JYOTI (INDIA) METAL INDUSTRIES P.LTD, V. ASST CIT 6(1),

MA 454/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1687 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2005-2006
• Appeal Filed On: 17-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K SAHU
• Assessee Lawyers: HETALMARU

Judgement Text

J IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI .. , , BEFORE SHRI P.M. JAGTAP, AM AND SHRI SANJAY GARG, J M 454/ MUM/2013 ARISING OUT OF ITA NO. 3986/MUM/2009 ( / ASSESSMENT YEAR : 2005-06) J YOTI (INDIA) METAL IND PVT. LTD., 223, KALIANDAS UDYOG BHAVAN, S.H. TANDEL MARG, NEAR CENTURY BAZAR, WORLI, MUMBAI -400 025. / VS. ACIT CIRCLE 6(1), MUMBAI. . / PAN : AAACJ 3463 F ( % / APPLICANT ) .. ( &'% / RESPONDENT ) % ( / APPLICANT BY : MS. HETAL MARU &'% ( / RESPONDENT BY : SHRI R.K. SAHU ( - / DATE OF HEARING : 21-3-2014 ( - / DATE OF PRONOUNCEMENT : 21-03-2014 / O R D E R PER P.M. JAGTAP, A.M . : BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DTD. 14 TH MAY, 2010 PASSED EX PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION, ON THE FOLLOWING GROU NDS: THE EX PARTE ORDER CONTAINS THE APPELLANTS OLD A DDRESS AND THE NOTICE TOO SEEMS TO BE SERVED TO ASSESSEE AT OLD OFFICE WH ICH WAS SITUATED AT 914, ELECTRON, HASU TANDEL MARG, CENTURY MILL PASSA GE ROAD, WORLI, MUMBAI 400025. THE SAID BUILDING WAS OLD AND DIL APIDATED AND WAS SOON TO BE DEMOLISHED. HENCE THE APPELLANT SHIFTED ITS OFFICE TO 223, KALIANDAS UDYOG BHAVAN, S.H. TANDEL MARG, NEAR CEN TURY VAZAR, WORLI, MUMBAI 400 025 A FEW DAYS PRIOR TO THE ISS UE OF NOTICE. SINCE THE APPELLANT SHIFTED ITS OFFICE FOR REASON M ENTIONED ABOVE, THE APPELLANT BEING UNAWARE ABOUT THE ISSUE OF NOTICE W AS NOT IN A POSITION TO ATTEND THE SAID HEARING BEFORE THE HONORABLE INC OME TAX APPELLATE TRIBUNAL. MA 454/MUM/2013 2 2. KEEPING IN VIEW THIS SUBMISSION MADE ON BEHALF O F THE ASSESSEE COMPANY WHICH IS DULY SUPPORTED BY AN AFFIDAVIT FIL ED BY ITS MANAGING DIRECTOR, WE ARE SATISFIED THAT THE NON-APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON 11-05-2010 WHEN ITS APPEAL WAS FIXED FO R HEARING, WAS FOR SUFFICIENT CAUSE. ACCORDINGLY KEEPING IN VIEW OF PR OVISO TO RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, WE RECAL L THE EX PARTE ORDER DTD. 14 TH MAY, 2010 PASSED BY THE TRIBUNAL AND RESTORE THE A PPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO POST THE SAID APPEAL FOR HEARING ON 26-05-2014 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF B Y THE LD. REPRESENTATIVES OF BOTH THE PARTIES. 3. IN THE RESULT, THE MISC. APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. 3 3 ( ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST MARCH, 2014 . . ( 8 9 21<03<2014 ( SD/- SD/- (SANJAY GARG) ( P.M. JAGTAP ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER M UMBAI ; 9 DATED 21-3-2014 .../ RK , SR. PS ' #%& '& / COPY OF THE ORDER FORWARDED TO : 1. % / THE APPELLANT 2. &'% / THE RESPONDENT. 3. F () / THE CIT(A)- VI, MUMBAI 4. F / CIT CITY VI, MUMBAI 5. &J , - J , / DR, ITAT, MUMBAI J BENCH 6. / GUARD FILE. / BY ORDER, ' & //TRUE COPY// / ( DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI