EVERSHINE PHARMACEUTICAL DISTRIBUTORS P.LTD, V. ITO 9(1)(3),

MA 436/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9492 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 12-10-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 03-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SANJAY R PARIKH

Judgement Text

MA NO 436 OF 2012 EVERSHINE PHARMACEUTICALS MUMBAI PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL 'E' BENCH, MUMBAI BEFORE SHRI D.MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A NO.436/MUM/2012 (ARISING OUT OF ITA NO.4948/MUM/2011) (ASSESSMENT YEAR: 2006-07) EVERSHINE PHARMACEUTICALS DISTRIBUTORS PVT. LTD., 104 YAMUNA SMRUTI, SAMNA, CTS 379 & 372 BACHANI NAGAR, MALAD (E) MUMBAI 400097 PAN: AAACE 7630 H VS. INCOME TAX OFFICER WARD 9(1)3, MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI SANJAY R. PARIKH DEPARTMENT BY: SHRI MOHIT JAIN, DR DATE OF HEARING: 12/10/2012 DATE OF PRONOUNCEMENT: 31/10/2012 O R D E R PER B. RAMAKOTAIAH, A.M. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 2.5.2012 PASSE D EX-PARTE IN ORDER NO. ITA NO.4948/MUM/2011 ON THE GRUOND THAT A SSESSEE COULD NOT APPEAR ON THE DATE OF HEARING DUE TO CIRC UMSTANCES BEYOND ITS CONTROL. FURTHER ASSESSEE SUBMITTED THA T IT IS INTENDED TO PURSUE THE AFORESAID APPEAL AND REQUESTED FOR RE CALL OF THE ABOVE ORDER. SINCE THIS AVERMENT MADE BY THE ASSESSEE IS DULY SUPPORTED BY AN AFFIDAVIT AFFIRMING RELEVANT FACT ON OATH, WE ARE SATISFIED THAT THE REASON ADVANCED BY THE ASSESSEE FOR HIS NON-APP EARANCE AT THE TIME OF HEARING FIXED ON 2.5.2012 CONSTITUTED A SUF FICIENT CAUSE. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 2.5.2012 MA NO 436 OF 2012 EVERSHINE PHARMACEUTICALS MUMBAI PAGE 2 OF 2 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPE AL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS D IRECTED TO PURSUE THE DEFECT NOTICE ISSUED TO ASSESSEE AND AFTER RECT IFYING THE MISTAKES SO POINTED OUT, FIX THE APPEAL FOR FRESH HEARING AC CORDINGLY. 2. IN THE RESULT M.A. FILED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST OCTOBER, 2012. SD/- SD/- (D. MANMOHAN) (B. RAMAKOTAIAH) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI, DATED 31 ST OCTOBER, 2012. VNODAN/SPS COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, E BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI