S.H.A.M.K. INTERNATIONAL P. LTD, V. ITO 9(3)(1),

MA 618/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6445 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: L
• Assessment Year: 2000-2001
• Appeal Filed On: 25-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SU RENDRA KUMAR
• Assessee Lawyers: G L PURSNANY
• Keywords: Reasonable cause

Judgement Text

1 MA 618 TO 621/M/2010 M/S S.H.A.M.K. INTERNATIONAL PVT. LTD.. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES L BEFORE SHRI N.V. VASUDEVAN, J.M. AND SHRI R.K. PAND A, A.M. MISC. APPLICATIONS NO. 618 TO 621/MUM/2010 ARISING OUT OF ITA NOS. 6756 TO 6758/MUM/08 & 407/M UM/09, ASSESSMENT YEARS 2000-01 TO 2002-03 & 2005-06 S.H.A.M.K. INTERNATIONAL PVT. LTD., SUITE 101, GOLDEN WALLS, PLOT NO. 581, 18 TH ROAD, KHAR (W), MUMBAI -52. PAN AABCM9688A VS. INCOME TAX OFFICER -9(3)(1), MUMBAI. APPLICANT RESPONDENT APPLICANT BY SHRI G.L. PURSNANY RESPONDENT BY SHRI SURENDRA KUMAR ORDER PER R.K. PANDA A.M. THE ASSESSEE THROUGH THE ABOVE MISC. APPLICATIONS R EQUESTS THE TRIBUNAL TO RECALL THE EX PARTE ORDER PASSED BY IT FOR NON-A PPEARANCE ON THE DATE OF HEARING. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING T O THE MISC. APPLICATIONS ALONG WITH THE AFFIDAVIT FILED BY THE ASSESSEE SUBM ITTED THAT THE APPEAL WAS FILED IN B-1 BENCH WHICH WAS SUBSEQUENTLY TRANSFERR ED TO L-1 BENCH. THE CASE WAS LAST FIXED FOR HEARING ON 22.9.2010 WHICH WAS D ECLARED AS A PUBLIC HOLIDAY BY THE STATE GOVERNMENT OF MAHARASHTRA BEING GANAP ATI VISARJAN DAY. ACCORDINGLY, THE OFFICE OF THE ASSESSEE WAS CLOSED ON THAT DAY. HOWEVER, A DAY BEFORE I.E. 21.9.2010, EMPLOYEE WAS GIVEN A LETTER SEEKING ADJOURNMENT ON THE 2 MA 618 TO 621/M/2010 M/S S.H.A.M.K. INTERNATIONAL PVT. LTD.. DATE OF HEARING I.E. 22.9.2010. THE EMPLOYEE FIRST WENT TO THE TAX CONSULTANTS OFFICE. HOWEVER, HIS OFFICE WAS CLOSED. ON ACCOUNT OF EXERTIONS, THE EMPLOYEE COULD NOT REACH ITAT OFFICE IN TIME FOR HEARING. T HIS FACT WAS REPORTED TO THE APPLICANT ON THE NEXT DAY I.E. 23.9.2010 AND THIS F ACT WAS BROUGHT TO THE NOTICE OF THE TRIBUNAL ON 24.09.2010. SUBSEQUENTLY, VIDE ORDER DATED 22.9.2010, THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSEE FOR N ON-APPEARANCE WHICH WAS SERVED ON THE APPLICANT ON 6.10.2010. 2.1 THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS DULY RESPONDED AND ATTENDED THE PROCEEDINGS IN ALL PREVI OUS OCCASIONS. THE REASONS FOR NON-APPEARANCE ON THE DATE OF HEARING WAS DUE T O THE GENUINE REASONS AS EXPLAINED ABOVE. HE SUBMITTED THAT IN THE INTEREST S OF JUSTICE, THE MATTER SHOULD BE RECALLED AND THE ASSESSEE MAY BE ALLOWED TO ARGUE ITS APPEALS ON MERITS. 3. AFTER HEARING THE LD. D.R. AND AFTER GOING THRO UGH THE CONTENTS OF THE MISC. APPLICATION AND AFFIDAVIT FILED BY THE ASSESS EE, WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR SUCH NON-APPEARANCE ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER PASSED BY THE TRIBUNAL. THE APPEAL IS FIXED FOR HEARING ON 9 TH AUGUST, 2011 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPA RATE NOTICE WILL BE SENT TO WHICH BOTH THE PARTIES AGREED. 4. IN THE RESULT, THE MISC. APPLICATION FIELD BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E. ON 20.05.2011. SD/- SD/- (N.V. VASUDEVAN) (R.K. PANDA) JUDICIAL MEMBER ACCOUNT ANT MEMBER MUMBAI, DATED 20 TH MAY, 2011. 3 MA 618 TO 621/M/2010 M/S S.H.A.M.K. INTERNATIONAL PVT. LTD.. RK COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) -CONCERNED, MUMBAI 4. THE CIT- CONCERNED, MUMBAI 5. THE DR BENCH, L 6. MASTER FILE // TUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT, MUMBAI 4 MA 618 TO 621/M/2010 M/S S.H.A.M.K. INTERNATIONAL PVT. LTD.. DATE INITIALS 1 DRAFT DICTATED ON 20.5.2011 SR. PS 2 DRAFT PLACED BEFORE THE AUTHOR 20.5.2011 SR. PS 3 DRAFT PLACED BEFORE THE SECOND MEMBER 4 APPROVED DRAFT COMES TO THE SR. PS SR. PS 5 KEPT FOR PRONOUNCEMENT ON SR. PS 6 FILE SENT TO THE BENCH CLERK SR. PS 7 DATE ON WHICH FILE GOES TO THE HEAD CLERK 8 DATE ON WHICH FILE GOES TO THE AR 9 DATE OF DISPATCH OF ORDER