M.J.EXPORTS PVT. LTD., V. ITO 3(2)(2),

MA 111/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7047 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2003-2004
• Appeal Filed On: 17-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK
• Assessee Lawyers: H N MOTIWALLA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH J,MUMBAI BEFORE SHRI D.K. AGARWAL (JM) & SHRI PRAMOD KUMAR (AM) M.A.NOS.111 & 112/MUM/2011 (ARISING OUT OF I.T.A.NOS. 6594 & 6618/MUM/2009) (A.YS. 2003-04 & 2006-07)) M/S. M.J. EXPORTS P.LTD., C/O. H.N. MOTIWALLA & CO., 508, SHARDA CHAMABERS33, NEW MARINE LINES, MUMBAI-400 020. PAN: AAACM 5804 H VS. INCOME-TAX OFFICER, WARD 3(2)(2)/ DY.COMMR. OF INCOME-TAX, RANGE - 3(2), MUMBAI. APPLICANT RESPONDENT APPLICANT BY SHRI H.N. MOTIWALLA. RESPONDENT BY SHRI A .K. NAYAK. DATE OF HEARING 19-08-2011 DATE OF PRONOUNCEMENT 19-08-2011 O R D E R PER PRAMOD KUMAR, AM : BY THESE MISC. APPLICATIONS, THE ASSESSEE HAS SOUG HT RECALLING OF THE ORDERS OF THE TRIBUNAL DATED 23-12-2010 IN I.T.A .N OS. 6594/MUM/2009 & 6618/MUM/2009 THROUGH WHICH THE ASSESSEES APPEALS HAVE BEEN DISMISSED IN LIMINE FOR NON-PROSECUTION. 2. THE LD. COUNSEL FOR THE ASSESSEE HAS NARRATED T HE REASONS FOR THE ASSESSEES NON-APPEARANCE AT THE HEARING OF THE APP EALS ON VARIOUS DATES BEFORE THE TRIBUNAL VIDE ITS MISC. APPLICATIONS. SINCE EFF ECTIVE OPPORTUNITY OF HEARING HAS MA NOS.111 & 112/MUM/20 11 M.J. EXPORTS P.LTD. 2 BEEN DENIED, HE PLEADED THAT THE SAID TWO ORDERS O F THE TRIBUNAL BOTH DATED 23- 12-2010 MAY BE RECALLED. 3. ON THE OTHER HAND, THE LD. D.R. OPPOSED THE APPL ICATIONS. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE SATISFIED THAT THE ASSESSEE HAS REASONABLE CAUSE FOR ITS NON-APPEARANCE. SINCE EFFECTIVE OPPORTUNITY OF HEARING HAS BEEN DENIED, WE RECALL OUR ORDERS IN I. T.A. NOS. 6594/MUM/2009 & 6618/MUM/2009. REGISTRY IS DIRECTED TO FIX THE HEAR ING OF BOTH THE APPEALS ON 15-11-2011 AND THE ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF. 5. IN THE RESULT, BOTH THE MISC. APPLICATIONS ARE A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 19TH D AY OF AUGUST, 2011. SD/- SD/- (D.K. AGARWAL) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 19 TH AUGUST , 2011. NG: COPY TO : 1.APPLICANT-ASSESSEE. 2.DEPARTMENT. 3 CIT(A)-7,MUMBAI. 4 CIT-3,MUMBAI. 5.DR,J BENCH,MUMBAI. MA NOS.111 & 112/MUM/20 11 M.J. EXPORTS P.LTD. 3 6.MASTER FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI. MA NOS.111 & 112/MUM/20 11 M.J. EXPORTS P.LTD. 4 DETAILS DATE INITIALS DESIGNA TION 1. DRAFT DICTATED ON 19-08-2011 SR.PS/ 2. DRAFT PLACED BEFORE AUTHOR 19-08-2011 SR.PS/ 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/ AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON SR.PS/ 7. FILE SENT TO THE BENCH CLERK SR.PS/ 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO THE AR 10. DATE OF DISPATCH OF ORDER