THE NUTAN LAXMI CO.OPERATIVE HOUSING SOCIETY LTD., V. ITO 21(1)(3),

MA 106/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6452 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 1995-1996
• Appeal Filed On: 15-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRAVAN KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI P.M.JAGTAP, ACCOUNTANT MEMBER S.NO. M.A. NO. ARISING OUT OF ITA NO. ASSTT.YEAR APPLICANT RESPONDENT. 1. 106/MUM/2011 6369/MUM/2009 1995-96 THE NUTAN LAXMI COOP.HSG.SOCIETY LTD., MUMBAI. I.T.O. - 21(1)(3),MUMBAI. 2. 107/MUM/2011 5863/MUM/2008 1995-96 THE VALLABH NAGAR COOP.HSG. SOCY. LTD. MUMBAI. I.T.O., 21(2)(4), MUMBAI. 3. 108/MUM/2011 7168/MUM/2008 1995-96 THE SUVARNA NAGAR COOP. HSG. SOCY. LTD., MUMBAI. I.T.O., 21(2)(4), MUMBAI. 4. 109/MUM/2011 5864/MUM/2008 1995-96 THE VITHAL NAGAR COOP. HSG.SOCY.LTD. MUMBAI. I.T.O., 21(2)(4), MUMBAI. APPLICANT BY : MIS S. AARTI VISANJI. RESPONDENT BY : SHRI SHRAVAN KUMAR. O R D E R PER P.M. JAGTAP, A.M. : BY ALL THESE MISCELLANEOUS APPLICATIONS, THE ASSES SEE SOCIETIES ARE SEEKING RECALL OF THE COMMON ORDER DATED 10 TH JANUARY, 2011 PASSED BY THE TRIBUNAL EXPARTE DISMISSING THE APPEALS OF THE ASSESSEES BEI NG ITA NOS. 6369/MUM/2009, 5863/MUM/2008, 7168/MUM/2008 AND 5864/MUM/2008, FOR NON PROSECUTION. THIS 2 M.A. NOS. 106 TO 109/MUM/2011. PRAYER IS BEING MADE BY THE ASSESSEES ON THE GROUND THAT THERE WAS NON APPEARANCE ON THEIR BEHALF ON THE DATE OF HEARING FIXED BEFORE THE TRIBUNAL ON 10 TH JANUARY, 2011 FOR THE FOLLOWING REASONS: AT ALL THE PREVIOUS HEARINGS EXCEPT THE 10 TH JAN. 2011 THE REPRESENTATIVES OF THE APPELLANT WERE PRESENT IN COURT. ON THE DATE OF HEARING THE CHARTERED ACCOUNTANT OF THE APPELLANT MR. SHALIN S. DIVATIA W AS OUT OF TOWN ON ACCOUNT OF OFFICIAL WORK AND HIS ASSISTANT WAS UNWE LL DUE TO STOMACH INFECTION AND HENCE COULD NOT ATTEND THE HEARING ON THE FIXED DATE, AND THEREFORE APPLICANT COULD NOT BE REPRESENTED AT THE HEARING AND THE CASE WAS DECIDED EX PARTE ON MERITS. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. SINCE THE REASONS GIVEN BY THE ASSESSEES FOR THEIR NON APPEARANCE ON 10 TH JAN., 2011 ARE DULY SUPPORTED BY THE AFFIDAVITS FI LED BY THE ASSESSEES AFFIRMING THE RELEVANT FACTS ON OATH, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON APPEARANCE ON THE PART OF THE ASSESSEES WHEN THEIR APPEALS WERE CALLED FOR HEARING ON 10 TH JAN., 2011. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL DATED 10 TH JAN., 2011 (SUPRA) PASSED EXPARTE, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 196 3 AND RESTORE THE APPEALS OF THE ASSESSEE TO THEIR ORIGINAL NUMBERS. THE REGISTRY IS DIRECTED TO FIX THE SAME FOR FRESH HEARING ON 20 TH JULY, 2011 AS PRONOUNCED IN THE OPEN COURT AND TAK EN NOTE OF BY THE REPRESENTATIVES OF BOTH THE SIDES. 3 M.A. NOS. 106 TO 109/MUM/2011. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEES ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT IMMEDIATELY ON C ONCLUSION OF HEARING ON 13 TH MAY, 2011. SD/- SD/- (D. MANMOHAN) (P.M. JAGTAP) VICE PRESIDENT. ACCOU NTANT MEMBER MUMBAI, DATED: 13 TH MAY, 2011. WAKODE COPY TO : 1. APPLICANTS. 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, D-BENCH. (TRUE COPY) BY ORDE R ASSTT. REGI STRAR, ITAT, MUMBAI BEN CHES, MUM BAI.