MUKAT PIPES LTD, V. ASST CIT CEN CIR 46,

MA 87/MUM/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2409 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 14-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARMINDER KAUR
• Assessee Lawyers: BEHARILAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER M.A. NO. 87/MUM/2014 (ARISING OUT OF ITA NO. 153/MUM/2011) ASSESSMENT YEAR: 2002-03 M/S. MUKAT PIPES LTD. FLAT NO. 39, PARAG APARTMENTS, 7 TH FLOOR, J.P. ROAD, VERSOVA, ANDHERI (W) MUMBAI- 400 061 PAN: AAACM 7138 D VS. ACIT, CC -46 AAYAKAR BHAVAN M.K. ROAD MUMBAI- 400 020 (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI BEHARI LAL RESPONDENT BY : SMT. PARMINDER KAUR DATE OF HEARING : 08.08.2014 DATE OF PRONOUNCEMENT : 08.08.2014 O R D E R PER DR. S.T.M. PAVALAN, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 17.04.2013 PASSED EX-PARTE IN ITA NO. 153/MUM/2011 ON THE GROUND THAT THE ASSESSEE COULD NOT REPRESENT BEFORE THE BENCH AS THE APPEAL NOTICE HAS BEEN SENT TO THE OLD ADDRESS WHEREAS THERE HAS BEEN A CHANGE OF ADDRESS. THE COUNSEL FOR THE ASSESSEE HAS FURTHER SUBMITTED THAT THE NON ATTENDANCE WAS NEITHER DELIBERATE NOR WITH ANY MALICIOUS INTENTIONS. 2. AFTER CONSIDERING THE EXPLANATION SUBMITTED BY T HE ASSESSEE, WE ARE SATISFIED WITH THE REASONS ADVANCED BY THE ASSESSEE FOR HIS N ON-APPEARANCE AT THE TIME OF HEARING. ACCORDINGLY, KEEPING IN VIEW THE PROVISO T O RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, THE EX-PARTE ORDER DATED 17.04.2013 (S UPRA) PASSED BY THE TRIBUNAL IS SET ASIDE AND THE APPEAL OF THE ASSESSEE IS RESTORE D TO ITS RESPECTIVE ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID AP PEAL FOR HEARING ON 29.09.2014 AS ANNOUNCED IN THE OPEN COURT WHICH HAS BEEN TAKEN NO TE BY THE REPRESENTATIVES OF BOTH THE SIDES. THE LD.COUNSEL HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. M.A. NO. 87/MUM/2014 (ARISING OUT OF ITA NO. 153/MUM/2011) M/S. MUKAT PIPES LTD. ASSESSMENT YEAR: 2002-03 2 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 8 TH DAY OF AUGUST, 2014. SD/- SD/- (R.C. SHARMA) (DR. S.T.M. PAVALAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 18.08.2014 *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR B BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.