HAFEELE INIDA (P) LTD, V. ITO WD 8(2)(2),

MA 99/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8763 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2006-2007
• Appeal Filed On: 15-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BABAN D PATIL

Judgement Text

MA NO.991 OF 2012 HAFELE INDIA (P) LTD MUMBAI H BENCH PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL 'H' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A.NO.99/MUM/2012 (ARISING OUT OF ITA NO.6806/MUM/2010 (ASSESSMENT YEAR: 2006-07) M/S HAFELE INDIA (P) LTD, OFFICE NO.3 BUILDING A, BETA 1 THINK TECHNO CAMPUS, OFF JVLR, OPP KANJURAM MARG STATION, KANJUMARG (EAST) MUMBAI 400 042 PAN NO.AABCH 2726 A (APPELLANT) VS. INCOME TAX OFFICER, WARD 8(2)(2), ROOM NO. 216-A, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400020 ( RESPONDENT) ASSESSEE BY: SHRI RAJESH, CA DEPARTMENT BY: SHRI BABAN D. PATIL, DR DATE OF HEARING: 20/07/2012 DATE OF PRONOUNCEMENT: 20/07/2012 O R D E R PER B. RAMAKOTAIAH, A.M. BY THIS MISCELLANEOUS APPLICATION, ASSESSEE IS SEEK ING RECALL OF THE ORDER OF THE TRIBUNAL (ITA NO.6806/MUM/2010) DATED 21 ST DECEMBER, 2011 ON THE GROUND THAT DUE TO OVERSIGHT THE ASSESSEE COMPANY REPRESENTATIVE COULD NOT REPRESENT ON THE D ATE OF HEARING ON 7.12.2011. THE ASSESSEE COMPANY ALSO GIVEN IN WR ITING THAT IT WILL FACE HARDSHIP IF THE APPEAL IS DISMISSED WITHO UT HEARING AND WOULD AMOUNT TO MISCARRIAGE OF JUSTICE. SINCE THIS AVERMENT MADE BY ASSESSEE IS DULY SUPPORTED BY AN AFFIDAVIT FILED AFFIRMING THE RELEVANT FACTS, WE ARE SATISFIED WITH THE REASONS A DVANCED BY THE ASSESSEE COMPANY FOR ITS NON-APPEARANCE AT THE TIME OF HEARING FIXED. ACCORDINGLY KEEPING IN VIEW THE PROVISO TO R ULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED MA NO.991 OF 2012 HAFELE INDIA (P) LTD MUMBAI H BENCH PAGE 2 OF 2 21 ST DECEMBER, 2011 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF ASSESSEE TO ITS ORIGINAL NUMBER. THE REGI STRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON 06.09.2012 AS AN NOUNCED IN THE OPEN COURT AND TAKEN NOTE BY THE REPRESENTATIVES OF BOTH THE SIDES. 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH JULY, 2012. SD/- SD/- (D. MANMOHAN) (B. RAMAKOTAIAH) VICE-PRESIDENT ACCOUNTANT MEMBER MUMBAI, DATED 20 TH JULY, 2012. VNODAN/SPS COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, H BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI