SVG FASHION LTD, V. DCIT RG 4(1),

MA 86/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0662 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2007-2008
• Appeal Filed On: 27-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI .. , !'# $ $ $ $ %&. !.'.. $( , ) !'# !* BEFORE SHRI P.M. JAGTAP, AM AND DR. S.T.M. PAVALAN, JM M.A. -$-$ $'(/ 86 /MUM/2013 ARISING OUT OF ITA NO. 8565/MUM/2010 ( )( 1 $21 )( 1 $21 )( 1 $21 )( 1 $21 / / / / ASSESSMENT YEAR : 2007-08) M/S SVG FASHION LIMITED, (FORMERLY KNOWN AS DEEPAK SUITINGS LTD.), 235, SHREE VENKATESHWAS BHAVAN, 3 RD FLOOR, KALBADEVI RD., MUMBAI 400 002. ( ( ( ( / VS. THE DY. COMMISSIONER OF INCOME-TAX, RANGE 4(1), MUMBAI. #3 !./ PAN : AAACD 1621K ( 34 / // / APPELLANT ) .. ( 5634 / RESPONDENT ) 34 7 8 ! / APPLICANT BY : SHRI SASHI TULSIYAN 5634 7 8 ! / RESPONDENT BY : NONE !($ 7 / // / DATE OF HEARING : 21 -6-13 9:2 7 / DATE OF PRONOUNCEMENT :21 -6-13 '; / O R D E R PER P.M. JAGTAP, A.M . : BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DTD. 14-01-2013 PASSED EX PARTE IN ITA NO. 8565/MUM/2010 FOR A.Y. 2007-08 FOR NON-PROSECUTION, ON THE FOLLOWING GROUNDS :- IT IS SUBMITTED THAT THE APPELLANT HAD FILED THE A PPEAL IN QUESTION ON 09- 12-2010 BEFORE THE HONBLE ITAT, MUMBAI. THE APPEA L WAS FIXED FOR HEARING ON 14-01-2013. HOWEVER, DUE TO INADVERTENT MISTAKE ON THE PART OF THE ACCOUNT MANAGER OF M/S SVG FASHIONS LTD. THE RE WAS OMISSION IN INFORMING THE DATE OF HEARING TO THE AUTHORISED REP RESENTATIVE AND THEREFORE, THE AR OF THE APPELLANT COMPANY COULD NO T ATTEND THE HEARING MA 86/MUM/2013 2 ON 14-01-2013. SUCH MISTAKE WAS REALIZED BY THE AP PELLANT ONLY AFTER THE RECEIPT OF THE ORDER. IT IS BECAUSE OF THIS LAPSE ON THE PART OF THE ACCOUNT MANAGER, THE HONBLE MEMBERS DISMISSED THE APPEAL F ILED BY THE APPELLANT. IT MAY KINDLY BE APPRECIATED THAT THE DEFAULT OF TH E ACCOUNT MANAGER WAS ABSOLUTELY UNINTENDED. 2. AT THE TIME OF HEARING, NONE ATTENDED ON BEHALF OF THE REVENUE NOR FILED ANY APPLICATION FOR THE ADJOURNMENT OF THE CASE, TH EREFORE, IT WAS DECIDED TO DISPOSE OF THE MISC. APPLICATION EX PARTE, QUA THE REVENUE, ON MERITS, AFTER HEARING THE LD. COUNSEL FOR THE ASSESSEE 3. WE HAVE HEARD THE ARGUMENT OF LD. COUNSEL FOR TH E ASSESSEE AND ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. SINCE THE REASONS GIVEN BY THE ASSESSEE AS ABOVE FOR ITS NON-APPEARANCE ARE DULY S UPPORTED BY AN AFFIDAVIT OF SHRI V.K. CHOUDHARY, ACCOUNT MANAGER, WE ARE SATISF IED THAT THE NON- APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON 1 4-1-2013 WHEN ITS APPEAL WAS FIXED FOR HEARING, WAS FOR SUFFICIENT CAUSE. AC CORDINGLY KEEPING IN VIEW OF PROVISO TO RULE 24 OF THE INCOME TAX APPELLATE TRIB UNAL RULES, 1963, WE RECALL THE EX PARTE ORDER DTD. 14-01-2013 PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING ON 20-08-2013 AS ANNOUNCED IN THE OPEN COURT. 4. IN THE RESULT, THE MISC. APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. < = )( 1< -$-$ $'( #$ > 7 ?@ ORDER PRONOUNCED IN THE OPEN COURT ON 21-06-2013. . '; 7 9:2 A'(= 21 -0 6 -2013 : 7 SD/- SD/- (DR. S.T.M. PAVALAN) ( P.M. JAGTAP ) !'# / JUDICIAL MEMBER ) !'# / ACCOUNTANT MEMBER MUMBAI ; A'( DATED 21-06-2013 $.)(.!./ RK , SR. PS MA 86/MUM/2013 3 '; 7 5)K- L-2 '; 7 5)K- L-2 '; 7 5)K- L-2 '; 7 5)K- L-2/ COPY OF THE ORDER FORWARDED TO : 1. 34 / THE APPELLANT 2. 5634 / THE RESPONDENT. 3. M () / THE CIT(A)- 8, MUMBAI 4. M / CIT IV, MUMBAI 5. -$P 5))( , , / DR, ITAT, MUMBAI E BENCH 6. %1 Q / GUARD FILE. ';(! ';(! ';(! ';(! / BY ORDER, !6- 5) //TRUE COPY// R R R R/ // /!? !? !? !? ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI