GIBS COMPUTERS LTD, V. DCIT CEN CIR 40,

MA 117/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3798 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2006-2007
• Appeal Filed On: 22-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJNEESH ARVIND
• Assessee Lawyers: RAHJIV KHANDELWAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G,MUMBAI BEFORE SHRI D.K. AGARWAL (JM) & SHRI R.K. PANDA (AM ) M.A.NO.117/MUM/2010 ARISING OUT OF I.T.A. NO. 3858/MUM/2009 (A.Y. 2006-07) M/S. GIBS COMPUTERS LTD. (FORMERLY KNOWN AS GIBS COMPUTERS P.LTD.), RADHA BHAVAN, 1 ST FLOOR, 121, NAGINDAS MASTER ROAD, MUMBAI-400 023. PAN: AABCG0096L. VS. DY.COMMR.OF INCOME-TAX, CENT. CIR. 40, MUMBAI. APPLICANT RESPONDENT APPLICANT BY SHRI RAHJIV KHANDELWAL. RESPONDENT BY SHRI RAJNEESH ARVIND. O R D E R PER R.K. PANDA, AM : THE ASSESSEE THROUGH THIS MISC. APPLICATION REQUEST S THE TRIBUNAL TO RECALL THE ORDER PASSED BY IT DISMISSING THE APPEAL OF TH E ASSESSEE FOR NON- PROSECUTION. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, REFERRING TO THE MISC. APPLICATION FILED BY THE ASSESSEE AS WELL AS HIS OWN AFFIDAVIT, SUBMITTED THAT ON THE DATE OF HEARING HE WAS APPEARING BEFORE K BENCH OF THE TR IBUNAL IN THE CASE OF OLYMPIA CAPITALS LTD. (ITA NO.1429/M/08) AND THEREFORE WHEN THE MATTER IN THE CASE OF THE ASSESSEE COMPANY WAS CALLED, HE WAS NOT PRESENT FOR HEARING. WHEN HE RETURNED FROM K BENCH, HE WAS INFORMED THAT THE M ATTER HAD BEEN DECIDED EX PARTE. HE REQUESTED THE TRIBUNAL TO RECALL THE ORD ER PASSED BY IT AND HEAR THE APPEAL ON MERIT. 3. THE LD. D.R., ON THE OTHER HAND, OPPOSED THE MIS C. APPLICATION. 4. AFTER HEARING BOTH THE SIDES AND GOING THROUGH T HE CONTENTS OF THE MISC. APPLICATION AS WELL AS THE AFFIDAVIT FILED BY THE A SSESSEE, WE ARE OF THE CONSIDERED MA 117/M/10 GIBS COMPUTERS LTD. 2 OPINION THAT THERE WAS A REASONABLE CAUSE ON THE PA RT OF THE ASSESSEE FOR NON- APPEARANCE ON THE DATE OF HEARING. WE, THEREFORE, R ECALL THE ORDER OF THE TRIBUNAL AND THE APPEAL IS FIXED FOR HEARING ON 14-09-2010 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING SHALL BE SENT, TO WHICH BOTH THE PARTIES AGREED. 5. THE MISC. APPLICATION FILED BY THE ASSESSEE IS A CCORDINGLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ITSELF I.E. ON THE 18TH DAY OF JUNE, 2010. SD/- SD/- (D.K. AGARWAL) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMB ER MUMBAI:18TH JUNE , 2010. NG: COPY TO : 1. ASSESSEE. 2.DEPARTMENT. 3 CIT(A), CENTRAL-VII,MUMBAI. 4 CIT, CENTRAL-IV,MUMBAI. 5.DR,G BENCH,MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI. MA 117/M/10 GIBS COMPUTERS LTD. 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 18-06-2010 SR.PS/ 2 DRAFT PLACED BEFORE AUTHOR 18-06-2010 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 OF DISPATCH OF ORDER