AVION SYSTEMS INC., V. DDIT (IT) 1(1),

MA 239/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6675 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: L
• Assessment Year: 2003-2004
• Appeal Filed On: 19-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JI TENDRA YADAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES L, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI V.DURGA RAO, JM M.A.NO.239/MUM/2011 (ARISING OUT OF ITA NO.1745/MU M/2009 : ASST.YEAR 2003-2004) M/S.AVION SYSTEMS INC., C/O.C.K.DHABALIA & CO., CAS C-501, RAMDEO COMMERCIAL COMPLEX DR.DALVI ROAD, KANDIVALI (WEST) MUMBAI 400 067. PAN :AAECA6426F. VS. THE DY.DIRECTOR OF INCOME-TAX (INTERNATIONAL TAXATION) 1(1) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI VIJAY MEHTA RESPONDENT BY : SHRI JITENDRA YADAV 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 27.12.2010 IN ITA NO. 1745/MUM/2009. THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMISSED TH E APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FURTHER CONTENDED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CA USE FOR NON APPEARANCE ON THE DATE OF HEARING. IN SUPPORT OF HIS SUBMISSION, AN AFFIDAVIT OF THE DIRECTOR OF THE ASSESSEE- COMPANY DATED 28 TH JANUARY, 2011 WAS FILED. THE 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 CASE FOR HEARING ON 10 TH AUGUST, 2011. NO SEPARATE NOTICE N EED BE SENT TO THE ASSESSEE AS ANNOUNCEMENT TO THIS MA NO.239/MUM/2011 M/S.AVION SYSTEMS INC. 2 EFFECT WAS MADE IN THE OPEN COURT AND THE LEARNED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 3. IN THE RESULT, THE MISCELLA NEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 15 TH DAY OF JULY, 2011. SD/- SD/- (V.DURGA RAO) (R.S.SYAL) JUDICIAL MEMBER A CCOUNTANT MEMBER MUMBAI : 15 TH JULY, 2011. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) XXXI, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.