MEHERABAD CO-OP HSG. SOC. LTD., V. ITO 16(2)(1),

MA 134/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6442 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2003-2004
• Appeal Filed On: 28-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS ASHIMA GUPTA
• Assessee Lawyers: D C JAIN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI, J. SUDHAKAR REDDY, ACCOUNTANT MEMBER A ND SHRI VIJAY PAL RAO, JUDICIAL MEMBER M.A. NO.134/MUM./2011 (ARISING OUT OF ITA NO.6102/MUM./2009 ) (ASSESSMENT YEAR : 2003-04 ) DATE OF HEARING: 13.5.2011 M/S. MEHERABAD CO-OPERATIVE HOUSING SOCIETY LIMITED I/594, BHULABHAI DESAI ROAD MUMBAI 400 026 PAN AAAAM1739M .. APPLICANT V/S INCOME TAX OFFICER WARD-16(2)(1), MUMBAI .... RESPONDENT ASSESSEE BY : MR. D.C. JAIN REVENUE BY : MRS. ASHIMA GUPTA O R D E R PER J. SUDHAKAR REDDY, A.M. THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE SEEKING RECALL OF THE ORDER DATED 31 ST DECEMBER 2010, PASSED BY THE G BENCH OF THIS TRIBUNAL. THE TRIBUNAL DISMISSED THE APPEAL FOR NON -PROSECUTION. 2. AFTER HEARING THE RIVAL CONTENTIONS, WE HOLD THAT T HE ASSESSEE HAS DEMONSTRATED THAT IT WAS PREVENTED BY A REASONABLE CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. CONSEQU ENTLY, IN VIEW OF THE PROVISO TO RULE-24 OF THE INCOME TAX (APPELLATE TRI BUNAL) RULES, 1963, WE RECALL OUR ORDER DATED 31 ST DECEMBER 2010. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 20 TH JUNE 2011. SINCE THIS DATE OF HEARING IS M/S. MEHERABAD CO-OPERATIVE HOUSING SOCIETY LIMITED 2 ANNOUNCED IN THE OPEN COURT, THE REQUIREMENT OF SEN DING NOTICE IS HEREBY DISPENSED WITH. 3. IN THE RESULT, ASSESSEES MISC. APPLICATION IS ALLO WED. SD/- VIJAY PAL RAO JUDICIAL MEMBER SD/- J. SUDHAKAR REDDY ACCOUNTANT MEMBER MUMBAI, DATED: 20.5.2011 COPY TO : (1) THE ASSESSEE (2) THE RESPONDENT (3) THE CIT(A), MUMBAI, CONCERNED (4) THE CIT, MUMBAI CITY CONCERNED (5) THE DR, G BENCH, ITAT, MUMBAI TRUE COPY BY ORDER PRADEEP J. CHOWDHURY ASSISTANT REGISTRAR SR. PRIVATE SECRETARY ITAT, MUMBAI BENCHES, MUMBAI