PRATIBHUTI HOLDINGS P.LTD, V. DCIT 4(2),

MA 262/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7023 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 04-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIKAS MAHTA

Judgement Text

1 MA NOS. 262 & 477/MUM/2011 (ASST YEARS 2005-06 & 2006-07 ) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI C BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI J SUDHAKAR REDDY, AM & SHRI VIJAY PAL RAO, JM MA NOS. 262 & 477/MUM/2011 (ARISING OUT OF ITA NOS.1909 & 3129/MUM/2010 (ASST YEARS 2005-06 & 2006-07 ) PRATIBHUTI HOLDINGS P LTD A BAN HOUSE 2 ND FLOOR 2 5/31 ROPEWALKLANE OFF K SABHAS MARG FORT, MUMBAI 23 VS THE DY COMMR OF INCOME TAX CIR 4(2), MUMBAI (APPLICANT ) (RESPONDENT) PAN NO. AAAFP4830F ASSESSEE BY SHRI VIKAS MAHTA REVENUE BY SHRI C G K NAIR DT.OF HEARING 23 RD SEPT 2011 DT OF PRONOUNCEMENT 23 RD SEPT 2011 PER VIJAY PAL RAO, JM THESE MISCELLANEOUS APPLICATIONS FILED BY THE ASSE SSEE ARE ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NOS. 1909 & 3129/MUM/2 010 FOR THE ASSESSMENT YEARS 2005-06 & 06-07. 2 THE APPEALS OF THE ASSESSEE WERE DISMISSED IN LIM INE. NOW, BY THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE REQUESTS T HE TRIBUNAL TO RECALL ITS EX-PARTE ORDER DATED 8 TH APRIL 2011IN ITA NOS. 1909 & 3129/MUM/2010 AS TH E ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAIN ED IN THE MISCELLANEOUS APPLICATIONS. 2 MA NOS. 262 & 477/MUM/2011 (ASST YEARS 2005-06 & 2006-07 ) 3 WE HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDERING THE FACTS BROUGHT ON RECORD, WE ARE OF THE VIEW THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARIN G. THEREFORE, WE RECALL OUR ORDER DATED 8 TH APRIL 2011. 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HE ARING ON 14 TH NOV 2011 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS APPLICATION ON 23 RD SEPT 2011. SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, THERE IS NO NEED TO SEND A SEPARATE NOTICE TO THE PARTIES. 4 IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FIL ED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E. ON 23 RD SEPT 2011. SD/ SD/- (J SUDHAKAR REDDY ) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 23 RD ,SEPT 2011 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI