BCD TRAVEL INDIAN PROLOFIC LTD, v. ITO WD 8(1)(3),

MA 357/MUM/2012 | 2003-2004
Pronouncement Date: 27-07-2012 | Result: Allowed

Appeal Details

RSA Number 35719924 RSA 2012
Assessee PAN AAACF1613R
Bench Mumbai
Appeal Number MA 357/MUM/2012
Duration Of Justice 1 month(s) 22 day(s)
Appellant BCD TRAVEL INDIAN PROLOFIC LTD,
Respondent ITO WD 8(1)(3),
Appeal Type Miscellaneous Application
Pronouncement Date 27-07-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 27-07-2012
Assessment Year 2003-2004
Appeal Filed On 05-06-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI BEFORE SHRI D.K. AGARWAL JUDICIAL MEMEBR AND SHRI RAJENDRA SINGH ACCOUNTANT MEMBER MA NO: 357/MUM/2012 ARISING OUT OF : ITA NO.555/MUM/2010 ASSESSMENT YEAR : 2003-04 M/S. BCD TRAVEL INDIA PVT. LTD. (ORIGINALLY KNOWN AS M/S. ETI TRAVEL SOLUTION PVT. LTD.) 202 PRAMUKH PLAZA CHAKALA ANDHERI (E) MUMBAI-400 099. PAN NO.: AAACF 1613 R INCOME TAX OFFICER WARD-8(1)(3) MUMBAI. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI RAJEEV WAGLAY RESPONDENT BY : SHRI MOHIT JAIN DATE OF HEARING : 27.7.2012 DATE OF PRONOUNCEMENT : 27.7.2012 ORDER PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 9.11.2011 OF THE TRIBUNAL IN ITA NO.555/M/2010. IN THE SAID ORDER THE TRIBUNAL HA D DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED FOR WANT OF REPRES ENTATION FROM THE SIDE OF THE ASSESSEE. IN THE MISCELLANEOUS APPLICATION T HE ASSESSEE SUBMITTED THAT IT HAD NOT RECEIVED NOTICE OF HEARING W HICH WAS REASON FOR NON-COMPLIANCE ON THE DATE OF HEARING. AN AFFIDAV IT TO THAT EFFECT HAS ALSO BEEN FILED. 2. WE HAVE HEARD BOTH THE PARTIES. THE LD. AR FOR TH E ASSESSEE SUBMITTED THAT THE ASSESSEE HAD NOT RECEIVED NOTICE OF HEA RING AND HE MA NO. 357/M/12 ARISING OUT OF ITA NO. 555/M/2010 A.Y:03-04 2 WAS NOT AWARE OF THE FIXATION THROUGH NOTICE BOARD AN D THEREFORE THERE WAS REASONABLE CAUSE FOR NON-COMPLIANCE. IT WAS ACCOR DINGLY REQUESTED THAT THE ORDER MAY BE RECALLED FOR PROVIDIN G OPPORTUNITY OF HEARING TO THE ASSESSEE. THE LD. DR HAD NO OBJECTION IN THE MATTER. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON COMPLIANCE BY THE ASSESSEE AND ACCORDINGLY IN THE INTEREST OF JUSTICE WE RE-CALL THE ORDER DATED 9.8.2011 OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WILL BE HEARD ON 3.9.2012. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. THEREFORE NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED BY REGISTRY. 3. IN THE RESULT THE MISCELLANEOUS APPLICATION BY THE A SSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27.7.2012. SD/- SD/- (D.K. AGARWAL) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI DATED: 27.7.2012. JV. COPY TO: THE APPLICANT THE RESPONDENT THE CIT CONCERNED MUMBAI THE CIT(A) CONCERNED MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR ITAT MUMBAI.