KADER EXPORTS P.LTD, V. ASST CIT CEN CIR 5,

MA 682/MUM/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9879 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: K
• Assessment Year: 2002-2003
• Appeal Filed On: 07-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: GYANESHWAR Y KATARAM
• Keywords: Reasonable cause

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES K, MUMBAI .. , ! ' ## , $ !, % BEFORE SHRI R.S.SYAL, AM AND SHRI SANJAY GARG, JM && !' ./ MA NO.682/MUM/2012 ( )*+ , / ARISING OUT OF ITA NO.4190/MUM/2006) ( $' - $' - $' - $' - / / / / ASSESSMENT YEAR : 2002-2003) M/S.KADER EXPORTS PRIVATE LIMITED C/O.LIBERTY OIL MILLS LIMITED AMARCHAND MANSION D WING 16 MADAME KAMA ROAD, COLABA MUMBAI 400 009. PAN : AAAFK4785C. THE ASSTT.COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 5 MUMBAI. ( ! / // / APPLICANT) ' ' ' ' / VS. ( ./01/ RESPONDENT) ! 2 22 2 3 3 3 3 / APPLICANT BY : SHRI GYANESHWAR Y.KATARAM ./01 2 3 2 3 2 3 2 3 / RESPONDENT BY : SHRI SANDEEP GOYAL ' 2 + / / / / DATE OF HEARING : 11.01.2013. 45- 2 + / DATE OF PRONOUNCEMENT : 11.01.2013. !6 !6 !6 !6 / / / / O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FO R THE RECALLING OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 09 TH SEPTEMBER, 2009 IN ITA NO.4190/MUM/2006 FOR THE CAPTIONED ASSESSMENT Y EAR. 2. THE ASSESSEE VIDE THE PRESENT MISCELLANEOUS APPL ICATION SUBMITTED THAT THE TRIBUNAL HAS DISMISSED THE APPEA L OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FOR T HE MA NO.682/MUM/2012 M/S.KADER EXPORTS PRIVATE LIMITED. 2 ASSESSEE STATED THAT THE NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE DUE TO CHANGE OF ADDRESS. IT WAS, THEREFOR E, SUBMITTED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR APPEARANCE ON THE DATE OF HEARING. AN AFFIDAVIT OF DIRECTOR OF THE A SSESSEE-COMPANY HAS BEEN FILED IN SUPPORT OF THIS CONTENTION. THE LEAR NED D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. 3. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE R ELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASON S FOR THE ABSENCE OF THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAK EN UP FOR HEARING BY THE TRIBUNAL. WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 06 TH FEBRUARY, 2013. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE ANNOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE LEAR NED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 4. 7 +8 ! 2 && !' + 2 '+ 9 :; IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 11 TH DAY OF JANUARY, 2013 . !6 2 45- &-+ !6 2 .$+=& >&-+ !6 2 .$+=& >&-+ !6 2 .$+=& >&-+/ COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPLICANT. 2. ./01 / THE RESPONDENT. 3. ? () / THE CIT(A) CENTRAL II, MUMBAI. 4. ? / CIT 5. &B# .$+$' , , / DR, ITAT, MUMBAI 6. #C D / GUARD FILE. !6' !6' !6' !6' / BY ORDER, /&+ .$+ //TRUE COPY// ) ) ) )/ // /: ' : ' : ' : ' ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI