HERCULES HOISTS LTD, V. ASST CIT CIR 10(3),

MA 457/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1702 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2005-2006
• Appeal Filed On: 18-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M A GOHEL
• Section: 6

Judgement Text

INCOME TAX APPELLATE TRIBUNAL,MUMBAI - H BENCH. . , , BEFORE S/SH. D. MANMOHAN, VICE-PRESID ENT & SHRI RAJENDRA,ACCOUNTANT MEMBER MA NO.457/MUM/2013 (ARISING OUT OF ITA NO. 7945/MUM/2011) ASSESSMENT YEAR 2005-06 HERCULES HOISTS LTD. 2 ND FLOOR, BAJAJ BHAWAN, JAMNALAL BAJAJ MARG, 226, NARIMAN POINT, MUMBAI-400021 PAN: AAACH2706D VS. ACIT CIRCLE-10(3) AAYAKAR BHAVAN, 4 TH FLOOR, M.K.MARG, MUMBAI-400020 ( !' / APPELLANT ) ( #$!' / RESPONDENT ) APPELLANT BY : SHRI M.A.GOHEL RESPONDENT BY : SHRI M.L.PERUMAL % & '( ) / DATE OF HEARING : 07-03-2014 * +, '( ) / DATE OF PRONOUNCEMENT : 07-03-2014 -. / O R D E R PER RAJENDRA, A.M. VIDE ITS MISCELLANEOUS APPLICATION, DATED 18.12.201 3, ASSESSEE-COMPANY HAS SUBMITTED THAT IT HAD FILED AN APPEAL BEFORE THE TRIBUNAL AGAINST THE ORDER OF THE CIT(A)-22, MUMBAI, THAT TRIBUNAL HAD DISPOSED OFF THE APPEAL BY AN EX-PARTE ORDER FOR NON-APPEARANCE ON THE DATE OF HEARING I.E. ON 25.09.2013 (ITA NO. 7945/MUM/2011-A Y-2005-06). ASSESSEE-COMPANY HAS SUBMITTED THAT APPEAL WAS FIXE D FOR HEARING ON 06.11.2012 AND IT WAS ADJOURNED TO 18.12.2012, THAT BENCH DID NOT FUNCTIO N THEREAFTER,THAT THE ASSESSEE-COMPANY WAS NOT AWARE OF THE FIXATION OF THE APPEAL ON 25.09.20 13, THAT NOTICE OF HEARING WAS NOT RECEIVED BY IT, THAT NON-APPEARANCE BEFORE THE TRIBUNAL WAS BY REASON BEYOND THE CONTROL OF THE ASSESSEE, THAT IT WAS SERIOUSLY INTERESTED IN PURSUING THE AP PEAL, THAT ORDER PASSED ON 25.09.2013 SHOULD BE RECALLED. DURING THE COURSE OF HEARING BEFORE US, A UTHORISED REPRESENTATIVE(AR) MADE THE SAME SUBMISSIONS WHICH WERE MENTIONED IN THE APPRECIATIO N OF THE ASSESSEE. 2 .WE HAVE HEARD THE SUBMISSIONS OF THE AR AND PERUSE D THE MATERIAL BEFORE US. WE ARE OF THE OPINION THAT MATTER SHOULD BE REHEARD AND SHOULD BE DECIDED ON MERITS. REGISTRY IS DIRECTED TO FIX THE HEARING ON 12.06.2014,SO THAT MATTER COULD BE H EARD BY THE REGULAR BENCH. AS BOTH THE PARTIES HAVE BEEN INFORMED ABOUT THE NEXT DATE OF HEARING I N THE COURT, SO NO FRESH NOTICE WILL BE ISSUED. AS A RESULT, RECALLING OUR EARLIER ORDER WE ALLOW T HE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE-COMPANY. /,)0 /,)0 /,)0 /,)0 1 2/) 1 2/) 1 2/) 1 2/) DAIUH DAIUH DAIUH DAIUH 3 4 4 4 4 FD;K X;K FD;K X;K FD;K X;K FD;K X;K FOFO/K FOFO/K FOFO/K FOFO/K VKOSNU VKOSNU VKOSNU VKOSNU '5) '5) '5) '5) F FF F ' '' ' ;K ;K ;K ;K ) ) ) ) K KK K 6 6 6 6 S SS S . ORDER PRONOUNCED IN THE O PEN COURT ON 7 TH MARCH, 2014. -. '( * +, % 7 8 ' 7 EKPZ EKPZ EKPZ EKPZ ,201 4 ' '( 9& : MA NO. 457/MUM/2013(ARISING OUT OF ITA NO. 7945/MU M/2011) HERCULES HOISTS LTD. 2 SD/- SD/- ( . / D.MANMOHAN) ( / RAJENDRA) / VICE-PRESIDENT / ACCOUNTANT MEMBER %;& / MUMBAI, 8 ' /DATE: 07.03.2014 SK -. -. -. -. '( '('( '( #1)1< #1)1< #1)1< #1)1< =<+) =<+) =<+) =<+) / COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE / !' 2. RESPONDENT / #$!' 3. THE CONCERNED CIT(A)/ ;> -' -%? , 4. THE CONCERNED CIT / ;> -' -%? 5. DR H BENCH, ITAT, MUMBAI / <@9 #1)1 12 ,P ,P,P ,P A , - . . . %;& 6. GUARD FILE/ 9 B& $<) #1) //TRUE COPY// -. % / BY ORDER, / ' ' DY./ASST. REGISTRAR -' 12', , %;& /ITAT, MUMBAI