KERNAL TECH NETWORK P. LTD, V. ITO WD 2(2)(2),

MA 25/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8755 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 20-07-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 16-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C G K NAIR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH, SMC, MUMBAI BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER MA NO: 25/MUM/2012 ARISING OUT OF : 5044/MUM/2011 ASSESSMENT YEAR : 2007-08 M/S. KERNEL TECH NETWORKS P. LTD.; 701, CORPORATE CENTRE, OPP. HOTEL LOITUS SUITES ANDHERI (E) MUMBAI-400 059. PAN NO.: AACCK 6978 N INCOME TAX OFFICER WARD- 2(2)(2) MUMBAI-400 020. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : MS. VINITA SHAH RESPONDENT BY : SHRI C.G.K. NAIR DATE OF HEARING : 20.7.2012 DATE OF PRONOUNCEMENT : 20.7.2012 ORDER PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 1.12.2011 OF THE TRIBUNAL FOR THE ASSESSMENT YEAR 2007-08 IN ITA NO.5044/M/2011. IN THE SAID ORDER THE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSE E AS UNADMITTED AS NO ONE HAD APPEARED TO REPRESENT THE CASE ON BEHALF OF THE ASSESSEE. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE HA S SUBMITTED THAT IT HAD NOT RECEIVED THE NOTICE OF HEARI NG WHICH WAS REASON FOR NON-COMPLIANCE. THE ASSESSEE HAS ALSO FILED AN A FFIDAVIT TO SUBSTANTIATE THE CLAIM. IT HAS ACCORDINGLY BEEN REQUESTED THAT THE ORDER MAY BE RECALLED FOR FRESH HEARING OF THE APPEAL . MA NO.25/M/12 ARISING OUT OF ITA NO. 5044/M/11 A.Y:07-08 2 2. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECORDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-COMPLIANCE BY THE ASSESSEE. WE ACCORD INGLY IN THE INTEREST OF JUSTICE RECALL THE ORDER DATED 1.12. 2007 OF THE TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUMB ER WHICH WILL BE HEARD ON 27.8.2012. THE DATE OF HEARING WAS PRONOUNCE D IN THE OPEN COURT. THEREFORE, NO FORMAL NOTICE OF HEARING IS REQUI RED TO BE ISSUED TO THE ASSESSEE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION STANDS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20.7.2012. SD/- SD/- (VIJAY PAL RAO) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACC OUNTANT MEMBER MUMBAI, DATED: 20.7.2012. JV. COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.