ATULRAJ BUILDERS PVT. LTD, V. DY CIT CEN CIR-32,

MA 20/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6681 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 10-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T T JACOB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A : MUMBAI BEFORE SHRI D.K. AGARWAL, (JM) AND SHRI RAJENDRA S INGH,(AM) MA NO.20/MUM/2011 ARISING OUT OF ITA NO.4753/MUM/2008 ASSESSMENT YEAR : 2004-05 M/S. ATULRAJ BUILDERS PVT. LIMITED 601, SHREE AMBA SHANTI CHAMBERS ANDHERI KURLA ROAD, ANDHERI(E) MUMBAI-400 057. ..( APPLICANT ) P.A. NO. (AABCA 7938 D) VS. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-32 MUMBAI. ..( RESPONDENT ) APPLICANT BY : SHRI HARESH P. SHAH RESPONDENT BY : SHRI T. T. JACOB O R D E R PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DIRECT ED AGAINST THE ORDER DATED 31.7.2009 PASSED BY THE TRIBU NAL IN ITA NO.4753/M/2008 FOR THE ASSESSMENT YEAR 2004-05. 2. THE APPLICANT VIDE ITS PETITION DATED NIL SUPPORTED BY AFFIDAVIT INTERALIA STATED THAT THE ASSESSEE HAD NOT RECEIVED THE N OTICE, MAY BE DUE TO NEGLIGENCE OF THE STAFF, IT WAS MISPLACED. THE N ON-COMPLIANCE WAS UNINTENDED. IT WAS, THEREFORE, PRAYED THAT THE E XPARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED. MA NO.20/M/11 A.Y:04-05 2 3. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSE SSEE SUBMITS THAT FOR THE REASONS MENTIONED IN ASSESSEES APPLICATION, THE EXPARTE ORDER PASSED BY THE TRIBUNAL BE RECALLED WHICH WAS NOT O BJECTED TO BY THE LD. DEPARTMENTAL REPRESENTATIVE. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS OF THE RI VAL PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HAVING SATISFIED ABOUT THE REASONS SUBMITTED BY THE ASSESSEE AND CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THE RE WAS SUFFICIENT CAUSE FOR NON APPEARANCE OF THE ASSESSEE OR HIS A UTHORIZED REPRESENTATIVE ON THE DATE OF HEARING AND ACCORDINGLY THE EXPARTE ORDER DATED 31.7.2009 PASSED BY THE TRIBUNAL IS RECALLE D. PARTIES ARE TO APPEAR WITHOUT WAITING FOR ANY NOTICE ON 12.9.201 1 AS ANNOUNCED IN THE OPEN COURT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION STANDS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.7.2011. SD/- SD/- ( D.K. AGARWAL ) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 22.7.2011. JV. 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.