GALDERMA INDIA P.LTD, V. ASST CIT 8(1),

MA 453/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9436 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2006-2007
• Appeal Filed On: 06-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V KRISHNAMOORTHY
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G MUMBAI BEFORE SHRI DINESH KUMAR AGARWAL, JM AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER M.A. NOS. 453 & 454/MUM/2012 (ARISING OUT OF ITA NOS. 6503 & 6504/MUM/2010) ASSESSMENT YEARS-2006-07 & 2007-08 M/S GALDERMA INDIA PVT. LTD., 23, STEELMADE INDL. ESTATE, 2 ND FLOOR, MAROL VILLAGE, ANDHERI (E), MUMBAI-400 059 PAN-AAACG 8660M VS. THE ACIT 8(1), AAYAKAR BHAVAN, MUMBAI-400 020 (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI MANISH SHAH RESPONDENT BY: SHRI V. KRISHNAMOORTHY DATE OF HEARING :12.10.2012 DATE OF PRONOUNCEMENT: 12.10.2012 O R D E R PER N.K. BILLAIYA, AM: BY THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE R EQUESTED TO RECALL THE ORDER OF THE TRIBUNAL PASSED ON 16 TH MAY, 2012 PLEADING THAT THE NON ATTENDANCE BEFORE THE TRIBUNAL ON THE SCHEDULED DAT E WAS DUE TO THE FACT THAT ORIGINALLY THE APPEAL WAS FIXED FOR HEARING ON 14 TH MARCH, 2012. HOWEVER, THE BENCH DID NOT FUNCTION ON THE SAME DAT E AND THE APPEAL WAS ADJOURNED TO 16 TH MAY, 2012. DUE TO OVERSIGHT THE APPLICANT DID NOT RECORD THE FRESH DATE OF HEARING FIXED ON 16 TH MAY, 2012. 2. WE FIND THAT THE REASONS GIVEN BY THE ASSESSEE I S PREVENTED BY REASONABLE CAUSE FOR NON APPEARANCE ON THE DATE OF HEARING. THEREFORE, IN THE INTEREST OF JUSTICE, WE CONSIDER IT PROPER TO R ECALL OUR TRIBUNALS ORDER DT. 16 TH MAY, 2012 AND DIRECT THE REGISTRY TO FIX THIS APPE AL FOR FRESH HEARING ON M.A. NOS. 453 & 454/M/12 2 07.01.2013. SINCE THE DATE WAS ANNOUNCED IN THE CO URT, NO FORMAL NOTICE WILL BE ISSUED TO THE PARTIES FOR THE HEARING OF THIS AP PEAL ON 07.01.2013. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FIL ED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH OCTOBER, 2012 SD/- SD/- (DINESH KUMAR AGARWAL) (N.K. BILLAIYA ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 12 TH OCTOBER, 2012 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR G BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI