LEE AND MUIRHEAD P. LTD, V. DCIT CIR 2(2),

MA 12/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8776 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: WT
• Next Hearing Date: 27-07-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 06-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJASHRI DWIVEDY
• Keywords: Reasonable cause

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES WTA, MUMBAI .., !' # # # # .#. ' , $% !', $ & BEFORE SHRI B.R.MITTAL, JM AND SHRI R.S.SYAL, AM '' $! ./ MA NO.12/MUM/2012 ( $ )*+ , / ARISING OUT OF WTA NO.36/MUM/2008) ( - - - - / / / / ASSESSMENT YEAR : 2004-2005) M/S.LEE & MUIRHEAD PRIVATE LIMITED ORICON HOUSE, 2 ND FLOOR 12 K.DUBASH MARG MUMBAI 400 023. PAN : AAACL0918M. THE DY.COMMISSIONER OF INCOME-TAX CIRCLE 2(2) MUMBAI. ( $! / // / APPLICANT) / VS. ( ./01/ RESPONDENT) $! 2 22 2 3 $ 3 $ 3 $ 3 $ / APPLICANT BY : SMT.AARTI VISSANJI ./01 2 3 $ 2 3 $ 2 3 $ 2 3 $ / RESPONDENT BY : SHRI RAJASHRI DWIVEDY 2 +% / / / / DATE OF HEARING : 27.07.2012 45- 2 +% / DATE OF PRONOUNCEMENT : 27.07.2012 !$6 !$6 !$6 !$6 / / / / O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FOR THE RECA LLING OF THE ORDER OF THE TRIBUNAL DATED 29 TH NOVEMBER, 2011 IN WTA NO.36/MUM/2008. 2. THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL CONTENDED THAT THE ASSESSEE WAS PRE VENTED BY REASONABLE CAUSE FOR APPEARANCE ON THE DATE OF HEARING. THE LEARNED D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. MA NO.12/MUM/2012 M/S.LEE & MUIRHEAD PRIVATE LIMITED. 2 3. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR THE A BSENCE OF THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAKEN UP FOR HEARING BY TH E TRIBUNAL. WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY T O FIX THE APPEAL FOR HEARING ON 8 TH OCTOBER, 2012. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE ANNOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN CO URT AND THE LEARNED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 4. 7 +8 $! 2 '' $! '+ 2 9+ :; < IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 27 TH JULY, 2012. . !$6 2 45- =!8 5 2 > SD/- SD/- (B.R.MITTAL) (R.S.SYAL) !' !' !' !' / JUDICIAL MEMBER $% !' $% !' $% !' $% !' / ACCOUNTANT MEMBER MUMBAI ; =! DATED 27 TH JULY, 2012. DEVDAS* !$6 2 . +' ?$'-+ !$6 2 . +' ?$'-+ !$6 2 . +' ?$'-+ !$6 2 . +' ?$'-+/ COPY OF THE ORDER FORWARDED TO : 1. $! / THE APPLICANT. 2. ./01 / THE RESPONDENT. 3. @ () / THE CIT(A) - II, MUMBAI. 4. @ / CIT 5. 'C> . + , , / DR, ITAT, MUMBAI 6. >D E / GUARD FILE. !$6 !$6 !$6 !$6 / BY ORDER, /'+ . + //TRUE COPY// ) ) ) )/ // /: 9 : 9 : 9 : 9 ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI