LAXMINARAYAN BIYANI, V. ACIT CEN CIR 47,

MA 24/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9502 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 16-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER MA NO. 24/MUM/2012 (ARISING OUT OF ITA NO. 3838/MUM/2008) ASSESSMENT YEAR: 2005-06) SHRI LAXMINARAYAN BIYANI ACIT, CENTRAL CRICLE 47 KNOWLEDGE HOUSE AAYAKAR BHAVAN, M.K. ROAD SHYAM NAGAR, JOGESHWARI (E) VS. MUMBAI 400020 MUMBAI 40060 PAN - AACPB 1097 R APPLICANT RESPONDENT MA NO. 576/MUM/2012 (ARISING OUT OF ITA NO. 3983/MUM/2008) ASSESSMENT YEAR: 2005-06) SHRI ANIL L. BIYANI ACIT, CENTRAL CRICLE 47 KNOWLEDGE HOUSE AAYAKAR BHAVAN, M.K. ROAD SHYAM NAGAR, JOGESHWARI (E) VS. MUMBAI 400020 MUMBAI 40060 PAN AACPB 0200 F APPLICANT RESPONDENT MA NO. 577/MUM/2012 (ARISING OUT OF ITA NO. 3988/MUM/2008) ASSESSMENT YEAR: 2005-06) SHRI KISHORE L. BIYANI ACIT, CENTRAL CRICLE 47 KNOWLEDGE HOUSE AAYAKAR BHAVAN, M.K. ROAD SHYAM NAGAR, JOGESHWARI (E) VS. MUMBAI 400020 MUMBAI 40060 PAN AACPB 0199 R APPLICANT RESPONDENT APPELLANT BY: SHRI MADHUR AGRAWAL RESPONDENT BY: SHRI MOHIT JAIN DATE OF HEARING: 23.11.2012 DATE OF PRONOUNCEMENT: 23.11.2012 MA NO. 24/MUM/2012 SHRI LAXMINARAYAN BIYANI 2 O R D E R PER D. MANMOHAN, V.P. THE ASSESSEES THROUGH THESE MISCELLANEOUS APPLICATI ONS REQUEST THE TRIBUNAL TO RECALL THE EXPARTE ORDER DATED 20.06.20 11 PASSED FOR NON- APPEARANCE ON THE DATE OF HEARING. 2. THE LEARNED COUNSEL FOR THE ASSESSEES REFERRING TO THE MISCELLANEOUS APPLICATIONS AND AFFIDAVITS FILED BY THE ASSESSEES EXPLAINED THE REASONS FOR SUCH NON-APPEARANCE ON THE APPOINTED DATE. 3. AFTER HEARING BOTH THE SIDES AND AFTER GOING THROUG H THE CONTENTS OF THE MISCELLANEOUS APPLICATIONS AS WELL AS THE AFFID AVITS OF THE ASSESSEES WE FIND THERE WAS A REASONABLE CAUSE ON THE PART OF TH E ASSESSEES 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 ND JANUARY 2013, WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO WHICH THE PARTIES AGREE D. 4. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD NOVEMBER, 2012. SD/- SD/- (B. RAMAKOTAIAH) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED: 23 RD NOVEMBER, 2012 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) CENTRAL-III, MUMBAI 4. THE CIT CENTRAL-IV, MUMBAI CITY 5. THE DR, A BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.