NOOTHERU INDIA TILES (SALES 0 CORP., V. ITO 12(3)(2),

MA 235/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6690 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 15-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V V SHASTRI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SMT.ASHA VIJAYARAGHAVAN, JM M.A.NO.235/MUM/2011 (ARISING OUT OF ITA NO.1039/MU M/2009 : ASST. YEAR 2003-2004) M/S.NORTHERN INDIA TILES (SALES) CORPN. 85/86 MAKER CHAMBERS-III NARIMAN POINT, MUMBAI 400 021. PAN : AAAFN1474C. VS. THE INCOME TAX OFFICER WARD 12(3)(2) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI VIMAL PUNMIYA RESPONDENT BY : SHRI V.V.SHASTRI DATE OF HEARING : 29.07.2011 DATE OF PRONOUNCEMENT : 29.07.2011 O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S. 254(2) OF THE INCOME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAY ING FOR THE RECALLING OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 9 TH DECEMBER, 2009 IN ITA NO. 1039/MUM/2009. THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEAR NED COUNSEL FURTHER CONTENDED THAT THE ASSESSEE WAS PREVENTED BY REASO NABLE CAUSE FOR NON APPEARANCE ON THE DATE OF HEARING. IN SUPPORT OF HI S SUBMISSION, AN AFFIDAVIT OF SHRI VIVEK TALWAR, PARTNER OF THE ASSESSEE -COMPANY DATED 13 TH APRIL, 2011 WAS FILED. TH E LEARNED D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. 2. WE HAVE HEARD THE RIVA L PARTIES AND PERUSED THE RE LEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR THE ABSENCE OF THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAKEN UP FOR HEARING BY THE TRIBUNAL. WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 18 TH AUGUST, 2011. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE ANNOUNCEMENT MA NO.235/MUM/2011 M/S.NORTHERN INDIA TILES (SALES) CORPORATION. 2 TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE LEARNE D A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 3. IN THE RESULT, THE MISCELLA NEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN TH E OPEN COURT ON THIS 29 TH DAY OF JULY, 2011. SD/- SD/- (ASHA VIJAYARAGHAVAN) (R.S.SYAL) JUDICIAL MEMBER A CCOUNTANT MEMBER MUMBAI : 29 TH JULY, 2011. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) XII, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.