MAYA SHAH ( PROP AQUASINS (IMPEX), V. ITO 12(3)(2),

MA 246/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9424 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: K
• Assessment Year: 2001-2002
• Appeal Filed On: 27-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES K, MUMBAI .. , ! '# $% , & !, ' BEFORE SHRI R.S.SYAL, AM AND SHRI AMIT SHUKLA, JM (( !) ./ MA NO.246/MUM/2011 ( +,# - / ARISING OUT OF ITA NO.9092/MUM/2004) ( &) . &) . &) . &) . / / / / ASSESSMENT YEAR : 2001-2002) MRS.MAYA SHAH (PROP. AQUARIUS IMPEX) 41-A, TODI INDUSTRIAL ESTATE SUN MILL COMPOUND, LOWER PAREL MUMBAI 400 013. PAN :AAPPS2598J. THE INCOME TAX OFFICER WARD 12(3)-(2) MUMBAI. ( ! / // / APPLICANT) ) ) ) ) / VS. ( /012/ RESPONDENT) ! 3 33 3 4 4 4 4 / APPLICANT BY : SHRI KAPIL JAIN /012 3 4 3 4 3 4 3 4 / RESPONDENT BY : SHRI OM PRAKASH ) 3 # / / / / DATE OF HEARING : 12.10.2012 56. 3 # / DATE OF PRONOUNCEMENT : 12.10.2012 !$ !$ !$ !$ / / / / O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FO R THE RECALLING OF THE ORDER OF THE TRIBUNAL DATED 15 TH MAY, 2007 IN ITA NO.9092/MUM/2004. 2. THE ASSESSEE VIDE THE PRESENT MISCELLANEOUS APPL ICATION SUBMITTED THAT THE TRIBUNAL HAS DISMISSED THE APPEA L OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FOR T HE MA NO.246/MUM/2011 MRS.MAYA SHAH . 2 ASSESSEE SUBMITTED THAT THE NOTICE OF HEARING WAS N OT RECEIVED BY THE ASSESSEE DUE TO CHANGE OF ADDRESS. IT WAS, THEREFOR E, SUBMITTED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR APPEARANCE ON THE DATE OF HEARING. IN SUPPORT OF THIS, AN AFFIDAVIT OF THE ASSESSEE HAS BEEN FILED. THE LEARNED D.R. DID NOT RAISE ANY SER IOUS OBJECTION TO IT. 3. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE R ELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASON S FOR THE ABSENCE OF THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAK EN UP FOR HEARING BY THE TRIBUNAL. WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 19 TH NOVEMBER, 2012. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE ANNOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE LEAR NED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 4. 7 #8 ! 3 (( !) # 3 9# :; < IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 TH DAY OF OCTOBER, 2012 . !$ 3 56. =!)8 6 3 > SD/- SD/- (AMIT SHUKLA) (R.S.SYAL) & ! & ! & ! & ! / JUDICIAL MEMBER ! ! ! ! / ACCOUNTANT MEMBER MUMBAI ; =!) DATED 12 TH OCTOBER, 2012. DEVDAS* MA NO.246/MUM/2011 MRS.MAYA SHAH . 3 !$ 3 /&#'( ?(.# !$ 3 /&#'( ?(.# !$ 3 /&#'( ?(.# !$ 3 /&#'( ?(.#/ COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPLICANT. 2. /012 / THE RESPONDENT. 3. @ () / THE CIT(A) XII, MUMBAI. 4. @ / CIT 5. (C> /&#&) , , / DR, ITAT, MUMBAI 6. >D E / GUARD FILE. !$) !$) !$) !$) / BY ORDER, 0(# /&# //TRUE COPY// + + + +/ // /: 9 : 9 : 9 : 9 ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI