CLASSY KONTAINERS, V. ITO WD 21(1)(1),

MA 155/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8808 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 09-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M RAJAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C, MUMBAI BEFORE SHRI B.R.MITTAL, JM AND SHRI R.S.SYAL, AM M.A.NO.155/MUM/2012 (ARISING OUT OF ITA NO.5420/MUM/2010 : ASST. YEAR 2 006-2007) M/S.CLASSY KONTAINERS 62/63 RATAN JYOT INDUSTRIAL ESTATE ITLA GAUTHAN, VILE PARLE (WEST) MUMBAI 400 056. PAN : AABFC2548Q. THE INCOME TAX OFFICER WARD 21(1)(1) MUMBAI (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI NITESH JOSHI RESPONDENT BY : SHRI M.RAJAN DATE OF HEARING : 08.06.2012 DATE OF PRONOUNCEMENT : 08.06.2012 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 RECALLIN G OF THE ORDER OF THE TRIBUNAL DATED 31.01.2012 IN ITA NO.5420/MUM/2010. THE LEARN ED COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL CONTEN DED THAT THE PARTICULARS ABOUT THE ADJOURNMENT OF THE CASE ON THE EARLIER OCCASION WERE INADVERTENTLY RECORDED WHICH LED TO THE ABSENCE ON THE CORRECT DATE OF HEA RING. IN SUPPORT OF HIS SUBMISSION, AN AFFIDAVIT OF THE PARTNER OF THE ASSE SSEE DATED 7 TH MARCH, 2012 WAS FILED. THE LEARNED D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. 2. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR THE ABSENCE O F THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAKEN UP FOR HEARING BY THE TRIBUNAL . WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 09.08.2012. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE ANNOUNCEMENT TO MA NO.155/MUM/2012 M/S.CLASSY KONTAINERS. 2 THIS EFFECT WAS MADE IN THE OPEN COURT AND THE LEAR NED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 8 TH DAY OF JUNE, 2012. SD/- SD/- (B.R.MITTAL) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 8 TH JUNE, 2012. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) XXXII, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.