SNOWEEM INDIA LTD, V. DIT CEN CIR 3,

MA 244/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7062 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 27-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANTAM BOSE
• Assessee Lawyers: PRAMOD D RASAM
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER MA NO. 244/MUM/2011 (ARISING OUT OF ITA NO. 7628/MUM/2011) (ASSESSMENT YEAR: 2002-03) M/S. SIL BUSINESS ENTERPRISES LTD. DCIT, CENTRAL CI RCLE - 3 (PREVIOUSLY SNOWEEM INDIA LTD.) 9TH FLOOR, C.G,O. B UILDING KILLICK HOUSE, BAJI PASALKAR MARG VS. MUMBAI 400020 CHANDIVALI, MUMBAI 400072 PAN - AACCS 9198 K APPELLANT RESPONDENT APPELLANT BY: SHRI PRAMOD D. RASAM RESPONDENT BY: SHRI SHANTAM BOSE DATE OF HEARING: 12.08.2011 DATE OF PRONOUNCEMENT: 12.08.2011 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. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO T HE MISCELLANEOUS APPLICATION AND AFFIDAVIT FILED BY THE ASSESSEE EXP LAINED THE REASONS FOR SUCH NON-APPEARANCE ON THE APPOINTED DATE DUE TO CHANGE OF ADDRESS AND NON- RECEIPT OF NOTICE. 3. 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 14-05-08. WE, THER EFORE, RECALL THE ORDER OF THE TRIBUNAL DATED 15.05.2008 AND FIX THE HEARIN G OF THE APPEAL ON 15 TH NOVEMBER 2011, WHICH WAS ANNOUNCED IN THE OPEN COUR T. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. MA NO. 244/MUM/2011 M/S. SIL BUSINESS ENTERPRISES LTD. 2 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH AUGUST 2011. SD/- SD/- (D.K. AGARWAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 12 TH AUGUST 2011 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) CENTRAL I, MUMBAI 4. THE CIT CENTRAL I, MUMBAI CITY 5. THE DR, B BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.