REWAS PORTS LTD, V. ASST CIT 7(2),

MA 427/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1685 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 26-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 12; 2

Judgement Text

INCOME TAX APPELLATE TRIBUNAL,MUMBAI - D BENCH. . . , , BEFORE S/SH. I.P.BANSAL, JUDICIAL MEM BER & SHRI RAJENDRA,ACCOUNTANT MEMBER MA NO.427/MUM/2013-ARISING OUT OF ITA NO. 758/M UM/2012-ASSESSMENT YEAR 2008-09 REWAS PORTS LTD. 1 ST FLOOR, JAI CENTRE, 34, P.D. MELLO ROAD, OPPOSITE RED GATE, MASJID, MUMBAI-400009 PAN: AACCR3698A VS. ACIT RANGE 7(2) MUMBAI. ( / APPELLANT ) ( / RESPONDENT ) APPELLANT BY : SHRI VIJAY MEHTA RESPONDENT BY : SHRI SANJEEV JAIN ! ' #$ / DATE OF HEARING : 21-03-2014 %&'( ' #$ / DATE OF PRONOUNCEMENT : 21-03-2014 ) / O R D E R PER RAJENDRA, A.M. VIDE ITS APPLICATION DATED 16.11.2013,ASSESSEE-COMP ANY HAS SUBMITTED THAT IT HAD FILED AN APPEAL BEFORE THE TRIBUNAL AGAINST THE ORDER OF THE FIRST APPELLATE AUTHORITY (FAA), THAT HEARING WAS FIXED ON 16.09.2013,THAT THE PERSON HANDLING THE IN COME TAX RELATED MATTER HAD LEFT THE COMPANY WITHOUT PROPER HANDING OVER,THAT IT WAS NOT AWARE O F THE DATE OF HEARING,THAT THE AUTHORISED REPRESENTATIVE(AR) WAS ALSO NOT INFORMED ABOUT THE DATE OF HEARING,THAT IT WAS INTERESTED IN PURSUING THE APPEAL.THE APPLICATION IS ACCOMPANIED BY THE AFFIDAVITS OF CHARTERED ACCOUNTANT, RAMESH JAIN AND DIRECTOR OF THE COMPANY,DATED 20.0- 3.2014.IN THE AFFIDAVIT DIRECTOR OF THE COMPANY STATED THAT THE RESPONSIBLE EMPLOYEE HAD LE FT JOB IN MAY 2013,THAT THE COMPANY WAS NOT AWARE THAT MATTER WAS FIXED FOR HEARING ON 03.06.20 13 OR 16.09.2013, THAT HE COULD NOT INFORME THE AR ABOUT THE NEXT DATE OF HEARING,THAT MATTER S HOULD BE HEARD ON MERITS. 2. DURING THE COURSE OF HEARING BEFORE US,AR MADE THE SUBMISSIONS THAT ARE THE PART OF THE MA/ AFFIDAVITS.AFTER CONSIDERING THE SUBMISSIONS AND PE RUSING THE MATTER,WE OF THE OPINION THAT THAT NON-APPEARANCE OF THE ASSESSEE-COMPANY ON 16.09.201 3 WAS BECAUSE OF REASONABLE CAUSE AND THAT MATTER SHOULD BE RECALLED FOR FRESH HEARING.REGISTR Y IS DIRECTED TO FIX THE CASE ON 20 TH MAY 2014 TO BE HEARD BY THE REGULAR BENCH.AS BOTH THE PARTIES W ERE INFORMED ABOUT THE NEXT DATE OF HEARING, SO NO SEPARATE NOTICE WILL BE ISSUED. AS A RESULT,RECALLING OUR EARLIER ORDER WE ALLOW TH E MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE-COMPANY. *(+#, *(+#, *(+#, *(+#, -*# -*# -*# -*# DAIUH DAIUH DAIUH DAIUH . / / / / 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 0# 0# 0# 0# F FF F ;K ;K ;K ;K # # # # K KK K 12 1212 12 S SS S . ORDER PRONOUNCED IN THE O PEN COURT ON 21 ST MARCH, 2014. ) ' %&'( +3 4 21 EKPZ EKPZ EKPZ EKPZ ,201 4 & ' 5! 6 SD/- SD/- ( . . / I.P.BANSAL) ( / RAJENDRA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER +! / MUMBAI, 4 /DATE: 21.03.2014 MA NO. 427/MUM/2013(ARISING OUT OF ITA NO. 758/MUM /2012) REWAS PORTS LTD. 2 SK ) ) ) ) ' '' ' # 7 # 7 # 7 # 7 87'# 87'# 87'# 87'# / COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE / 2. RESPONDENT / 3. THE CONCERNED CIT(A)/ 9 : , 4. THE CONCERNED CIT / 9 : 5. DR D BENCH, ITAT, MUMBAI / 7;5 # - MH MHMH MH <= , . . . +! 6. GUARD FILE/ 5< >! 7# # //TRUE COPY// ) / BY ORDER, ? / 1 DY./ASST. REGISTRAR -( , +! /ITAT, MUMBAI