ALLIED AVIATION P.LTD, V. ASST CIT 8(1),

MA 179/MUM/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0950 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 06-09-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 14-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H GOVIND SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI G BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI VIJAY PAL RAO, JM & SHRI RAJENDRA, AM MISCELLANEOUS APPLICATION NO. 179/MUM/2013 ( ARISING FROM ITA NO. 3099/MUM/2010 ASSESSMENT YEAR 2004-05 ) M/S ALLIED AVIATION PVT. LTD., 60, ADARSH INDUSTRIAL ESTATE, SAHAR ROAD, ANDHERI (EAST), MUMBAI-400099 V S ASST. COMMISSIONER OF INCOME TAX-8(1), AAYAKAR BHAVAN, M. K. ROAD, MUMBAI-400020 (APPLICANT) (RESPONDENT) PAN NO. AAACA4848H ASSESSEE BY SHRI NIRAJ SHETH REVENUE BY SHRI H. GOVIND SINGH DATE OF HEARING 6 TH SEPTEMBER 2013 DATE OF PRONOUNCEMENT 6 TH SEPTEMBER 2013 ORDER PER VIJAY PAL RAO, JM THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON WITH PRAYER TO RECALL THE ORDER OF THE TRIBUNAL DATED 26.03.2012 I N ITA NO. 3099/MUM/2010 WHEREBY THE APPEAL OF THE ASSESSEE WA S DISMISSED FOR NON PROSECUTION. 2 WE HAVE HEARD THE PARTIES AND CONSIDERED THE AV ERMENTS MADE IN THE AFFIDAVIT FILED ALONG WITH THE APPLICATION. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON ATTENDANCE OF THE ASSE SSEE OR HIS COUNSEL/A.R ON THE DATE OF HEARING WHEN THE APPEAL OF THE ASSESSEE WAS DISMISSED. WE, THEREFORE, IN THE INTEREST OF JUSTIC E RECALL THE ORDER DATED 26.03.2012 IN ITA NO. 3099/MUM/2010 AND RESTORE THE APPEAL OF THE MA 179/M/2013 ALLIED AVIATION PVT. LTD. 2 ASSESSEE AT ITS ORIGINAL NUMBER AND STAGE. THE REGI STRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 12.11.2013. 3. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THEREFORE, NO SEPARAT E NOTICES FOR THE HEARING OF APPEAL WILL BE ISSUED TO THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PR ORDER PR ORDER PR ORDER PRONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT ONOUNCEMENT IN THE OPEN COURT AT THE TIME OF HEARIN G I.E. ON AT THE TIME OF HEARING I.E. ON AT THE TIME OF HEARING I.E. ON AT THE TIME OF HEARING I.E. ON 6 66 6 TH THTH TH SEPTEMBER SEPTEMBER SEPTEMBER SEPTEMBER 2013 2013 2013 2013 SD/- SD/- (RAJENDRA) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 6 TH SEPTEMBER 2013 SUBODH. COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI DY /AR, ITAT, MUMBAI