THYROCARE PROPERTIES P. LTD, V. DCIT 8(3),

MA 62/MUM/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4559 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 03-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, - , IN THE INCOME TAX APPELLATE TRIBUNAL BENCH SMC MUMBAI BEFORE SHRI MAHAVIR SINGH , JM AND SHRI RAJESH KUMAR, AM MISC.APPLICATION NO.62/MUM/2016 ARISING OUT OF I.T.A. NO. 864 /MUM/20 15 ( / ASSESSMENT YEAR : 2006 - 07 ) M/S. THYROCARE PROPERTIES PVT. LTD. D - 371 TTC MIDC TURBHE , NAVI MUMBAI - 400 073. / VS. D C I T 8(3) , AAYAKAR BHAVAN M.K. ROAD MUMBAI - 400020 ./ PAN : AACCT0856A / ASSESSEE BY SHRI VIPUL JOSHI / REVENUE BY SHRI MAURYA PRATAP / DATE OF HEARING : 22.7. 2016 / DATE OF PRONOUNCEMENT : 22.7.2016 / O R D E R PER MAHAVIR SINGH , JM B Y WAY OF THIS MISCELLANEOUS APPLICATION THE ASSESSEE HAS REQUESTED FOR RECALL OF THE EX - PARTE ORDER DATED 24.9.2015 PASSED BY SMC BENCH . 2. BRIEF FACTS OF THE CASE ARE THAT THE APPEAL BY THE ASSESSEE WAS FILED ON 6.2.2015 WHICH WAS DEFECTIVE AND HENCE, AF TER REMOVING THE DEFECT, THIS APPEAL WAS NUMBERED INTO ANOTHER APPEAL BEING ITA NO.4817/MUM/2015. THE ASSESSEE BEING TECHNICAL PERSON WAS NOT AWARE ABOUT THE PROCEDURE AND HENCE HE SOUGHT CONSOLIDATION OF BOTH THE APPEALS BY A LETTER DATED 2.9.2015 . IN T HE MEANWHILE, THE DIRECTOR WHO WAS HANDLING THE FINANCE MATTERS WAS TRAVELLING OVERSEAS FROM 2 MA NO.62/ MUM/ 201 6 9.9.2015 TO 14.9.2015 AND APPEAL WAS FIXED FOR HEARING ON 21.9.2015 , WHICH WAS SUBSEQUENTLY ADJOURNED TO 24.9.2015 . THIS WAS THE FIRST POSTING AND THE ASSESSEE HA S NOT ATTENDED TOO. ON SUBSEQUENT FIXING ON 22, 23 AND 24.9.2016 NONE ATTENDED BECAUSE THE ASSESSEE WAS NOT AWARE OF THE FIXING IN TERMS OF THESE REASONS. THE LD. COUNSEL STATED THAT THE TRIBUNAL ORDER IN PASSING THE ORDER WITHOUT HEARING THE ASSESSEE IN TERM OF RULE 25 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, THE ASSESSEE HAS SATISFIED THE TRIBUNAL THAT THE ASSESSEE HAVE SUFFICIENT CAUSE OF HIS NON - APPEARANCE. IN TERM OF ABOVE, WE RECALL THE ORDER OF THE TRIBUNAL AND DIRECT THE REGISTRY TO FIX THIS APPEAL IN REGULAR COURSE. 3 . IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.7.2016 . S D SD ( RAJESH KUMAR) (MAHAVIR SINGH ) A CCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED : 22.7. 2016 SR.PS:SRL: / COPY OF T HE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F ILE / BY ORDER, T RUE COPY [ / (DY./ASSTT. REGISTRAR) , / I TAT, MUMBAI