SIMLA STEEL PRIVATE LIMITED , MUMBAI V. INCOME TAX OFFICER 14(3)(4), MUMBAI

MA 87/MUM/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7099 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 06-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K S JAIN
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E , MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI C.N. PRASAD , JUDICIAL MEMBER MA NO S . 86 & 87 /MUM/201 8 ( OUT OF ITA NO S . 4677 & 4678 /MUM/2015 ) : A.Y S : 2009 - 10 & 2010 - 11 M/S. SIMLA STEELS PVT. LTD., SHOP NO. 2, GAFFOOR KHAN ESTATE, LBS MARG, KURLA (W), MUMBAI 400 070 (APPELLANT) PAN : AAICS9256K VS. ITO - 14(3)(4), MUMBAI (RESPONDENT) APPELLANT BY : SHRI ANIL THAKRAR RESPONDENT BY : SHRI K.S. JAIN DATE OF HEARING : 24 /0 8 /2018 DATE OF PRONOUNCEMENT : 24 /0 8 /2018 O R D E R PER G.S. PANNU , AM : THESE ARE MISCELLANEOUS APPLICATIONS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 19.01.2018 WHEREBY, INTER - ALIA, THE APPEALS OF THE ASSESSEE WERE DISPOSED OFF EX PARTE . 2. THE APPLICANT - ASSESSEE HAS FURNISHED AN AFFIDAVIT EXPLAINING THE REASONS FOR NON - APPEARANCE ON THE APPOINTED DATE OF HEARING. CONSIDERING THE REASONS AVERRED, WHOSE BONA FIDE HAVE NOT BEEN ASSAILED BY THE 2 MA NOS. 86 & 87/MUM/2018 M/S. SIMLA STEELS PVT. LTD. REVENUE, WE DEEM IT FIT AND PROPER TO RECALL THE ORDER DATED 19.01.2018 DISMISSING THE APPEALS OF THE ASSESSEE EX PARTE . ACCORDINGLY, ITA NOS. 4869 & 4870/MUM/2015 PERTAINING TO ASSESSMENT YEARS 2009 - 10 & 2010 - 11 RESPECTIVELY ARE DIRECTED TO BE REINSTITUT ED FOR A HEARING BEFORE THE REGULAR BENCH ON 22.10.2018, A DATE ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REQUIREMENT OF ISSUANC E OF A FORMAL NOTICE OF HEARING IS HEREBY DISPENSED WITH. REGISTRY IS DIRECTED TO POST THE AFORESAID TWO APPEALS BEFORE THE REGULAR BENCH ON 22.10.2018. 3 . IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATION S OF THE ASSESSEE ARE ALLOWED. THE ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AT THE CONCLUSION OF THE HEARING ON 24 TH AUGUST , 201 8 . SD/ - SD/ - ( C.N. PRASAD ) JUDICIAL MEMBER (G.S. PANNU) ACCOUNTANT MEMBER MUMBAI, DATE : 24 TH AUGUST, 201 8 *SSL* 3 MA NOS. 86 & 87/MUM/2018 M/S. SIMLA STEELS PVT. LTD. COPY TO : 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT(A) CONCERNED 4) THE CIT CONCERNED 5) THE D.R, E BENCH, MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR I.T.A.T, MUMBAI