NUCLEUS REMEDIES, V. ITO WD 24(2)(1),

MA 161/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5007 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 10-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JI TENDRA YADAV
• Assessee Lawyers: R C JAIN
• Keywords: Reasonable cause

Judgement Text

MA NO.161/MUM/2010 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G MUMBAI BEFORE SHRI R S SYAL, AM & SHRI R S PADVEKAR, JM M A NO. 161/MUM/2010 ARISING OUT OF ITA NO. 1921/MUM/2006 (ASST YEAR 2002-03 ) M//S NUCLEUS REMEDIES 5 VINAYAK HEIGHTS - UPPER GOVIND NAGAR MALAD (E) MUMBAI 400 097 VS THE INCOME TAX OFFICER 24(2), MUMBAI (APPLICANT) (RESPONDENT) PAN AADFB4035F ASSESSEE BY: SHRI R C JAIN REVENUE BY: SHRI JITENDRA YADAV O R D E R PER R S PADVEKAR: THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICAT ION WITH PRAYER TO RECALL THE ORDER OF THE TRIBUNAL IN ITA NO.1921/MUM /2006 DATED 30.7.2008 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON PROSE CUTION. 2 WE HAVE HEARD THE PARTIES. THE APPEAL WAS FIXED F OR HEARING ON 28.7.2008. BUT THE ASSESSEE REMAINED ABSENT ON THE DATE OF HEARING. 3 WE HAVE PERUSED THE REASONS GIVEN IN THE APPLIC ATION AND WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON A TTENDANCE OF THE ASSESSEE OR HIS COUNSEL/A.R. ON THE DATE OF HEARING. WE, THE REFORE, RECALL OUR ORDER IN ITA NO.1921/MUM/2006 DATED 30.7.2008. MA NO.161/MUM/2010 2 4 THE APPEAL IS FIXED FOR HEARING ON MERIT ON 13 TH OCT 2010. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THEREFORE, NO SEPARATE NOTICES WILL BE ISSUED TO THE PARTIES. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ACCORDINGLY FOR HEARING. 5 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 20 TH AUG 2010 SD/- SD/- ( R S SYAL ) ( R S PADVEKAR ) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: MUMBAI : DATED 20 TH AUG 2010 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI