SHAMOTS INTERNAITONAL, V. ADDL CIT 14(3),

MA 92/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0997 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 02-08-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 07-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHUTOSH RAJHANS
• Assessee Lawyers: M P MAKHIJA; S M MAKHIJA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E MUMBAI . . , / BEFORE SHRI B.R. MITTAL, JUDICIAL MEMBER /AND , . SHRI RAJENDRA, ACCOUNTANT MEMBER MA NO. 92/MUM/2013 (ARISING OUT OF ITA NO. 7886/M/2010) ASSESSMENT YEAR 2007-08 M/S. SHAMOTS INTERNATIONAL 9, CHATRABHUJ HOUSE, 285, PRINCESS STREET, MUMBAI 400 002 PAN: AANFS3031Q VS. ADDL. CIT 14(3) MUMBAI. ( / APPELLANT ) ( !' / RESPONDENT ) APPELLANT BY : SHRI M.P. MAKHIJA & S.M. MAKHIJA RESPONDENT BY : SHRI ASHUTOSH RAJHANS # $ %& / DATE OF HEARING : 02-08-2013 '() $ %& / DATE OF PRONOUNCEMENT : 02-08-2013 * / O R D E R PER RAJENDRA, A.M. THIS MISC. APPLICATION FILED BY THE ASSESSEE FOR TH E A.Y. 2007-08 IS DIRECTED AGAINST THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 7886/MUM/2010 DAT ED 15-10-2012.THE ASSESSEE HAD FILED AN APPEAL CHALLENGING THE ORDER DATED 15.09.2010 O F THE CIT(A)-25 MUMBAI. THE MATTER WAS FIXED FOR HEARING ON 15.10.2012,BUT NO ONE APPEARED ON BEHALF OF THE ASSESSEE, NOR THERE WAS ANY APPLICATION FOR ADJOURNMENT ON ITS BEHALF.AS A RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION ON 15.10.2012. 2. VIDE ITS APPLICATION DATED 27.02.2013, ASSESSEE HAS REQUESTED FOR RESTORING THE APPEAL. IN ITS APPLICATION, IT WAS SUBMITTED THAT THE PERSON WHO W AS LOOKING AFTER ACCOUNTS AND TAX MATTERS HAD TO RUSH HIS NATIVE PLACE IN TAMIL NADU FOR SOME URGENT FAMILY MATTERS, THAT THE NOTICE OF HEARING REMAINED WITH HIM, THAT HE CAME BACK TO MUM BAI ON 17 TH OCTOBER 2012, THAT BECAUSE OF THE ABOVE SEQUENCE OF EVENTS, NOBODY COULD APPE AR ON THE STIPULATED DATE FOR HEARING.AN AFFIDAVIT OF THE PERSON CONCERNED,SHRI P. SWAMIDAS, DATED 01.03.2013 HAS ALSO BEEN FILED. MA NO. 92/MUM/2013 (ARISING OUT OF ITA NO. 7886/M/2010) ASSESSMENT YEAR 2007-08 2 2.1. BEFORE US,AUTHORISED REPRESENTATIVE REITERATED THE FACTS MENTIONED IN THE APPLICATION. DEPARTMENTAL REPRESENTATIVE (DR) HAD NO OBJECTION I F THE CASE WAS HEARD ON MERITS.AFTER CONSIDERING THE APPLICATION OF THE ASSESSEE AND THE AFFIDAVIT OF SHRI SWAMIDAS,WE ARE OF THE OPINION THAT IT IS A FIT CASE FOR RECALLING THE ORD ER DATED 15.10.2012.REGISTRY IS DIRECTED TO FIX THE CASE ON 17.09.2013.NO SEPARATE NOTICE OF HEARIN G WILL BE ISSUED, AS BOTH THE PARTIES HAVE BEEN INFORMED ABOUT THE NEXT DATE OF HEARING IN THE OPEN COURT. AS A RESULT, THE MISC.APPLICATION FILED BY THE ASSE SSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 02-08-2013. * $ '() , 02.08.2013 ( $ -. SD/- SD/- ( . . / B.R. MITTAL ) ( / RAJENDRA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI, 0# DATE: 2 ND AUGUST, 2013 SK * * * * $ $$ $ !%1 !%1 !%1 !%1 21)% 21)% 21)% 21)% / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. THE CONCERNED CIT (A) 4. THE CONCERNED CIT 5. DR E BENCH, ITAT, MUMBAI 6. GUARD FILE '1% !% //TRUE COPY// *# *# *# *# / BY ORDER, 3 33 3 / 4 4 4 4 DY./ASSTT. REGISTRAR , / ITAT, MUMBAI