INDUSTRIAL SOLVENTS AND CHEMICALS P.LTD, V. DCIT RG 3(2),

MA 443/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1688 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2002-2003
• Appeal Filed On: 09-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K SAHU

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES I. MUMBAI . , . . , ! ' BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER MA NO.443/MUM/2013 (ARISING OUT OF ITA NO.4792/MUM/2012) A.Y. 2002-03 INDUSTRIAL SOLVENTS & CHEMICALS PVT. LTDL, 101, ATLANTA, 10 TH FLOOR, 201, NARIMAN POINT, MUMBAI 400021 PAN: AAACI 1068D (APPLICANT) V/S. DY. COMMISSIONER OF INCOM E TAX, 3(2), 6 TH FLOOR, AAYKAR BHAVAN, MK ROAD, MUMBAI 400020 (RESPONDENT) APPLICANT BY : SHRI NITESH JOSHI RESPONDENT BY : SHRI R.K.SA HU DATE OF HEARING : 21 /03/2014 DATE OF PRONOUNCEMENT : 21/03/201 4 ORDER PER N.K. BILLAIYA,AM VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE, THE ASSESSEE IS SEEKING RECALL OF EX-PARTE ORDER DATED 02/09/2013 PASSED IN ITA NO . 4792/MUM/2012 FOR A.Y. 2002-03. 2. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED ON ACCOUNT OF FAILURE OF THE ASSESSEE TO ATTEND THE PROCEEDINGS ON THE FIXED DAT E OF HEARING. IN THE APPLICATION IT HAS BEEN SUBMITTED BY THE ASSESSEE T HAT AT THE TIME OF FILING THE MA NO.443/MUM/2013 2 APPEAL, THE DATE OF HEARING WAS MENTIONED AS 2/9/20 13 IN THE ACKNOWLEDGEMENT. HOWEVER, DUE TO OVERSIGHT THE ASSESSEE HAS NOT TAKE N NOTE OF THE SAME. THE ASSESSEE WAS UNDER THE BONAFIDE IMPRESSION THAT A S EPARATE NOTICE WOULD BE SENT FIXING THE DATE OF HEARING. THE ASSESSEE SUBMITTED THAT IT IS INTERESTED IN PURSUING THE APPEAL. THE ASSESSEE ALSO SUBMITTED T HAT THE NON-APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING OF THE A PPEAL WAS BONAFIDE AND THEREFORE, REQUESTED FOR RECALL OF THE ORDER DATED 2/9/2013. 3. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOT H 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 0 2/09/2013 AND RESTORE THE APPEAL FILED BY THE ASSESSEE, WHICH WILL NOW BE FIX ED FOR HEARING ON 26/05/2014. 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 21/03/2014 # $ %&' ( )* 21/03/2014 & $ + ' SD/- SD/- ( /VIJAY PAL RAO ) ( . . /N.K.BILLAIYA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; ) DATED 21/03/2014 MA NO.443/MUM/2013 3 # # # # $ $$ $ ,- ,- ,- ,- .'- .'- .'- .'- / COPY OF THE ORDER FORWARDED TO : 1. /0 / THE APPELLANT 2. ,1/0 / THE RESPONDENT. 3. 2 ( ) / THE CIT(A)- 4. 2 / CIT 5. 3+ ,- , , / DR, ITAT, MUMBAI 6. +4 5 / GUARD FILE. # # # # / BY ORDER, 1- ,- //TRUE COPY// 6 66 6 / 7 7 7 7 (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI