NORRIS MEDICINES LTD, MUMBAI V. DCIT 9(2), MUMBAI

MA 1/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3632 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 04-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MAHAPATRA
• Assessee Lawyers: JIGNA SHAH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI BEFORE SHRI D.K.AGARWAL, JM & SHRI RAJENDRA SINGH, AM & M.A.NO.01/MUM/2010 - A.Y 2001-02 M/S NORRIS MEDICINES LTD., 7, VIKRAM APARTMENTS, C ASHOK RD., KANDIVALI [EAST] MUMBAI 400 101 PAN NO.AAACN 1258 L VS. DY. COMMISIONER OF I.T. 9(2), MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY : MR.JIGNA SHAH. RESPONDENT BY : MR. S.K.MAHAPATRA. O R D E R PER RAJENDRA SINGH, AM: THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 5/11/2009 OF THE TRIBUNAL IN I.T.A.NO.6761/MUM/2008. IN THE SAID ORDER THE TRIBU NAL HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED AS NO ONE HAD APPEARED TO REPRESENT THE CASE ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING. 2. IN MISCELLANEOUS APPLICATION THE ASSESSEE HAS SU BMITTED THAT THE BROTHER OF FAMILY SON-IN-LAW OF THE COUNSEL H AD DIED ON THE DATE OF HEARING I.E., 5/11/2009 WHICH WAS A REASON FOR N ON APPEARANCE BY ITS COUNSEL BEFORE THE TRIBUNAL AND AN AFFIDAVIT WI TH REGARD TO THE SAME FROM DIRECTOR OF THE ASSESSEE COMPANY HAD BEEN FILE D. IT HAS ACCORDINGLY BEEN REQUESTED THAT THE ORDER MAY BE RE CALLED AND APPEAL MAY BE DISPOSED OF AFTER HEARING THE ASSESSEE. 2 3. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECO RDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED T HAT THERE WAS A REASONABLE CAUSE FOR THE ASSESSEE NOT TO APPEAR BEF ORE THE TRIBUNAL ON THE DATE OF HEARING. WE, THEREFORE, IN THE INTEREST OF JUSTICE RECALL THE ORDER DATED 5-11-2009 OF THE TRIBUNAL AND RESTORE T HE APPEAL TO ITS ORIGINAL NUMBER WHICH WILL BE HEARD ON 7/6/2010. TH E DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT AND, THEREFORE NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED BY THE REGISTRY. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED ON THIS 19 TH DAY OF APRIL, 2010. SD/- SD/- (D.K.AGARWAL) (RAJENDRA SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 19.4. 2010. P/-* COPY TO- 1) APPELLANT 2) RESPONDENT 3) CITA MUMBAI. 4) CIT CITY MUMBAI 5) DR BENCH MUMBAI TRUE COPY BY ORDER DY /ASST.REGISTRAR,ITAT MUMBAI. 3