MAHINDRA AND MAHINDRA LTD, V. DCWT 2(2),

MA 587/MUM/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9881 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: WT
• Assessment Year: 2008-2009
• Appeal Filed On: 11-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SANTOSH PARAB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH WT MUMBAI BEFORE SHRI VIJAY PAL RAO (JUDICIAL MEMBER AND SHRI N.K. BILLAIYA (ACCOUNTANT MEMBER) M.A. NO. 587/MUM/2012 (ARISING OUT OF WTA NO. 76/MUM/2011) ASSESSMENT YEAR-2008-09 M/S. MAHINDRA & MAHINDRA LTD., GATEWAY BLDG., APOLLO BUNDER, MUMBAI-400 001 PAN-AAACM 3025E VS. THE DCWT, CIR 2(2), AAYAKAR BHAVAN, MUMBAI-400 020 (APP LICANT ) (RESPONDENT) APPLICANT BY: SHRI SANTOSH PARAB RESPONDENT BY: SHRI MANOJ KUMAR DATE OF HEARING : 11.01.2013 DATE OF PRONOUNCEMENT: 11.01.2013 O R D E R PER N.K. BILLAIYA (AM): THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON FOR RESTORING THE APPEAL DISMISSED BY THE TRIBUNAL THROUGH ITS ORDER DT. 1 ST MAY, 2012 FOR NON- APPEARANCE BY THE ASSESSEE. THE ASSESSEE VIDE ITS A PPLICATION DT. 10.9.2012 SUBMITS THAT IN THE FIRST TWO WEEKS OF APRIL I.E. U PTO 11 TH APRIL, THE ASSESSEES ENTIRE TAX CELL WAS PRE-OCCUPIED WITH ALMOST DAY TO DAY HEARINGS OF TWO STAY GRANTED APPEALS FOR A.Y. 2006-07 & 2007-08 BY THE T RIBUNAL WHICH CONTINUED BETWEEN 27 TH MARCH, 2012 AND CONCLUDED ON 11 TH APRIL, 2012. IN VIEW OF THIS PREOCCUPATION THE ASSESSEE INADVERTENTLY LOST SIGHT AND RESULTED IN NON- APPEARANCE ON THE DATE OF HEARING I.E. 1 ST MAY, 2012. THEREFORE, THE ASSESSEE SUBMITTED THAT THE EX-PARTE ORDER PASSED BY THE TRI BUNAL BE RECALLED. M.A. NO.587/M/2012 2 3. AT THE TIME OF HEARING, THE LD. D.R. DID NOT OBJ ECT TO THE RECALLING OF THE ORDER. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HA VING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING T HE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING AND ACCORDINGLY THE EX-PARTE ORDER DTD. 1.5.2012 PASSED BY THE TRIBUNAL IS RECALLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 12.02.2013 AS ANNOUNCED IN THE OPEN COURT. ACCORDINGLY, THE MI SC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON 11.1.2013 SD/- (VIJAY PAL RAO) SD/- (N.K. BILLAIYA ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 11.01.2013 RJ M.A. NO.587/M/2012 3 COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR WT BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI