JAFKAY P.LD, V. ITO WD 4(2)(3),

MA 462/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1700 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2004-2005
• Appeal Filed On: 24-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH J , MUMBAI BEFORE SHRI P.M. JAGTAP , ACCOUNTANT MEMBER AND SHRI SANJAY GARG , JUDICIAL MEMBER M.A. NO.462/M/2013 ( ARISING OUT OF ITA NO. 2835/M/2012) ASSESSMENT YEAR: 2004 - 05 M/S. JAFKAY PVT. LTD. 212/A, HIND SAURASHTRA INDUSTRIAL ESTATE, 85 - 86, M.V. ROAD, MAROL, ANDHERI (EAST), MUMBAI 400 059 PAN: AABCJ0293Q VS. ITO, WARD - 4(2)(3) AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400020 (APPELLANT) (RESPONDENT) ASSESSEE BY : MS.VASANTI PATEL, A.R. REVENUE BY : SHRI MAURYA PRATAP, D.R. DATE OF HEARING : 07.03. 201 4 DATE OF PRONOUNCEMENT : 07.03.2014 O R D E R PER SANJAY GARG, JUDICIAL MEMBER: THROUGH THIS MISCELLANEOUS APPLICATION , THE ASSESSEE HA S PLEADED FOR THE RESTORATION OF THE APPEAL NO . 2835/MUM/2012 WHICH WAS DISMISSED BY THE TRIBUNAL VIDE ORDER 06.06.2013 FOR WANT OF PROSECUTION. IT IS SUBMITTED IN THE APPLICATION THAT WHEN THE CASE WAS FIXED FOR HEARING ON 14.05.13 THE BENCH WAS NOT FUNCT IONING AND THE CASE WAS ADJOURNED. THE DIRECTOR OF THE COMPANY NAMELY MR. RAJ EEV GOLIYA GOT THE IMPRESSION THAT HE W OULD BE COMMUNICATED ABOUT THE NEXT DATE OF HEARING , W HEREAS THE NEXT DATE OF HEARING WAS POSTED ON THE NOTICE BOARD. BECAUSE OF THIS REAS ON HE COULD NOT INFORM THE REPRESENTATIVE OF THE COMPANY ABOUT THE NEXT DATE OF HEARING AND THE CASE WAS DISMISSED ON THAT DATE FOR WANT OF PROSECUTION. IT HAS BEEN SUBMITTED THAT THE ABSENCE OF THE ASSESSEE ON THE DATE OF HEARING WAS NOT INTENTIONAL, BUT DUE TO THE ABOVE NOTED M.A. NO.462/M/2013 (ARISING OUT OF ITA NO.2835/M/2012) M/S. JAFKAY PVT. LTD. 2 CIRCUMSTANCES. THE APPLICATION OF THE ASSESSEE IS SUPPORTED WITH THE AFFIDAVIT OF THE DIRECTOR OF THE COMPANY. IN VIEW OF THE SUBMISSION MADE IN THE APPLICATION, WE ALLOW THE APPLICATION AND THE APPEAL IS ORDERED TO BE RESTORED TO ITS ORIGINAL POSITION AND THE BENCH CLERK IS DIRECTED TO FIX THE SAME FOR HEARING F O R 26.03.14. PARTIES ARE INFORMED ABOUT THE NEXT DATE OF HEARING IN THE OPEN COURT. IN THE RESULT, THE APPLICATION OF THE APPLICANT IS HEREBY ALLOWED. ORDER PRON OUNCED IN THE OPEN COURT ON 07.03. 201 4 . SD/ - SD/ - ( P.M. JAGTAP ) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 07.03. 201 4 . * KISHORE COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT ( A) CONCERNED, MUMBAI THE DR C BENCH //TRUE COPY// [ BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.