SHREESHAY ENGINEERS P.LTD, V. DCIT 10(2),

MA 89/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0964 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2006-2007
• Appeal Filed On: 04-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SU RENDRA KUMAR
• Assessee Lawyers: RAHUL K HAKANI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH E BENCH BEFORE SHRI B.R.MITTAL(JUDICIAL MEMBER) AND SHRI D. KARUNAKAR RAO, (ACCOUNTANT MEMBER) M.A.NO.89/MUM/2013 (ARISING OUT OF ITA NO.2987/MUM/2011) ASSESSMENT YEAR: 2006-07 M/S. SHREESHAY ENGINEERS PVT. LTD., 23, KAILAS NAGAR, M.G.ROAD, GHATKOPAR (E), MUMBAI 400 077. PAN: AADCM 2066 Q DY. COMMISSIONER OF I.T. 10(2), MUMBAI. (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI RAHUL K HAKANI RESPONDENT BY : SHRI SU RENDRA KUMAR DATE OF HEARING : 23.8.2 013 DATE OF PRONOUNCEMENT: 23.8.2013 ORDER PER B.R.MITTAL, JM: BY THIS MISCELLANEOUS APPLICATION U/S.254(2) OF TH E ACT, THE ASSESSEE HAS PRAYED TO RECALL EX-PARTE ORDER DATED 9.2.2012 PASSED BY THE TRIBUNAL IN I.T.A. NO.2987/MUM/2011 FOR ASSESSMENT YEAR 2006-07. 2. IN THE MISCELLANEOUS APPLICATION, IT IS STATED T HAT THE ASSESSEE WAS UNDER BONAFIED IMPRESSION THAT NEW NOTICE WOULD BE ISSUED TO THE ASSESSEE FOR THE HEARING. HOWEVER, AS PER PROCEDURE, NO NEW NOTICE WAS SENT B Y THE TRIBUNAL AND THE APPEAL WAS DISMISSED FOR WANT OF APPEARANCE ON THE PART OF ASS ESSEE. IT IS STATED THAT NON- APPEARANCE OF THE ASSESSEE WAS NOT INTENTIONAL AND MOTIVATED BUT DUE TO ABOVE CAUSE. IT IS STATED THAT IF THE ORDER IS NOT RECALLED, IT WILL CAUSE IRREPARABLE LOSS AND INJURIES TO THE ASSESSEE. LD. DR HAS NOT DISPUTED ABOVE CONTENT S OF THE APPLICATION AND WHEREAS LD. AR REITERATED THE ABOVE FACTS. 3. ON CONSIDERATION OF THE FACTS OF THE CASE, WE AR E SATISFIED THAT NON-ATTENDANCE ON BEHALF OF THE ASSESSEE ON THE DATE FIXED FOR I.E 9.2.2012 WAS DUE TO A REASONABLE CAUSE. IN THE INTEREST OF JUSTICE, WE RE-CALL OUR EX-PARTE ORDER DATED 9.2.2012 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING B EFORE E BENCH ON THE 20.11.2013. SINCE THE ABOVE DATE WAS INDICATED IN THE PRESENCE OF REPRESENTATIVES OF THE PARTIES, IT S.A.NO.198/MUM/2013 2 WAS MADE CLEAR THAT NO NOTICE OF HEARING OF THE ABO VE DATE WOULD BE ISSUED TO THE PARTIES. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY A SSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE PRESENCE OF LD. REPRESENTA TIVE OF THE PARTIES TODAY I.E. ON 23.8.2013. 23TH AUG 2013 SD/- (D. KARUNAKAR RAO) ACCOUNTANT MEMBER SD/- (B.R. MITTAL) JUDICIAL MEMBER MUMBAI, DATED 23TH AUG, 2013 SRL: COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)CONCERNED 4. COMMISSIONER OF INCOME TAX, CONCERNED , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH E MUMBAI BY ORDER TRUE COPY ASSTT. REGISTRAR ITAT, MUMBAI