M/S. ERIKA FASHIONS PVT. LTD., V. ITO 8(1)(3),

MA 60/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6409 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2005-2006
• Appeal Filed On: 25-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: HITESH M SHAH
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, I, MUMBAI BEFORE S/SHRI R.S.SYAL(A.M ) AND D.K.AGARWAL (JM) MISCELLANEOUS APPLICATION NO.60/MUM/2011 ARISING OUT OF ITA NO716/MUM/2010 (ASSESSMENT YEAR: 2005-06) ERIKA FASHIONS PVT. LTD., 24-A, WILLINGDON CATHOLIC COLONY, S.V.ROAD, SANTACRUZ(WEST), MUMBAI-400054 PAN: AAACE1856H INCOME TAX OFFICER 8(1)(3), AAYAKAR BHAVAN, M.K.ROAD, CHURCHGATE, MUMBAI-400020 APPLICANT V/S RESPONDENT APPLICANT BY : SHRI HITES H M.SHAH RESPONDENT BY : SHRI R.K.GUPT A. O R D E R PER D.K.AGARWAL (JM) THIS MISCELLANEOUS APPLICATION FILED BY THE ASSE SSEE FOR THE ASSESSMENT YEAR 2005-06 IS DIRECTED AGAIN ST THE ORDER DATED 23.12.2010 PASSED BY THE TRIBUNAL IN ITA NO.716/MUM/2010. 2. THE APPLICANT VIDE HIS APPLICATION DATED 18.1.20 11 SUPPORTED BY AN AFFIDAVIT DATED 21.1.2011 INTERALIA STATED ON OATH THAT :- 7. OUR COUNSEL COULD NOT ATTEND ON 23.12.2010 AND ON ANY FURTHER DATES DUE TO REASONS BEYOND THEIR C ONTROL AS THE CONCERNED DIRECTOR WAS OUT OF STATION AND TH E MA NO.60/MUM/2011 ARISING OUT OF ITA NO716/MUM/2010 (ASSESSMENT YEAR: 2005-06) 2 SAME FACTS WERE NOT INTIMATED TO US WHICH CONSTRAIN ED US TO TAKE NECESSARY ACTION FOR PROCURING ADJOURNME NT. 8. NOW THAT WE HAVE APPOINTED AN AUTHORIZED REPRESENTATIVE M/S HITESH SHAH & ASSOCIATES, CHARTERED ACCOUNTANTS TO REPRESENT US AND OUR CASE IN THE SAID MATTER OF THIS APPEAL WE HUMBLY PRAY THAT ONE MORE OPPORTUNITY OF BEING HEARD MAY BE GRANTED SO T HAT WE CAN PURSUE OUR MATTER MORE DILIGENTLY AND SINCER ELY. 3. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT FOR THE REASONS MENTIONED IN ASSESSEE S APPLICATION, THE EX-PARTE ORDER PASSED BY THE TRIB UNAL BE RECALLED WHICH WAS NOT SERIOUSLY OBJECTED TO BY T HE LD. DR. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAVING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCUMSTANCE S OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDIN GLY THE EX-PARTE ORDER DATED 23.12.2010 PASSED BY THE TRIB UNAL IS RECALLED. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 11.7.2011. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION ST ANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON 27 TH MAY 2011. MA NO.60/MUM/2011 ARISING OUT OF ITA NO716/MUM/2010 (ASSESSMENT YEAR: 2005-06) 3 SD SD (R.S.SYAL) (D.K.AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 27 TH MAY, 2011 SRL:27511 COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH 6. GUARD FILED. BY ORDER TRUE COPY ASSTT. REGISTRAR, ITAT, MUMBAI