NORRIS MEDICINES LTD, v. ITO WD 9(2)(3),

MA 15/MUM/2014 | 2007-2008
Pronouncement Date: 25-04-2014 | Result: Allowed

Appeal Details

RSA Number 1519924 RSA 2014
Assessee PAN AAACN1258L
Bench Mumbai
Appeal Number MA 15/MUM/2014
Duration Of Justice 3 month(s) 9 day(s)
Appellant NORRIS MEDICINES LTD,
Respondent ITO WD 9(2)(3),
Appeal Type Miscellaneous Application
Pronouncement Date 25-04-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 25-04-2014
Assessment Year 2007-2008
Appeal Filed On 16-01-2014
Judgment Text
INCOME TAX APPELLATE TRIBUNAL MUMBAI - B BENCH. . BEFORE S/SH. D. MANMOHAN VICE-PRESIDENT & SHRI RAJENDRA ACCOUNTANT MEMBER (MA NO.15/MUM/2014-ARISING OUT OF ITA NO. 3030 /MUM/2012-ASSESSMENT YEAR 2007-08) NORRIS MEDICINES LTD. 1 ANN VILLA N.P. THAKKAR ROAD VILE PARLE (E) MUMBAI-400057 PAN: AAACN1258L VS. ITO WD- 9(2)(3) MUMBAI. ( !' / APPELLANT ) ( #$!' / RESPONDENT ) APPELLANT BY : SMT. JIGNA SHAH RESPONDENT BY : SHRI SANJEEV JAIN % & '( ) / DATE OF HEARING : 25-04-2014 * + '( ) / DATE OF PRONOUNCEMENT : 25-04-2014 -. / O R D E R PER RAJENDRA A.M. VIDE ITS MISCELLANEOUS APPLICATION (MA) FILED ON 0 8.01.2014 ASSESSEE-COMPANY HAS SUBMITTED THAT ORDER PASSED BY THE TRIBUNAL ON 10.11.2013 (IT A NO. 3030/MUM/2012-AY 2007-08) SHOULD BE RECALLED. APPLICATION OF THE ASSESSEE-COMPANY IS ACCOMPANIED BY AN AFFIDAVIT OF NAVNITLAL S/O JETHABHAI PATEL. IN THE AFFIDAVIT IT IS STATED THAT HE IS LOOKING AFTER THE DAY TODAY WORK OF THE ASSESSEE-COMPANY THAT ON THE DATE OF HEARING I.E. O N 11.11.2013 COUNSEL OF THE ASSESSEE-COMPANY COULD NOT REMAIN PRESENT DUE TO ILL HEALTH THAT JI GNA SHAH C.A. WAS ADVISED FOR BED-REST BY A DOCTOR THAT ASSESSEE IS INTERESTED IN PURSUING THE MATTER FURTHER. BEFORE US SAME FACTS WERE MENTIONED. 2. WE HAVE GONE THROUGH THE AFFIDAVIT AND APPLICATION FILED BY THE COMPANY ALONG WITH THE MEDICAL CERTIFICATE FILED IN CASE OF JIGNA SHAH. WE FIND THAT ASSESSEE HAD CHALLENGED THE ORDER DATED 27.08.2010 OF THE CIT(A)-20 MUMBAI FILING TW O GROUNDS OF APPEAL. AS THE ASSESSEE DID NOT APPEAR ON THE DATE OF HEARING I.E. 11.11.2013 NOR A NY LETTER FOR ADJOURNING THE CASE WAS FILED SO APPEAL FILED BY IT WAS DISMISSED. 3. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE WE ARE OF THE OPINION THAT THERE WAS REASONABLE CAUSE FOR THE ASSESSEE FOR NOT APPEARING ON 11.11.2013 AND THE MATTER COULD NOT BE HEARD ON MERITS ON THAT DAY. THEREFORE IN THE INTE REST OF JUSTICE WE ARE RECALLING OUR ORDER TO BE HEARD BY THE REGULAR BENCH. REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING ON 19.06.2014. AS BOTH THE PARTIES WERE INFORMED ABOUT THE NEXT DATE OF HEARING IN THE COURT SO NO SEPARATE NOTICE WILL BE ISSUED IN THIS REGARD. AS A RESULT M.A. FILE D BY THE ASSESSEE-COMPANY STANDS ALLOWED. / )0 1 2/) 3 4 FD;K X;K FD;K X;K FD;K X;K FD;K X;K FOFO/K VKOSNU FOFO/K VKOSNU FOFO/K VKOSNU FOFO/K VKOSNU '5) F FF FD DD D;K ;K;K ;K ) K 6 S . ORDER PRONOUNCED IN THE O PEN COURT ON 25 TH APRIL 2014. -. '( * + % 7 8 ' 25 VIZSY VIZSY VIZSY VIZSY 201 4 ' '( 9& : SD/- SD/- ( . / D.MANMOHAN) ( / RAJENDRA) / VICE-PRESIDENT / ACCOUNTANT MEMBER MA NO. 15/MUM/2014(ARISING OUT OF ITA NO. 3030/MUM /2012) NORRIS MEDICINES LTD. 2 %;& / MUMBAI 8 ' /DATE: 25.04.2014 SK -. -. -. -. '( '('( '( #1)1< #1)1< #1)1< #1)1< =<+) =<+) =<+) =<+) / COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE / !' 2. RESPONDENT / #$!' 3. THE CONCERNED CIT(A)/ ;> -' -%? 4. THE CONCERNED CIT / ;> -' -%? 5. DR B BENCH ITAT MUMBAI / <@9 #1)1 12 CH CHCH CH A - . . . %;& 6. GUARD FILE/ 9 B& $<) #1) //TRUE COPY// -. % / BY ORDER / ' ' DY./ASST. REGISTRAR -' 12' %;& /ITAT MUMBAI