YOU BROADBAND AND CABLE INDIA LTD, V. ASST CIT 9(1),

MA 65/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9713 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2004-2005
• Appeal Filed On: 06-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJARSHI DIWEDY
• Assessee Lawyers: NIKHIL RAJAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G, MUMBAI BEFORE AND SHRI P.M.JAGTAP, ACCOUNTANT MEMBER AND SHRI VIVEK VARMA , JUDICIAL MEMBER. M.A. NO. 65/MUM/2012. (IN ITA NO .5981/MUM/2010) ASSESSM ENT YEAR : 2004-05. M/S YOU BROADBAND AND ASSISTANT COMMISSIONER CABLE INDIA LTD. VS. OF INCOME TAX-9(1) (FORMERLY KNOWN AS YOU BROADBAND MUMBAI. NETWORKS INDIA P. LTD.), PLOT NO.54, MAROL COOPERATIVE INDUSTRIAL AREA, MAKWANA, OFF ANDHERI- KURLA ROAD, ANDHERI (EAST), MUMBAI 400 063. PAN AABCB 6062F APPLICANT. RESP ONDENT. APPLICANT BY : SHRI NIKHIL RAJAN. RESPONDENT BY : SHRI RAJARSHI DIWEDY. DATE OF HEA RING : 14-12-2012. DATE OF PRONOUNCEM ENT : 14-12-2012. O R D E R PER P.M. JAGTAP, A.M. : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER PASSED EXPARTE ON 25 TH NOVEMBER, 2011 IN ITA NO. 596/MUM/2010 ON THE GROUND THAT NOTICE OF THE HEARI NG FIXED ON 21-11-2011 WAS DULY SCANNED AND SENT TO THE INCOME-TAX CONSULTANT BY E-MAIL BUT THE SAME REMAINED TO BE SEEN BY THE SAID CONSULTANT. IN SUPP ORT, THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT OF THE SAID CONSULTANT STATING THEREIN ON OATH THAT HE COULD NOT CHECK 2 M.A.NO.65/MUM/2012 E-MAIL RECEIVED FROM THE ASSESSEE ON ACCOUNT OF SH IFTING OF HIS OFFICE FROM WASHI TO ANDHERI DURING THE RELEVANT PERIOD. 2. KEEPING IN VIEW THESE SUBMISSIONS MADE BY THE AS SESSEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR NON-APPEARANC E OF THE ASSESSEE ON THE DATE OF HEARING FIXED BEFORE THE TRIBUNAL ON 14-12-20012. A CCORDINGLY KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RU LES, 1963, WE RECALL THE EXPARTE ORDER DATED 14-02-2012 PASSED BY THE TRIBUNAL AND R ESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DI RECTED TO FIX THE SAID APPEAL FOR HEARING AFRESH ON 29-01-2013 AS ANNOUNCED IN THE OP EN COURT AND TAKEN NOTE OF BY THE LEARNED REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THIS 14 TH DAY OF DECEMBER, 2012. SD/- SD/- (VIVEK VARMA) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED : 14 TH DEC., 2012. WAKODE COPY TO : 1. APPLICANT. 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. D.R., BENCH-G (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.