CREATIVE POLYPLAST (P) LTD, V. ITO WD 9(1)(2),

MA 414/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1669 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2001-2002
• Appeal Filed On: 19-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PITAMBAR DAS

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C. MUMBAI . . , . . ! BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER MA NO.414/MUM/2013 (ARISING OUT OF ITA NO.5368/MUM/2010) A.Y. 2001-02 CREATIVE POLYPLAST (P) LTD., C/O. BORKAR & MUZUMDAR CAS, 21/168, ANAND NAGAR OM CHS, ANAND NAGAR LANE, OFF NEHRU ROAD, VAKOLA, SANTACRUZ (E), MUMBAI 400055 PAN: AAACC8810D (APPLICANT) V/S. THE ITO 14(1) (3) , EARNEST HOUSE, NARIMAN POINT, MUMBAI. (RESPONDENT) APPLICANT BY : SHRI RAJIV KHANDELWAL RESPONDENT BY : SHRI PITAMB AR DAS DATE OF HEARING : 14 /03/2014 DATE OF PRONOUNCEMENT : 14/03/201 4 ORDER PER N.K. BILLAIYA, AM VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE THE ASSESSEE IS SEEKING RECALL OF EX-PARTE ORDER DATED 24/09/2013 PASSED IN ITA N O.5368/MUM/2010 FOR ASSESSMENT YEAR 2001-02. 2. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED. IN THE MISCELLANEOUS APPLICATION, IT HAS BEEN SUBMITTED THAT ASSESSEES AUTHORIZED REPRESENTATIVE FILED MA NO.414/MUM/2013 2 A LETTER DATED 23/9/2013 SEEKING AN ADJOURNMENT AS HE HAD TO PERFORM SOME RELIGIOUS RITES SHRADH OF HIS GRANDFATHER ON 24 /9/2013, HENCE, COULD NOT ATTEND ON THE DATE OF HEARING OF THE APPEAL. TH US, IT IS PLEADED IN THE APPLICATION THAT THE ASSESSEE WAS PREVENTED BY REAS ONABLE CAUSE FOR NON- APPEARANCE ON THE FIXED DATE OF HEARING. THE REASO NS STATED IN THE APPLICATION ARE SUPPORTED BY AN AFFIDAVIT FILED BY SHRI MADHA V KAMAT, DIRECTOR OF THE ASSESSEE COMPANY. 3. IN THIS VIEW OF THE SITUATION, AFTER HEARING BO TH THE PARTIES, WE ARE SATISFIED THAT NON-APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING IS SUPPORTED BY SUFFICIENT CAUSE, THEREFORE, AS PER RULE-24 OF APPE LLATE TRIBUNAL RULES, 1963, WE SET ASIDE THE AFOREMENTIONED EX-PARTE ORDER DATED 2 4/09/2013 AND RESTORE THE APPEAL FILED BY THE ASSESSEE, WHICH WILL NOW BE FIX ED FOR HEARING ON 08/07/2014. THE DATE WAS NOTED BY BOTH THE PARTIES. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14/03/2014 ' # $%& ' () 14/03/2014 % # * ! SD/- SD/- ( . . / I.P. BANSAL ) ( . . /N.K.BILLAIYA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; ( DATED 14/03/2014 RJ MA NO.414/MUM/2013 3 ' ' ' ' # ## # +, +, +, +, -&, -&, -&, -&, / COPY OF THE ORDER FORWARDED TO : 1. ./ / THE APPELLANT 2. +0./ / THE RESPONDENT. 3. 1 ( ) / THE CIT(A)- 4. 1 / CIT 5. 2* +, , , / DR, ITAT, MUMBAI 6. *3 4 / GUARD FILE. ' ' ' ' / BY ORDER, 0, +, //TRUE COPY// 5 55 5 / 6 6 6 6 7 7 7 7 (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI