SHRENUJ AND CO. LTD, V. ASST CIT 5(3),

MA 403/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1448 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2005-2006
• Appeal Filed On: 11-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K SAHU
• Assessee Lawyers: APURVA R SHAH

Judgement Text

J IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI .. , , BEFORE SHRI P.M. JAGTAP, AM AND SHRI VIJAY PAL RAO, JM 403/ MUM/2013 ARISING OUT OF ITA NO. 6691/MUM/2008 ( / ASSESSMENT YEAR : 2005-06) M/S SHRENUJ & CO. LTD., 405, DHARAM PALACE 100/103, N.S. PATKAR MARG, MUMBAI -400 007. / VS. ASST. COMMISSIONER OF INCOME TAX 5(3), ROOM NO. 503, 5 TH FLOOR, AAYAKAR BHAWAN, M.K. ROAD, MUMBAI 20. . / PAN : AAACS 0690 P ( & / APPLICANT ) .. ( '(& / RESPONDENT ) & ) / APPLICANT BY : SHRI APURVA R. SHAH '(& ) / RESPONDENT BY : SHRI R.K. SAHU ) - / DATE OF HEARING : 10-01-2014 ) - / 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. 18 TH JUNE, 2010 PASSED IN ITA NO. 669/MUM/2008 DISMISSI NG THE APPEAL OF THE ASSESSEE EX PARTE FOR NON-PROSECUTION ON THE FOLLOWING GROUNDS :- - THAT SHRENUJ & CO. LTD. HAS FILED AN APPEAL FOR A.Y. 2005-06 BEARING ITA NO. 669/M/2008 BEFORE THE HONBLE ITAT ON 29 TH JANUARY, 2008. - THAT AT VARIOUS OCCASIONS WHEN THE MATTER WAS FIXED FOR A HEARING, OUR AUTHORISED REPRESENTATIVES RAJENDRA & CO. HAD REQUESTED THAT T HE MATTER BE ADJOURNED BECAUSE THE APPEAL FOR EARLIER YEARS PARTICULARLY AY 2002-03 WE RE STILL PENDING BEFORE THE HONBLE ITAT. - THAT THE LAST SUCH REQUEST WAS MADE FOR THE HEARING FIXED ON 30 TH MARCH 2010 BUT THE BENCH WAS NOT FUNCTIONING ON THAT DATE AND THE A.R HAD NOT RECORDED THE DATE OF THE NEXT HEARING. - MA 396/MUM/2013 2 - THAT WE ARE CERTAINLY INTERESTED IN PURSUING THE SA ID APPEAL AND THAT THERE WAS NO INTENTION TO NOT PURSUE THE SAME AND FAILURE TO APP EAR ON 10 TH JUNE 2010 WAS ONLY AN OMISSION AND NOT INTENTIONAL. - THAT WE WERE NOT AWARE THAT THE SAID APPEAL HAS BEE N DISPOSED OFF FOR NON APPEARANCE TILL WE CHECKED ON THE STATUS OF APPEALS ARISING OU T OF PROCEEDINGS FOR AY 2006-07 WHICH WERE HELD ON 7 TH OCTOBER, 2013. 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 10-06-2010 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. 18 TH JUNE, 2010 PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 28-04-2014 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESENTATIVES OF BOT H THE PARTIES. 3. IN THE RESULT, THE MISS. APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. 3 53 ) ORDER PRONOUNCED IN THE OPEN COURT ON 10-01-2014. . ) 9 : 1 0 <01<2014 ) SD/- SD/- (VIJAY PAL RAO) ( 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. E () / THE CIT(A)- I, BANGALORE 4. E / CIT 1, BANGALORE 5. 'I , - I , / DR, ITAT, MUMBAI D BENCH 6. 5 / GUARD FILE. / BY ORDER, ( ' //TRUE COPY// / ( DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI