HANGRY JACKS FAST FOOD P. LTD, V. ITO WD 5(1)(4),

MA 228/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7014 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2006-2007
• Appeal Filed On: 11-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C G K NAIR
• Assessee Lawyers: N JAYENDRA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H : MUMBAI BEFORE SHRI RAJENDRA SINGH,(AM) AND SHRI V.D. RAO , (JM) MA NO. 228/MUM/2011 ARISING OUT OF ITA NO.2307/MUM/2010 ASSESSMENT YEAR : 2006-07 M/S. HUNGRY JACKS FAST FOOD PVT. LTD. C/O., M/S. NATVARLAL VEPARI & CO. ORICON HOUSE, 4 TH FLOOR 12, K. DUBASH MARG MUMBAI-400 023. ..( APPLICANT ) P.A. NO. (AAACH 9793 A) VS. THE ITO, WARD 5(1)(4) 5 TH FLOOR AAYAKAR BHAVAN M.K. ROAD MUMBAI-400 020. ..( RESPONDENT ) APPLICANT BY : SHRI N. JAYENDRA RESPONDENT BY : SHRI C. G.K. NAIR DATE OF HEARING : 5.8.2011 DATE OF PRONOUNCEMENT : 5.8.2011 O R D E R PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 5.2.2011 OF THE TRIBUNAL IN ITA NO.2307/M/2010 FOR THE ASSESSMENT YEAR 2006-07. IN THE SAID ORDER THE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED ON THE GROUND THAT ON THE DATE OF HEARING THERE WAS NO REPRESENTATION FROM THE ASSESSEE. IN THE MISCELLANEOUS APPLICATION IT HAS BEEN SUBMITTED THAT THE WIFE OF THE AUTHORIZED REPRESENTAT IVE HAD EXPIRED MA NO.225/M/11 A.Y:06-07 2 ON 12.1.2011 AFTER PROTRACTED ILLNESS AND, THEREFORE, HE WAS NOT ATTENDING OFFICE REGULARLY WHICH WAS REASON FOR DEFAULT . THE ASSESSEE HAD NO INTENTION TO NOT APPEAR AT THE TIME OF HEARI NG. IT HAS ACCORDINGLY BEEN REQUESTED THAT THE ORDER OF THE TRIBU NAL BE RECALLED FOR FRESH ADJUDICATION AFTER HEARING THE CASE. 2. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECORDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE BY THE ASSESSEE ON THE DATE OF HEARING. WE ACCORDINGLY IN THE INTEREST OF JUSTICE RECA LL THE ORDER DATED 5.2.2011 OF THE TRIBUNAL IN ITA NO.2307/M/201 0 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER WHICH WILL BE HEARD ON 21.9.2011. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN T HE PRESENCE OF BOTH THE PARTIES AND, THEREFORE, NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED BY THE REGISTRY 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION STANDS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 5.8.2011 SD/- SD/- (V.D. RAO) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 5.8. 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/ASS TT. REGISTRAR, ITAT, MUMBAI.