M/S. CROWN MARITIME CO. (I) LTD., V. ACIT 9(1),

MA 129/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7397 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2000-2001
• Appeal Filed On: 25-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARTHA SARATHI NAIK
• Assessee Lawyers: ABHAY NARAYAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH C, MUMBAI BEFORE SHRI N.V.VASUDEVAN(J.M) & SHRI RAJENDR A SINGH (A.M) MA NO.128 & 129/MUM/2011 (ARISING OUT OF ITA NO.4696 &4697/MUM/2008) A.Y. 1999-2000 & 2001-02 M/S. CROWN MARITIME CO. INDIA LTD., B-3201, GOKUL CONCORDE, THAKKUR VILLAGE, KANDIVALI (E), MUMBAI 400 101. PAN:AABCC 2460J (APPLICANT) VS. THE ACIT 9(1), MUMBAI. (RESPONDENT) APPLICANT BY : SHRI ABHAY NARAYAN RESPONDENT BY : SHRI PARTHASARATHI NAIK DATE OF HEARING : 09/12/20 11 DATE OF PRONOUNCEMENT : 21/12/2011 ORDER PER N.V.VASUDEVAN, J.M, THESE ARE MISCELLANEOUS APPLICATIONS FILED BY T HE ASSESSEE PRAYING FOR RECALL OF THE ORDER DATED 24/7/2009 DISMISSI NG THE ABOVE APPEALS FOR NON PROSECUTION. THE TRIBUNAL DISMISSED THESE APPE ALS OF THE ASSESSEE FOR NON PROSECUTION FOR THE REASON THAT DESPITE SERVICE OF NOTICE TO THE ASSESSEE NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING I.E. ON 23/7/2009. IT HAS BEEN STATED IN THE MISCELLANEOU S APPLICATION THAT THE COUNSEL WHO WAS ATTENDING THE MATTER WERE NOT ATTE NDING THE OFFICIAL DUTIES AS HIS ELDER BROTHER HAS SUFFERED BRAIN HEMORRHAGE AND WAS ADMITTED IN HOSPITAL. IT HAS ALSO BEEN MENTIONED THAT THE COUN SEL WAS ABSENT FOR CONSIDERABLY LONG PERIOD OF TIME. THE DIRECTOR OF THE ASSESSEE HAS FILED AN AFFIDAVIT AFFIRMING ALL THE FACTS STATED IN MISCELL ANEOUS APPLICATION. MA 128 & 129/M/2011 2 2. AFTER CONSIDERING THE CONTENTS OF THE MISCELLANE OUS APPLICATION WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE FOR THE ASSESSEES FAILURE TO APPEAR ON 23/7/2009 WHEN THE APPEALS WERE CALLED F OR HEARING . WE, THEREFORE, RECALL THE ORDER DATED 24/7/2009 AND DIR ECT THAT THE APPEALS TO BE FIXED FOR HEARING ON 15/2/2012. THE DATE OF HEA RING WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO INFORMED THAT NO SEPAR ATE NOTICE OF HEARING WILL BE SENT TO THE ASSESSEE. 3. IN THE RESULT, THESE MISCELLANEOUS APPLICATIONS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21ST DEC.2011 SD/- SD/- (RAJENDRA SINGH) (N.V.VASUDEVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED. 21ST DEC.2011 COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CITY CONCERNED 4. THE CIT(A)- CONCERNED 5. THE D.RC BENCH. (TRUE COPY) BY ORDER ASST. REGISTRAR, I TAT, MUMBAI BENCHES MUMBAI. VM. MA 128 & 129/M/2011 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 13/12/2011 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 14/12/2011 SR.PS/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/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7. FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER