TIVOLI INVEST P. LTD, V. DCIT SPL RG. 16,

MA 14/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8185 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 1995-1996
• Appeal Filed On: 06-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, F , BENCH BEFORE SHRI D.K. AGARWAL,J.M. AND SHRI RAJENDRA S INGH, A.M. MA NO: 14/MUM/2011 ARISING OUT OF :ITA NO.2153/M/1998 FOR ASSESSMENT YEAR: 1994-95 AND ITA NO.2154/M/1998 FOR ASSESSMENT YEAR: 1995-96 TIVOLI INVESTMENT & TRADING CO.P. LTD. 7, CHAMPAKLAL UDYOG BHAVAN SION (EAST) MUMBAI-400 022. PAN NO.: AAACT 1591 N DY. COMMISSIONER OF INCOME TAX , SPL. RANGE-16 MUMBAI. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI NITESH JOSHI RESPONDENT BY : SHRI D.S. SUNDER SINGH DATE OF HEARING : 25.5.2012 DATE OF PRONOUNCEMENT : 25.5.2012 ORDER PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 4.10.2011 OF THE TRIBUNAL IN ITA NO.2153/M/1998. IN THE SAID ORDER THE TRIBUNAL H AD DISMISSED THE APPEAL OF THE ASSESSEE FOR WANT OF REPRESENTATION ON THE DATE OF HEARING ON 4.10.2010. THE ASSESSEE IN THE MISCELLANEOUS AP PLICATION HAS SUBMITTED THAT ON THE LAST DATE OF HEARING ON 30. 3.2010 THE APPEAL HAD BEEN ADJOURNED ON THE GROUND THAT AN IDENTICAL I SSUE WAS PENDING BEFORE THE SPECIAL BENCH OF THE TRIBUNAL AND THE NEXT DATE OF HEARING MA NO.14/M/11 ARI SING OUT OF ITA NO. 2153 & 54/M/98 A.Y:04-95 & 95-96 2 HAS BEEN FIXED ON 4.10.2010. IT HAS BEEN FURTHER SUBMI TTED THAT THE ASSESSEE HAS NOT RECEIVED THE NOTICE OF HEARING ON 4.10.20 10 WHICH WAS REASON FOR NON-COMPLIANCE. AN AFFIDAVIT TO THAT EFF ECT HAS BEEN FILED AND IT HAS BEEN REQUESTED THAT THE ORDER MAY BE RECALLED TO PROVIDE AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 2. WE HAVE HEARD BOTH THE PARTIES PERUSED THE RECORDS A ND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-COMPLIANCE ON THE DATE OF HEARI NG ON 04.10.2011. WE, THEREFORE, IN THE INTEREST OF JUSTICE RECALL THE ORDER DATED 04.10.2011 OF THE TRIBUNAL AND RESTORE THE APP EAL TO ITS ORIGINAL NUMBER WHICH WILL BE HEARD ON 6.8.2012. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH TH E PARTIES, THEREFORE, NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED BY THE REGISTRY. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25.5.2012. SD/- SD/- (D.K. AGARWAL) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 25.5.2012. JV. MA NO.14/M/11 ARI SING OUT OF ITA NO. 2153 & 54/M/98 A.Y:04-95 & 95-96 3 COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.