S.S. ENERGY TECHNIC & ELECTRONIC LTD, V. DCIT 8(3),

MA 632/MUM/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4495 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 1993-1994
• Appeal Filed On: 09-09-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AYS; SM ENERGY TEKNIK
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E: MUMBAI BEFORE SHRI D K AGRAWAL, JUDICIAL MEMBER AND SHRI RAJENRA SINGH, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NOS.618 & 632/MUM/2009 ARISING OUT OF ITAS 1589 & 1858/MUM/2008 FOR AYS 20 03-04 & 1993-94 SM ENERGY TEKNIK & ELECTRONICS LTD, SM BHAVAN, PLOT NO.B-7 & B- 10, ROAD NO. 15, WAGLE INDL ESTATE, THANE -400 604 PAN AAACS 7372 L VS DY COMMISSIONER OF INCOME-TAX - 8(3), MUMBAI (APPLICANT) (RESPONDENT) FOR APPLICANT: SHRI S A KANJI FOR RESPONDENT: SHRI T T JACOB ORDER PER RAJENRA SINGH, AM 1. THESE MISCELLANEOUS APPLICATIONS HAVE BEEN FILE D BY THE ASSESSEE REQUESTING FOR RECALL OF THE CONSOLIDATED ORDER DATED 27.5.2009 OF THE TRIBUNAL IN ITA 1858 & 1859/MUM/20 08. IN THE SAID ORDER, THE TRIBUNAL HAD DISMISSED THE APPEALS OF TH E ASSESSEE AS UNADMITTED FOR WANT OF REPRESENTATION ON BEHALF OF THE ASSESSEE. THE ASSESSEE IN THE MA HAS SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR ON THE DATE OF HEARING AS THE OFFICE OF THE ASSESSE E HAD BEEN SHIFTED TO A NEW ADDRESS DUE TO REPAIR AND RENOVATION WORK IN THE OLD OFFICE AS A RESULT OF WHICH THE NOTICE HAD BEEN RECEIVED AFTER THE DATE OF HEARING. IT HAS THEREFORE BEEN REQUESTED THAT THE ORDER MAY BE RECALLED AND ASSESSEE MAY BE GIVEN OPPORTUNITY OF HEARING. M/S HEXWARE TECHNOLOGIES LTD MAS 618 & 632/M/2009 2 2. WE HAVE HEARD BOTH THE PARTIES IN THE MATTER. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-C OMPLIANCE ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING OF THE APPEA LS. WE, THEREFORE, IN THE INTEREST OF JUSTICE RECALL THE ORDER DATED 2 7.5.2009 OF THE TRIBUNAL AND RESTORE THE APPEALS TO THEIR ORIGINAL NUMBER, WHICH WILL BE HEARD ON 6.4.2010. THE DATE OF HEARING WAS PRONOUN CED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AND, THER EFORE, NO SEPARATE NOTICE OF HEARING IS REQUIRED TO BE ISSUED BY THE R EGISTRY. 3. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED ON 25TH DAY OF MARCH 20 10. SD/- SD/- (D K AGRAWAL) (RAJENRA SINGH) JUDICIAL MEMBER A CCOUNTANT MEMBER MUMBAI, DATE: 25TH MARCH, 2010 . COPY TO 1. THE APPELLANT. 2. THE RESPONDENT 4. CIT(A)-VIII, MUMBAI. 5. CIT MUMBAI CITY-VIII, MUMBAI. 6. D R E BENCH, MUMBAI. 7. GUARD FILE. BY ORDER ASST. REGISTRAR, ITAT, MUMBAI BENCHES MUMBAI *CHAVAN/- M/S HEXWARE TECHNOLOGIES LTD MAS 618 & 632/M/2009 3 SNO DATE INITIALS 1 DRAFT DICTATED ON 19-03-2010 SR.P.S 2. DRAFT PLACED BEFORE AUTHOR 23-03-2010 SR.P.S 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER V.P. 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER A.M 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.P.S 6. KEPT FOR PRONOUNCEMENT ON SR.P.S 7. FILE SENT TO THE BENCH CLERK SR.P.S 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER