT DID NOT T RACT THAT THE MATTER STOOD ADJOURNED TO 26-09-2013. F. IT WAS ON ACCOUNT OF THIS MISUNDERSTANDING THAT THE HEARING ON 26-9-2013 REMAINED UNATTENDED. 2. AS THE ABOVE AVERMENTS MADE BY THE ASSESSEE ARE DULY SUPPORTED BY AN AFFIDAVIT FILED BY THE ASSESSEE, WE ARE SATISFIED THAT THE N ON-APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON 26-09-2013 WHEN ITS APPEAL WAS FIXED FO R HEARING, WAS FOR SUFFICIENT CAUSE. ACCORDINGLY KEEPING IN VIEW OF PROVISO TO RULE 24 O F THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX PARTE ORDER DTD. 26-9-13 PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGI NAL NUMBER. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 10-03-2014 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESENTATIVES OF BOTH THE PART IES. 3. IN THE RESULT, THE MISS. APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. 5 75 , ORDER PRONOUNCED IN THE OPEN COURT ON 10-01-2014. . , ; < 1 0 >01>2014 , SD/- SD/- ( AMIT SHUKLA ) ( P.M. JAGTAP ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; < DATED 10 / 01/2014 .../ RK , SR. PS ' #%& '& / COPY OF THE ORDER FORWARDED TO : 1. ) / THE APPELLANT 2. *+) / THE RESPONDENT. 3. () / THE CIT(A)- I, BANGALORE 4. / CIT 1, BANGALORE 5. *R , 0 R , / DR, ITAT, MUMBAI D BENCH 6. 7 / GUARD FILE. / BY ORDER, + * //TRUE COPY// / ( DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI