BALKRISHNA INDUSTRIES LTD, V. ADDL CIT RG 6(1),

MA 487/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0049 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2005-2006
• Appeal Filed On: 24-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEEPAK KUMAR SINHA
• Assessee Lawyers: DI LIP J THAKKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI .. , ! '#$ % % % % & '( , ) '#$ '* BEFORE SHRI P.M. JAGTAP, AM AND SHRI. SHRI AMIT SHU KA, JM +%+% % #, 487/MUM/2012 ARISING OUT OF ITA NO. 3163/MUM/2010 ( ), - %.- ), - %.- ), - %.- ), - %.- / / / / ASSESSMENT YEAR : 2005-06) M/S BALKRISHNA INDUSTRIES LIMITED, 418, CREATIVE INDUSTRIES LTD., 72, N.M. JOSHI MARG, MUMBAI 400 011. , , , , / VS. ADDL. CIT, RG. 6(1), MUMBAI. $0 ! './ PAN : AAACB 3333J ( 01 / // / APPELLANT ) .. ( 2301 / RESPONDENT ) 01 4 5 ' / APPELLANT BY : SHRI DILIP J. THAKKAR 2301 4 5 ' / RESPONDENT BY : SHRI DEEPAK KUMAR SINHA ',% 4 ! / // / DATE OF HEARING : 15-3-13 67. 4 ! / DATE OF PRONOUNCEMENT : 15-3-13 # ' / 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. 18-11-2011 PASSED EX PARTE IN ITA NO. 3163/MUM/2010 FOR A.Y. 2005-06 ON THE FOLLOWING GROUNDS :- 1) THE APPEAL WAS FIXED FOR HEARING ON 07-04-2011. THE BENCH WAS NOT FUNCTIONING AND HENCE THE MATTER WAS ADJOURNED TO 0 7-06-2011. 2) THE APPEAL WAS FURTHER ADJOURNED FROM 07-06-2011 AND 24-08-2011 AS BENCH WAS NOT FUNCTIONING. 3) THE COMPANY COULD NOT KEEP A TRACK OF THE NEXT A DJOURNED DATE BEING 08- 11-2012, AND HENCE NOBODY COULD ATTEND ON THE DATE OF HEARING NOR ANY LETTER COULD BE FILED. MA 487/MUM/2012 2 4) WE SUBMIT THAT THAT UNTENTIONALLY THE ADJOURNED DATE MISSED OUT OF THE KNOWLEDGE. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. SINCE THE SUBMISSIONS MADE BY THE ASSESSEE AS ABOVE GIVING REASONS FOR ITS NON- ATTENDANCE ON 08-11-2011 ARE DULY SUPPORTED BY AFFI DAVIT OF THE CHAIRMAN & MANAGING DIRECTOR OF THE ASSESSEE COMPANY, WE ARE SATISFIED THAT THE NON-APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON 8-11-2011 WHEN ITS APPEAL WA S FIXED FOR HEARING, WAS FOR SUFFICIENT CAUSE. ACCORDINGLY KEEPING IN VIEW OF PROVISO TO RU LE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX PARTE ORDER DTD. 18-11-2011 PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 10-06-2013 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF B Y THE LD. REPRESENTATIVES OF BOTH THE PARTIES. 3. IN THE RESULT, THE MISS. APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. 8 9 ), -8 +%+% % #, $% : 4 ;< ORDER PRONOUNCED IN THE OPEN COURT ON 15-03-2013. . # ' 4 67. ! =#,9 15-03-2013 7 4 SD/- SD/- ( AMIT SHUKLA ) ( P.M. JAGTAP ) ! '#$ / JUDICIAL MEMBER ) '#$ / ACCOUNTANT MEMBER MUMBAI ; =#, DATED 15 / 03/2013 %.),.'./ , SR. PS MA 487/MUM/2012 3 # ' 4 2)&+ P +. # ' 4 2)&+ P +. # ' 4 2)&+ P +. # ' 4 2)&+ P +./ COPY OF THE ORDER FORWARDED TO : 1. 01 / THE APPELLANT 2. 2301 / THE RESPONDENT. 3. Q () / THE CIT(A)- VI, MUMBAI 4. Q / CIT VI, MUMBAI 5. +%T 2)), , , / DR, ITAT, MUMBAI 6. U- / GUARD FILE. # ',' # ',' # ',' # ',' / BY ORDER, '3+ 2) //TRUE COPY// V V V V/ // /'; '; '; '; ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI