TEXTRADE (FIRM), V. DCIT CIR 21(3),

MA 222/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9448 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2001-2002
• Appeal Filed On: 03-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D J THAKKAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI F BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI VIJAY PAL RAO, JM, & SHRI N K BILLAIYA , AM MISCELLANEOUS APPLICATION NO.221 & 222/MUM/2012 ARISING FROM ITA NOS. 2266 & 2267/MUM/2010 (ASST YEARS 1999-00 & 2001-02 ) TEXTRADE 10/11 SHIVAI INDL. ESTATE 89 ANDHERI KURLA ROAD MUMBAI 72 VS THE DY COMMR OF INCOME TAX CIR 21(3), MUMBAI (APPELLANT) (RESPONDENT) PAN NO. AAAFT1047N ASSESSEE BY SH D J THAKKAR REVENUE BY SH V KRISHNAMOORTHY DT.OF HEARING 5 TH OCT 2012 DT OF PRONOUNCEMENT 5 TH OCT 2012 PER VIJAY PAL RAO, JM THE ASSESSEE HAS FILED THESE MISCELLANEOUS APPLICAT IONS WITH PRAYER TO RECALL THE ORDER OF THE TRIBUNAL DATED 28 TH JAN 2011 IN ITA NOS. 2266 & 2267/MUM/2010 WHEREBY THE APPEALS OF THE ASSESSEE WERE 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 ASSESSEE OR HIS COU NSEL/A.R ON THE DATE OF HEARING WHEN THE APPEALS OF THE ASSESSEE WERE DISMISSED. WE , THEREFORE, IN THE INTEREST OF JUSTICE RECALL OUR ORDER DATED 28 TH JAN 2011 IN ITA NOS. 2266 & 2267/MUM/2010 AND FIXED THE APPEALS FOR HEARING ON 26 TH NOV 2012. 3. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THEREFORE, NO SEPARATE NOTICES FOR THE HEARING OF APPEAL WILL BE MA NOS.. 221 & 222/MUM/2012 TEXTRADE 2 ISSUED TO THE PARTIES. THE REGISTRY IS DIRECTED TO FIX THE APPEALS ACCORDINGLY FOR HEARING. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E 5 TH OCT 2012. SD/- SD/- ( N K BILLAIYA ) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 5 TH OCT 2012 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI