TURBO GEARS (I) P.LTD, V. ASST CIT CIR 2(3),

MA 404/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1667 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2006-2007
• Appeal Filed On: 12-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 6

Judgement Text

INCOME TAX APPELLATE TRIBUNAL,MUMBAI - H BENCH. . , , BEFORE S/SH. D. MANMOHAN, VICE-PRESID ENT & SHRI RAJENDRA,ACCOUNTANT MEMBER MA NO.404/MUM/2013 (ARISING OUT OF ITA NO. 784/MUM/2011) ASSESSMENT YEAR 2006-07 TURBO GEARS (I) PVT. LTD. B-2/2, MIDC, RANJANGAON, PUNE- 412210 PAN: AACCT0217B VS. ADD. CIT CIRCLE-2(3) AAYAKAR BHAVAN, MUMBAI-400020 ( !' / APPELLANT ) ( #$!' / RESPONDENT ) APPELLANT BY : SHRI VED JAIN RESPONDENT BY : SHRI M.L.PERUMAL % & '( ) / DATE OF HEARING : 28-02-2014 * +, '( ) / DATE OF PRONOUNCEMENT : 05-03-2014 -. / O R D E R PER RAJENDRA, A.M. VIDE ITS MISCELLANEOUS APPLICATION, DATED 12.11.201 3, ASSESSEE-COMPANY HAS SUBMITTED THAT IT HAD FILED AN APPEAL BEFORE THE TRIBUNAL RAISING TWO GROUNDS OF APPEAL, THAT TRIBUNAL HAD DISPOSED OFF THE APPEAL BY AN EX-PARTE ORDER FOR NO N-APPEARANCE ON THE DATE OF HEARING I.E. ON 30 TH SEPTEMBER, 2013 (ITA NO. 784/MUM/2011-AY-2006-07). THE APPLICATION IS ACCOMPANIED BY AN AFFIDAVIT OF T HE DIRECTOR OF THE COMPANY DATED 30.10. 2013.IT WAS SUBMITTED IN THE AFFIDAVIT THAT APPEAL WAS FIXED FOR HEARING ON 27.05.2013 AND 07.08.2013, THAT BENCH DID NOT FUNCTION ON BOTH THE OCCASIONS,THAT THE ASSESSEE-COMPANY WAS NOT AWARE OF THE FIXATION OF THE APPEAL ON 30.1.2013, T HAT NOTICE OF HEARING WAS NOT RECEIVED BY IT, THAT NON-APPEARANCE BEFORE THE TRIBUNAL WAS BY REAS ON BEYOND THE CONTROL OF THE ASSESSEE, THAT IT WAS SERIOUSLY INTERESTED IN PURSUING THE APPEAL, TH AT ORDER PASSED ON 30.09.2013 SHOULD BE RECALLED. DURING THE COURSE OF HEARING BEFORE US, A UTHORISED REPRESENTATIVE(AR) MADE THE SAME SUBMISSIONS WHICH WERE MENTIONED IN THE AFFIDAVIT O F THE DIRECTOR OF THE COMPANY. 2 .WE HAVE HEARD THE SUBMISSIONS OF THE AR AND PERUSE D THE MATERIAL BEFORE US. WE ARE OF THE OPINION THAT MATTER SHOULD BE REHEARD AND SHOULD BE DECIDED ON MERITS. REGISTRY IS DIRECTED TO FIX THE HEARING ON 20.03.2014,SO THAT MATTER COULD BE H EARD BY THE REGULAR BENCH. AS BOTH THE PARTIES HAVE BEEN INFORMED ABOUT THE NEXT DATE OF HEARING I N THE COURT, SO NO FRESH NOTICE WILL BE ISSUED. AS A RESULT, RECALLING OUR EARLIER ORDER WE ALLOW T HE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE-COMPANY. /,)0 /,)0 /,)0 /,)0 1 2/) 1 2/) 1 2/) 1 2/) DAIUH DAIUH DAIUH DAIUH 3 4 4 4 4 FD;K X;K FD;K X;K FD;K X;K FD;K X;K FOFO/K FOFO/K FOFO/K FOFO/K VKOSNU VKOSNU VKOSNU VKOSNU '5) '5) '5) '5) F FF F ' '' ' ;K ;K ;K ;K ) ) ) ) K KK K 6 6 6 6 S SS S . ORDER PRONOUNCED IN THE O PEN COURT ON 5 TH MARCH, 2014. -. '( * +, % 7 8 ' 5 EKPZ EKPZ EKPZ EKPZ ,201 4 ' '( 9& : MA NO. 404/MUM/2013(ARISING OUT OF ITA NO. 784/MUM /2011) TURBO GEARS (I) PVT. LTD. 2 SD/- SD/- ( . / D.MANMOHAN) ( / RAJENDRA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER %;& / MUMBAI, 8 ' /DATE: 05.03.2014 SK -. -. -. -. '( '('( '( #1)1< #1)1< #1)1< #1)1< =<+) =<+) =<+) =<+) / COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE / !' 2. RESPONDENT / #$!' 3. THE CONCERNED CIT(A)/ ;> -' -%? , 4. THE CONCERNED CIT / ;> -' -%? 5. DR H BENCH, ITAT, MUMBAI / <@9 #1)1 12 A , - . . . %;& 6. GUARD FILE/ 9 B& $<) #1) //TRUE COPY// -. % / BY ORDER, / ' ' DY./ASST. REGISTRAR -' 12', , %;& /ITAT, MUMBAI