LEADING EDGE INTEGRATED MARKETING SERVICES P.LTD, MUMBAI v. ITO 6(3)(2), MUMBAI

MA 325/MUM/2019 | 2011-2012
Pronouncement Date: 13-11-2019 | Result: Allowed

Appeal Details

RSA Number 32519924 RSA 2019
Assessee PAN AABCL4864F
Bench Mumbai
Appeal Number MA 325/MUM/2019
Duration Of Justice 5 month(s) 27 day(s)
Appellant LEADING EDGE INTEGRATED MARKETING SERVICES P.LTD, MUMBAI
Respondent ITO 6(3)(2), MUMBAI
Appeal Type Miscellaneous Application
Pronouncement Date 13-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 13-11-2019
Last Hearing Date 12-07-2019
First Hearing Date 12-07-2019
Assessment Year 2011-2012
Appeal Filed On 17-05-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A MUMBAI BEFORE SHRI C.N. PRASAD HON'BLE JUDICIAL MEMBER & SHRI RAJESH KUMAR HON'BLE ACCOUNTANT MEMBER M.A. NO. 325 /MUM/201 9 [ARISING OUT OF ITA NO.1355/MUM/2017 (A.Y: 2011 - 12) M/S. LEADING EDGE INTEGRATED MARKETING SERVICES (P.) LTD. 804 SAI NIKETAN BABASAHEB AMBEDKAR ROAD DADAR TT M MUMBAI 400 014 PAN: AABCL 4864 F V. I.T.O 6(3)(2) ROOM NO. 514 5 TH FLOOR AAYAKAR BHAVAN M.K. ROAD MUMBAI - 400 020 (APPELLANT) (RESPONDENT) ASSESSEE BY : NEHA PARANJPE DEPARTMENT BY : SHRI CHAUDHARY ARUNKUMAR SINGH DATE OF HEARING : 23.08.2019 DATE OF PRONOUNCEMENT : 13 . 11 .2019 O R D E R PER C. N. PRASAD (JM) 1. THROUGH THIS MISCELLANEOUS APPLICATION THE ASSESSEE IS SEEKING RECALL OF THE EXPARTE ORDER PASSED BY THE TRIBUNAL DATED 09.11.2018. 2. THE ASSESSEE IN ITS APPLICATION STATED THAT THE ASSESSEE HAS NOT RECEIVED ANY NOTICE FROM THE REGISTRY OF ITAT INTIMATING THE DATE OF HEARING ON 14.08.2018. THEREFORE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT NON - APPEARANCE FOR ADJOURNMENT WAS DUE TO THE REASONABLE CAUSE AND 2 M.A. NO. 325/MUM/2019 M/S. LEADING EDGE INTEGRATED MARKETING SERVICES (P.) LTD. REQUESTED FOR RECALL OF THE EXPARTE ORDER IN THE INTEREST OF THE JUSTICE AS THERE IS SUFFICIE NT CAUSE FOR NON - APPEARANCE OF THE ASSESSEE. 3. LD. DR HAS NO SERIOUS OBJECTION IN RECALLING THE ORDER. 4. ON HEARING BOTH THE PARTIES WE FIND THAT THE RE WAS SUFFICIENT CAUSE FOR NON - APPEARANC E OF THE ASSESSEE WHEN THE MATTER WAS CALLED ON 14.08.2018 FOR HEARING. THUS WE RECALL THE EXPARTE ORDER PASSED BY THE TRIBUNAL DATED 09.11.2018 IN ITA.NO. 1355 /MUM/2017. REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING IN DUE COURSE AFTER ISSUING NOT ICE TO BOTH THE PARTIES. 5. IN THE RESULT MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 13 TH NOVEMBER 2019 SD/ - SD/ - ( RAJESH KUMAR) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 13 / 11 / 2019 GIRIDHAR S R. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) MUMBAI. 4. CIT 5. DR ITAT MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT MUM