AUREUS JEWELS P.LTD, V. ITO 9(1)(1),

MA 449/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0638 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 06-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SNEHAL J SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI A BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI VIJAY PAL RAO, JM & SHRI N. K. BILLAIYA , AM MISCELLANEOUS APPLICATION NO. 449/MUM/2012 ARISING FROM ITA NO. 5083/MUM/2010 (ASST YEAR 2006-07) M/S AUREUS JEWELS PVT. LTD. B WING, KUMSON BLDG COMPUND, VISHWESHWAR NAGAR OFF AAREY ROAD, GOREGAON (EAST), MUMBAI-400 063 VS ITO 9(1)(1), AAYKAR BHAVAN MUMBAI-400020 (APPLICANT) (RESPONDENT) PAN NO. AAECA9858M ASSESSEE BY SHRI SNEHAL J. SHAH REVENUE BY SHRI VIJAY SHANKAR DT.OF HEARING 12 TH JULY 2013 DT. OF PRONOUNCEMENT 12 TH JULY 2013 ORDER PER VIJAY PAL RAO, JM THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON WITH PRAYER TO RECALL THE ORDER OF THE TRIBUNAL DATED 21.11.2011 I N ITA NO. 5083/MUM/2010 WHEREBY THE APPEAL OF THE ASSESSEE WA S DISMISSED FOR NON PROSECUTION. 2 WE HAVE HEARD THE PARTIES AND CONSIDERED THE AV ERMENTS MADE IN THE AFFIDAVIT FILED ALONG WITH THE APPLICATION. THE ASSESSEE STATED THAT THE NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE AS THE ASSESSEE HAS CLOSE THIS BUSINESS AND ONLY A POST BOX IS AVAILABL E AT THE ADDRESS. THE LD. AR OF THE ASSESSEE HAS POINTED OUT THE CROSS APPEAL FILED BY THE REVENUE AGAINST THE IMPUGNED ORDER IS PENDING ADJUDICATION AND FIX ON 26.12.2013 MA 449/M/2012 AUREUS JEWELS P. LTD. . 2 FOR HEARING. WE ARE SATISFIED THAT THERE WAS REASON ABLE CAUSE FOR NON ATTENDANCE OF THE ASSESSEE OR HIS COUNSEL/A.R ON TH E DATE OF HEARING WHEN THE APPEAL OF THE ASSESSEE WAS DISMISSED. WE, THEREFORE, IN THE INTEREST OF JUSTICE RECALL ORDER DATED 21.11.2011 I N ITA NO. 5083/MUM/2010 AND FIXED THE APPEAL FOR HEARING ON 2 6.12. 2013. 3. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THEREFORE, NO SEPARAT E NOTICES FOR THE HEARING OF APPEAL WILL BE ISSUED TO THE PARTIES. TH E REGISTRY IS DIRECTED TO FIX THE APPEAL ACCORDINGLY FOR HEARING. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PR ORDER PR ORDER PR ORDER PRONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT AT THE TIME OF HEARIN G I.E. ON AT THE TIME OF HEARING I.E. ON AT THE TIME OF HEARING I.E. ON AT THE TIME OF HEARING I.E. ON 12 1212 12 TH THTH TH JULY JULY JULY JULY 2013 2013 2013 2013 SD/- SD/- (N. K. BILLAIYA) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 12 TH JULY 2013 SUBODH. COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI