SYNMATIC ENGG (P) LTD, V. DCIT CIR 10(2),

MA 626/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0028 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2008-2009
• Appeal Filed On: 04-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R C JAIN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH, E MUMBAI BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER MA NO.: 626/MUM/2012 ARISING OUT OF ITA NO.: 4054/MUM/2011 ASSESSMENT YEAR : 2008-09 M/S SYMATIC ENGINEERING (P) LTD. A-6, EDEN GARDEN, PANJARAPOLE, DEONAR, MUMBAI - 400 088 PAN.: AABCS1210L DY. COMMISSIONER OF INCOME TAX, CIRCLE 10(2) NEW MARINE LINES, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400 020 (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI R.C. JAIN RESPONDENT BY : SHRI MOHIT JAIN DATE OF HEARING : 08.03.2013 DATE OF PRONOUNCEMENT : 08.03.2013 ORDER PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 7.6.2012 O F THE TRIBUNAL IN ITA NO.4054/M/2011. IN THE SAID ORDER THE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED FOR WANT OF REPRESENTATI ON FROM THE ASSESSEE ON THE DATE OF HEARING. 2. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE HA S SUBMITTED THAT THE ASSESSEE HAD NOT ENGAGED ANY COUNSEL AND HAD FILED A WRITTEN SUBMISSION AND WAS, THEREFORE, OF THE IMPRESSION THAT THE APPEAL W ILL BE DECIDED ON THE BASIS OF WRITTEN SUBMISSION. HOWEVER, HEARING OF APPEAL W AS ADJOURNED TO 7.6.12 ABOUT WHICH THE ASSESSEE WAS NOT AWARE, WHICH WAS THE REASON FOR NON- COMPLIANCE ON 7.6.12. AN AFFIDAVIT TO THAT EFFECT H AS BEEN FILED AND IT HAS BEEN REQUESTED THAT THE ORDER MAY BE RECALLED FOR F RESH ADJUDICATION. MA NO.: 626/MUM/2012 ARISING OUT OF ITA NO.: 4054/MUM/2011 ASSESSMENT YEAR : 2008-09 2 3. WE HAVE HEARD BOTH PARTIES, PERUSED THE RECORDS AND CONSIDERED THE MATTER CAREFULLY. ON THE FACTS OF THE CASE WE ARE S ATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-COMPLIANCE BY THE ASSESSEE ON 7.6.2012. ACCORDINGLY IN THE INTEREST OF JUSTICE WE, RECALL T HE ORDER DATED 7.6.2012 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WIL L BE HEARD ON 26.6.2013. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COUR T IN THE PRESENCE OF BOTH THE PARTIES, THEREFORE, NO FORMAL NOTICE OF HE ARING IS REQUIRED TO BE ISSUED BY THE REGISTRY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 08.03.2013. SD/- SD/- (VIJAY PAL RAO) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCO UNTANT MEMBER MUMBAI, DATED: 08.03.2013. JV. COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.