ATULKUMAR BHANWARLAL JAIN, V. ITO WD 14(10(3),

MA 24/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6425 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 10-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N B SINGHVI MR R K GUPTA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI, J. SUDHAKAR REDDY, ACCOUNTANT MEMBER A ND SHRI V. DURGA RAO, JUDICIAL MEMBER M.A. NO.24/MUM./2011 (ARISING OUT OF ITA NO.6395/MUM./2009 ) (ASSESSMENT YEAR : 2005-06 ) DATE OF HEARING: 29.4.2011 SHRI ATULKUMAR BHANWARLAL JAIN 73, VITHALWADI, KALBADEVI ROAD MUMBAI 400 002 - ABYPJ4502F .. APPLICANT V/S INCOME TAX OFFICER WARD-14(1)(3), MUMBAI .... RESPONDENT ASSESSEE BY : MR. N.B. SINGHVI REVENUE BY : MR. R.K. GUPTA O R D E R PER J. SUDHAKAR REDDY, A.M. THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE SEEKING RECALL OF THE ORDER DATED 27 TH OCTOBER 2010, PASSED BY THE A BENCH OF THIS TRIB UNAL. THE TRIBUNAL DISMISSED THE APPEAL FOR NON-PROSECUTI ON. 2. AFTER HEARING THE RIVAL CONTENTIONS, WE HOLD THAT T HE ASSESSEE HAS DEMONSTRATED THAT HE WAS PREVENTED BY A REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARIN G. HENCE, IN VIEW OF THE PROVISO TO RULE-24 OF THE INCOME TAX (APPELLATE TRI BUNAL) RULES, 1963, WE RECALL OUR ORDER DATED 27 TH OCTOBER 2010. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 13 TH JUNE 2011. AS THIS DATE IS ANNOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE WOULD BE GIVEN TO EITHER PARTIES. SHRI ATULKUMAR BHANWARLAL JAIN MA NO.24/MUM./2011 2 3. IN THE RESULT, ASSESSEES MISC. APPLICATION IS ALLO WED. SD/- V. DURGA RAO JUDICIAL MEMBER SD/- J. SUDHAKAR REDDY ACCOUNTANT MEMBER MUMBAI, DATED: 29.4.2011 COPY TO : (1) THE ASSESSEE (2) THE RESPONDENT (3) THE CIT(A), MUMBAI, CONCERNED (4) THE CIT, MUMBAI CITY CONCERNED (5) THE DR, A BENCH, ITAT, MUMBAI TRUE COPY BY ORDER PRADEEP J. CHOWDHURY ASSISTANT REGISTRAR SR. PRIVATE SECRETARY ITAT, MUMBAI BENCHES, MUMBAI