LOOMS INDIA, V. ITO 15(2)(2),

MA 669/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0364 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 31-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJARSHI DWIVEDY F G
• Assessee Lawyers: M SUBRAMANIAN CDB F E
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, M UMBAI BEFORE S/SHRI B.R.MITTAL,(JM) AND D.KARUNAKAR RAO (AM) . . , . ! , #$ # % '' #(/M.A.NO.669/M/2012 (ARISING OUT OF ./I.T.A. NO.2301/M/2011) ( ( > / ASSESSMENT YEAR:2003-04) LOOMS INDIA, 126, MATHURDAS MILLS COMP., N.M.JOSHI MARG, LOWER PAREL, MUMBAI ( ( ( ( / VS. ITO 18(2)(2), AAYAKAR BHAVAN, M.K. ROAD, MUMBAI. ? #$ ./ @A ./PAN/GIR NO. : AABFL 0259 P ( ?B / APPELLANT) .. ( CD?B / RESPONDENT) ?B E # / APPELLANT BY : SHRI M.SUBRAMANIAN CD?B F E # /RESPONDENT BY : SHRI RAJARSHI DWIVEDY ( F G$ / DATE OF HEARING : 10.5.2013 HI> F G$ /DATE OF PRONOUNCEMENT : 10.5.2013 #J / O R D E R PER B.R.MITTAL, JM: BY THIS MISCELLANEOUS APPLICATION U/S. 254(2) OF T HE ACT, THE ASESSEE HAS PRAYED TO RECALL EX-PARTE ORDER OF THE TRIBUNAL DATED 10.1 .2012 PASSED IN I.T.A. NO.2301/MUM/2011 FOR ASSESSMENT YEAR 2003-04. 2. IN THE MISCELLANEOUS APPLICATION, IT IS STATED T HAT ASSESSEE DID NOT RECEIVE ANY NOTICE OF HEARING AND THE DATE OF HEARING MENTIONED IN THE ACKNOWLEDGEMENT SLIP WAS INADVERTENTLY OMITTED TO BE NOTED. IT WAS IN THIS BACKDROP THAT ASSESSEE DID NOT ATTEND THE HEARING ON THE DATE FIXED FOR. IN THE APPLICAT ION, IT IS STATED THAT ORDER OF THE TRIBUNAL BE RECALLED AND ASSESSEES APPEAL BE DISPO SED OF ON MERITS. M.A.NO.669/M/2012 (ARISING OUT OF I.T.A. NO.2301/M/2011) ASSESSMENT YEAR:2003-04) 2 3. AT THE TIME OF HEARING, LD A.R. REITERATED ABOVE FACTS AND REQUESTED TO RECALL THE ORDER OF THE TRIBUNAL. LD D.R. DID NOT OPPOSE THE SAID APPLICATION. 4. ON CONSIDERATION OF THE CONTENTS OF MISCELLANEOU S APPLICATION, WE ARE SATISFIED THAT NON-ATTENDANCE ON BEHALF OF THE ASSESSEE ON TH E DATE FIXED FOR WAS DUE TO A REASONABLE CAUSE. IN THE INTEREST OF JUSTICE, WE CA LL OUR EX-PARTE ORDER DATED 11.1.2012 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARI NG BEFORE A BENCH ON THE 19.8.2013. SINCE THE ABOVE DATE WAS INDICATED IN THE PRESENCE OF REPRESENTATIVES OF THE PARTIES, IT WAS MADE CLEAR THAT NO NOTICE OF HEARING OF THE ABO VE DATE WOULD BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY ASSESSEE IS ALLOWED AND REGISTRY IS DIRECTED TO FIX THE APPEAL BEFORE A BENCH ON 1 9.8.2013 FOR HEARING ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH MAY, 2013 . #J F HI> $# K L(M 10 TH MAY, 2013 I F N ( . ! /D.KARUNAKAR RAO ) ( . . /B.R.MITTAL) #$ / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; L( DATED 10 / 05/2012 . ( . ./ PARIDA , SR. PS #J #J #J #J F FF F CG' CG' CG' CG' T#'>G T#'>G T#'>G T#'>G / COPY OF THE ORDER FORWARDED TO : 1. ?B / THE APPELLANT 2. CD?B / THE RESPONDENT. 3. U ( ) / THE CIT(A)- 4. U / CIT 5. 'VN CG( , , / DR, ITAT, MUMBAI 6. N W / GUARD FILE. #J( / BY ORDER, D'G D'G D'G D'G CG CGCG CG //TRUE COPY// X @ (ASSTT. REGISTRAR) , /ITAT, MUMBAI M.A.NO.669/M/2012 (ARISING OUT OF I.T.A. NO.2301/M/2011) ASSESSMENT YEAR:2003-04) 3 DATE INITIALS 1. DRAFT DICTATED ON 10.5.13 SPS 2. DRAFT PLACED BEFORE AUTHOR 10.5.13 SPS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM 5. APPROVED DRAFT COMES TO THE SR. PS SPS 6. KEPT FOR PRONOUNCEMENT ON SPS 7. FILE SENT TO THE BENCH CLERK SPS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO A.R. 10. DATE OF DISPATCH OF ORDER