GOODVALUE POLYPLAST LTD, V. ITO 6(3)(1),

MA 71/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2139 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2006-2007
• Appeal Filed On: 12-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MITESH SHAH

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI . . , !'# , $ %& BEFORE H.L.KARWA,PRESIDENT AND SHRI N.K. BILLAIYA, AM M.A. NO. 71/MUM/2014 (ARISING OUT OF I.T.A. NO. 1662/MUM/2011) ( ( ( ( ( / ASSESSMENT YEAR : 2006-07 M/S. GOODVALUE POLYPLAST LTD., B/9, TRADCE WORLD PREMISES, KAMALA MILLS COMPOUND, SENAPATI BAPAT MARG, LOWER PAREL, MUMBAI 400 013 / VS. THE INCOME TAX OFFICER-6(3)(1) AAYAKAR BHAVAN, MUMBAI-400 020. &) $ ./ *+ ./ PAN/GIR NO. AAACG 2237N ( ), / APPLICANT ) .. ( -.), / RESPONDENT ) ), / / APPLICANT BY: SHRI MITESH SHAH -.), 0 / / RESPONDENT BY SHRI SANJEEV JAIN 0 12$ / DATE OF HEARING :27.06.2014 34( 0 12$ /DATE OF PRONOUNCEMENT :27.06.2014 %5 / O R D E R PER N.K. BILLAIYA, AM: THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON FOR RESTORING THE APPEAL DISMISSED BY THE TRIBUNAL VIDE ITS ORDER DAT ED 21.01.2014 FOR NON- APPEARANCE BY THE ASSESSEE. M.A. NO. 71/MUM/2014 2 2. THE ASSESSEE VIDE ITS APPLICATION SUBMITTED THAT THE NOTICE OF HEARING FIXING THE APPOINTMENT ON 21.01.2014 SENT BY ITAT DID NOT REACH TO ITS HAND THOUGH DELIVERED AT THE ADDRESS MENTIONED ON FORM N O.36, THEREFORE, THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE FIXED DATE. THE ASSESSEE FURTHER SUBMITS THAT THE DEFAULT HAS OCCURRED DUE TO THE RE ASONS AND CIRCUMSTANCES BEYOND THE CONTROL OF THE ASSESSEE. THEREFORE, THE LD. A.R PLEADED THAT THE EX- PARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED. 3. AT THE TIME OF HEARING, THE LD. D.R. DID NOT OBJ ECT TO THE RECALLING OF THE ORDER. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RIVAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOTH THE PARTIES, WE ARE SATISFIED THAT NON -APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING IS SUPPORTED BY SUFFICIENT CAUS E, THEREFORE, AS PER RULE-24 OF APPELLATE TRIBUNAL RULES, 1963, WE SET ASIDE THE AF OREMENTIONED EX-PARTE ORDER DATED 21.01.2014 AND RESTORE THE APPEAL FILED BY TH E ASSESSEE, WHICH WILL NOW BE FIXED FOR HEARING ON 05/08/2014. THE DATE OF HEARI NG WAS NOTED BY BOTH THE PARTIES. WE ORDER ACCORDINGLY. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON 27.06.2014. SD/- SD/- (H.L.KARWA) (N.K. BILLAIYA) / PRESIDENT $ %& / ACCOUNTANT MEMBER MUMBAI; 6% DATED 27/06//2014 . . ./ RJ , SR. PS M.A. NO. 71/MUM/2014 3 %5 0 -1 7 (1 / COPY OF THE ORDER FORWARDED TO : 1. ), / THE APPELLANT 2. -.), / THE RESPONDENT. 3. 8 ( ) / THE CIT(A)- 4. 8 / CIT 5. 9: -1 , , / DR, ITAT, MUMBAI 6. :; < / GUARD FILE. %5 / BY ORDER, . 1 -1 //TRUE COPY// = / > * DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI