USHA KIRAN CHS SOC LTD, V. I.T.O. 16(1)(2),

MA 139/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6706 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2000-2001
• Appeal Filed On: 03-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B,MUMBAI BEFORE SHRI T.R. SOOD (AM) & SHRI R.S. PADVEKAR (JM ) M.A.NO.139/MUM/2011 (ARISING OUT OF I.T.A.NO.5912/MUM/2009) (A.Y. 2000-01) NEW USHA KIRAN CHS LTD., 15, M.L.DAHANUKAR MARG, MUMBAI-400 002. PAN: AAAAAN1557A VS. INCOME-TAX OFFICER-16(1)(2), MUMBAI. APPLICANT RESPONDENT APPLICANT BY SHRI MADHUR AGARWAL. RESPONDENT BY SHRI P ARTHASARTHI. O R D E R PER T.R. SOOD, AM : THROUGH THIS MISC. APPLICATION, THE ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL IN ITA NO.5912/MUM/2009 THROU GH WHICH THE ASSESSEES APPEAL HAS BEEN DISMISSED IN LIMINI. 2. BEFORE US, THE LD. COUNSEL OF THE ASSESSEE SUBMI TTED THAT IN THIS CASE THE HEARING WAS ADJOURNED ON VARIOUS DATES BECAUSE THE BENCH WAS NOT FUNCTIONING. ON THE LAST DATE, NOTICE WAS ISSUED THROUGH NOTICE BOARD BUT THE ASSESSEE INADVERTENTLY COULD NOT NOTE THE SAME. HE MADE A PR AYER THAT SINCE THE ASSESSEE HAS BEEN DENIED OPPORTUNITY OF BEING HEARD, THE ABO VE ORDER OF THE TRIBUNAL MAY BE RECALLED. 3. ON THE OTHER HAND, THE LD. D.R. SUPPORTED THE OR DER OF THE TRIBUNAL. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND ARE SATISFIED THAT THE ASSESSEE HAS REASONABLE CAUSE FOR NON-APPEARANCE AN D, THEREFORE, WE RECALL OUR . 2 ORDER IN ITA NO.5912/MUM/2009. THE REGISTRY IS DIRE CTED TO FIX THE HEARING ON 10-08-2011 AND THE ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF. 5. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT TODAY I.E. THE 1 7 TH DAY OF JUNE, 2011. SD/- SD/- ( R.S. PADVEKAR) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 17 TH JUNE , 2011. NG: COPY TO : 1.APPLICANT 2.RESPONDENT 3 CIT(A) CONCERNED. 4 CITCONCERNED. 5.DR,B BENCH,MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI. . 3 DETAILS DATE INITIALS DESIGNA TION 1. DRAFT DICTATED ON 17-06-11 SR.PS/ 2. DRAFT PLACED BEFORE AUTHOR 17-06-11 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