JAI TRADING CO, V. ACIT CIR 17(3), MUMBAI

MA 232/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6076 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2000-2001
• Appeal Filed On: 07-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRAVAN KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'J' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER MA NO. 232/MUM/2010 (ARISING OUT OF ITA NO. 1805/MUM/2009) (ASSESSMENT YEAR: 2000-01) M/S. JAI TRADING CO. ACIT, CIRCLE 17(3) 290, A-10, ANAND NAGAR PIRAMAL CHAMBERS NEAR G.T.B. NAGAR, SION (E) VS. PAREL, MUMBAI MUMBAI 400037 PAN - AABFJ 4311 N APPLICANT RESPONDENT APPLICANT BY: SHRI ANIL SATHE RESPONDENT BY: SHRI SHRAVAN KUMAR O R D E R PER B. RAMAKOTAIAH, A.M. THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE EXPARTE ORDER PASSED FOR NON -APPEARANCE ON THE DATE OF HEARING. THE APPEAL WAS BARRED BY TIME OF 12 DAY S AND THE ASSESSEE FILED AN AFFIDAVIT EXPLAINING THE DELAY ALSO IN THE MA IT SELF. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO THE MISCELLANEOUS APP LICATION AND AFFIDAVIT FILED BY THE ASSESSEE EXPLAINED THE REASONS FOR SUCH NON- APPEARANCE ON THE APPOINTED DATE. 2. AFTER HEARING BOTH THE SIDES AND AFTER GOING THROUG H THE CONTENTS OF THE MISCELLANEOUS APPLICATION AS WELL AS THE AFFIDA VIT OF THE ASSESSEE WE FIND THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASS ESSEE FOR SUCH NON- APPEARANCE ON THE APPOINTED DATE. WE, THEREFORE, RE CALL THE ORDER OF THE TRIBUNAL AND FIX THE HEARING OF THE APPEAL ON 22.03 .2011, WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE MA NO. 232/MUM/2010 M/S. JAI TRADING CO. 2 OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. THE ISSUE OF CONDONATION HAS TO BE CONSIDERED WHEN THE APPEAL IS TAKEN UP. 3. IN THE RESULT, ASSESSEES MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH JANUARY 2011. SD/- SD/- (D. MANMOHAN) (B. RAMAKOTAIAH) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI, DATED: 19 TH JANUARY 2011 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XVII, MUMBAI 4. THE CIT XVII, MUMBAI CITY 5. THE DR, J BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.