HINDUSTAN APPAREL INDUSTREIS, V. JT CIT 18(2),

MA 656/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0314 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2005-2006
• Appeal Filed On: 29-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, INCOME TAX APPELLATE TRIBUNAL H BENCHE MUMBAI , ! / '# , ' . . SHRI VIJAY PAL RAO , JM AND SHRI RAJENDRA, ACCOUNTANT MEMBER M.A. NO.656-657/MUM/2012 (ARISING OUT OF ITA NO. 3540 AND 4201/MUM/2011) ASSESSMENT YEAR -2005-06 M/S. HINDUSTAN APPAREL INDUSTRIES, UNIT NO.4 BRADYS GLADY PLAZA, SENAPATI BAPAT MARG, LOWER PAREL, MUMBAI PAN-AAAFH0455J VS THE ADDL. COMMISSIONER OF INCOME-TAX 18(2), PIRAMAL CHAMBERS, LOWER PAREL, MUMBAI, (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI MOHIT JAIN RESPONDENT BY : NONE DATE OF HEARING : 05-04-2013 DATE OF PRONOUNCEMENT : 05-04-2013 PER RAJENDRA A.M. VIDE ITS MISCELLANEOUS APPLICATIONS(MA) NOS. 656/MU M/12 AND 657/MUM/12 DATED 18.10.2012 FILED U/S.254(2) OF THE INCOME TAX ACT 1961 (ACT),A SSESSEE HAS REQUESTED THAT ORDER PASSED BY THE TRIBUNAL ON DATED 22.08.2012 SHOULD BE RECALLED . 2. IT WAS FURTHER SUBMITTED THAT ORIGINALLY THE APPEAL WAS FIXED ON 10.04.2012AND SUBSEQUENTLY IT WAS ADJOURNED TO 09.05.2012,THAT FINALLY THE CASE W AS ADJOURNED TO22.08.2012, THAT THE OFFICE OF THE CHARTERED ACCOUNTANT OF THE ASSESSEE HAD ENTERE D THE DATE IN THE OFFICE DIARY AS 22.09.2012, THAT BECAUSE OF THE MISTAKE IN NOTING THE CORRECT D ATE APPEAL REMAINED UNATTENDED.AN AFFIDAVIT WAS ALSO FILED BY THE AR IN THIS REGARD.IN THE SAID AFFIDAVIT AR SUBMITTED THAT IN THE DIARY MAINTA -INED BY HIS OFFICE DATE OF HEARING WAS ENTER AS 22 .09.2012 INSTEAD OF 22.08.2012, THAT HEARING ON 22.10.2012 ATTENDED BECAUSE OF THE SAID MISTAKE 2.1. AFTER GOING THROUGH THE SUBMISSIONS MADE BY THE AR IN AFFIDAVIT WE ARE OF THE OPINION THAT IT IS A FIT CASE FOR RESTORING THE APPEAL.THEREFOR E WE RECALL OUR ORDER PASSED ON 22.08.2012.NOW, THE APPEAL WILL BE HEARD ON 18.07.2013.AS BOTH PART IES HAVE BEEN INFORMED ABOUT NEXT DATE OF HEARING, NO SEPARATE NOTICE OF HEARING WILL BE ISSU ED . AS A RESULT MAS FILED BY THE ASSESSEE STAND ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH APRIL , 2013. '$ &'( ' ) +, 5 TH APRIL, 2013 ' - SD/- SD/- ( / VIJAY PAL RAO ) ( '# / RAJENDRA ) ! /JUDICIAL MEMBER ' ! /ACCOUNTANT MEMBER / MUMBAI, + / DATE: 5 TH APRIL 2013 S.S.KUMAR '$ '$ '$ '$ ./ ./ ./ ./ 0'(/ 0'(/ 0'(/ 0'(/ / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. THE CONCERNED CIT (A) 4. THE CONCERNED CIT 5. DR H BENCH, ITAT, MUMBAI 6. GUARD FILE 1/ ./ //TRUE COPY// '$+ '$+ '$+ '$+ / BY ORDER, 2 22 2 / 3 3 3 3 DY./ASST. REGISTRAR , / ITAT, MUMBAI