HAWKINS COOKERS LTD, V. DCIT CIR 3(1),

MA 59/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0960 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2007-2008
• Appeal Filed On: 08-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C P PATHAK
• Assessee Lawyers: H P MAHAJANI

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES H MUMBAI . . , , ! BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER /AND SHRI RAJENDRA, ACCOUNTANT MEMBER MA / '' # .NO.59/MUM/2013 (ARISING OUT OF ITA NO.6664/MUM/2011,A.Y.2007-08) HAWKINS COOKERS LIMITED, F-101, MAKER TOWER, CUFFE PARADE, MUMBAI 400 005 PAN: AAACH 1784M (APPLICANT) VS. THE DCIT 3(1), AAYKAR BHAVAN, MK ROAD, MUMBAI 400020 (RESPONDENT) APPLICANT BY : SHRI H.P.MAHAJANI RESPONDENT BY : SHRI C.P.PATHAK # $ % / DATE OF HEARING : 23/08/2013 &'( $ % / DATE OF PRONOUNCEMENT : 23/08/2013 ) / O R D E R PER I.P.BANSAL, J.M: VIDE THE ABOVE MISCELLANEOUS APPLICATION THE ASSES SEE IS SEEKING RECALL OF THE ORDER PASSED BY THE TRIBUNAL DATED 08/11/2012 IN RESPECT OF ITA NO.6664/MUM/2011 FOR ASSESSMENT YEAR 2007-08. THE APPEAL FIELD BY THE ASSESSEE WAS DISMISSED FOR NON-ATTENDANCE OF THE AS SESSEE ON THE FIXED DATE OF HEARING OF 8/11/2012. IN THE MISCELLANEOUS APPLICA TION IT HAS BEEN MENTIONED THAT THE CAUSE LIST FOR 5/11/2012 TO 9/11/2012 WAS RECEIVED AND THE CONCERNED PERSON FROM AUTHORIZED REPRESENTATIVE OF THE ASSESSEE WAS OUT OF STATION FOR QUARTERLY REVIEW OF ONE LISTED COMPAN Y WHOSE REGISTERED OFFICE WAS MA NO.59 /MUM/2013 2 AT PUNE AND ACCOUNTS DEPARTMENT OF THE ASSESSEE WA S BUSY IN COMPILATION OF HALF YEARLY ACCOUNTS. THEREFORE, THE CONCERNED P ERSON INADVERTENTLY FAILED TO NOTE THE DATE OF HEARING. THUS IT HAS BEEN EXPLAIN ED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE AND SUFFICIENT CAUSE FOR NO N-APPEARANCE ON THE FIXED DATE OF HEARING. THE REASONS STATED IN THE MISCELL ANEOUS APPLICATION ARE SUPPORTED BY AN AFFIDAVIT FILED BY VICE-CHAIRMAN & CEO OF THE COMPANY. 2. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOTH THE PARTIES, WE ARE SATISFIED THAT NON-APPEARANCE OF THE ASSESSEE ON TH E DATE OF HEARING IS SUPPORTED BY SUFFICIENT CAUSE, THEREFORE, AS PER RU LE-24 OF APPELLATE TRIBUNAL RULES, 1963 WE SET ASIDE THE AFOREMENTIONED EX-PART E ORDER DATED 08/11/2012 AND RESTORE THE APPEAL FILED BY THE ASSESSEE WHICH WILL NOW BE FIXED FOR HEARING ON 19/11/2013. THE DATE WAS NOTED BY THE LD. A.R A PPEARING ON BEHALF OF THE ASSESSEE WAIVING HIS RIGHT TO RECEIVE NOTICE OF HEA RING FOR 19/11/2013. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED IN THE MANNER AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT ON 23/08/2 013 ) $ &'( * +#, 23/08/2013 ' $ - ! SD/- SD/- ( / RAJENDRA ) ( . . / I.P. BANSAL ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; +# DATED 23/08/2013 MA NO.59 /MUM/2013 3 ) ) ) ) $ $$ $ .%/' .%/' .%/' .%/' 0'(% 0'(% 0'(% 0'(% / COPY OF THE ORDER FORWARDED TO : 1. 12 / THE APPELLANT 2. .312 / THE RESPONDENT. 3. 4 ( ) / THE CIT(A)- 4. 4 / CIT 5. '5- .%# , , / DR, ITAT, MUMBAI 6. -6 7 / GUARD FILE. )# )# )# )# / BY ORDER, 3'% .% //TRUE COPY// 8 88 8 / 9 9 9 9 (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI . # . ./ VM , SR. PS