ANCHOR HEALTH & BEAUTYCARE P. LTD, V. ACIT CEN CIR 41,

MA 275/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3857 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 27-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC : MUMBAI BEFORE S/SHRI D. MANMOHAN, VICE PRESIDENT & A.L. GE HLOT, A.M. M.A. NO. 275/MUM/2010 ARISING OUT OF ITA. NO. 7164/MUM/2008 ASSESSMENT YEAR 2004-2005 M/S. ANCHOR HEALTH & BEAUTYCARE PVT. LTD. MUMBAI 093 PAN AAACA-4990-N VS. ACIT, CENTRAL CIRCLE 41 MUMBAI (APPLICANT) (RESPONDENT) FOR APPLICANT : MS. AARTI SATHE FOR RESPONDENT : SHRI P.N. DEVADASAN (DR) ORDER PER D. MANMOHAN, V.P. 1. BY THIS APPLICATION, ASSESSEE SEEKS RECALL OF T HE ORDER DATED 10 TH DECEMBER, 2009 PASSED BY THE ITAT, SMC BENCH, MUMBA I ON THE GROUND THAT ASSESSEE HAS A REASONABLE CAUSE FOR NON-APPEARANCE ON THE DATE FIXED FOR HEARING. 2. LEARNED COUNSEL, APPEARING ON BEHALF OF THE ASS ESSEE, REFERRED TO THE AFFIDAVIT OF THE DIRECTOR OF THE ASSESSEE-COMPA NY AND THE REASONS GIVEN IN THE MISCELLANEOUS APPLICATION TO SUBMIT THAT IN EXE RCISE OF THE POWERS VESTED IN US UNDER RULE 25 OF THE INCOME TAX (APPELLATE TRIBU NAL) RULES, 1963 IT IS A FIT CASE TO RECALL THE IMPUGNED ORDER, IN THE INTEREST OF JUSTICE. 3. ON THE OTHER HAND LEARNED DR OPPOSED THE APPLIC ATION FILED ON BEHALF OF THE ASSESSEE-COMPANY. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RECORD. HAVING REGARD TO THE CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE FIX ED FOR HEARING. IN EXERCISE OF THE POWERS VESTED IN US UNDER RULE 25 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963, WE HEREBY RECALL THE IMPUGNED ORDER AN D DIRECT THE REGISTRY TO POST THE APPEAL FOR FRESH HEARING ON 27-9-2010. SINCE THE DATE IS ANNOUNCED 2 IN THE OPEN COURT, THERE IS NO NEED TO ISSUE A SEPA RATE NOTICE TO THE PARTIES IN THIS REGARD. 5. IN THE RESULT, MA OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ACCORDINGLY IN THE OPEN COURT. SD/- SD/- (A.L.GEHLOT) (D.MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATE 09 TH JULY, 2010. VBP/- COPY TO 1. M/S. ANCHOR HEALTH & BEAUTYCARE PVT. LTD. G-9, B ASUSHREE BUILDING CROSS ROAD A, MIDC, MAROL, ANDHERI (E), MUMBA I 093 PAN AAACA-4990-N 2. ACIT, CENTRAL CIRCLE 41, ROOM NO. 655, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 20. 4. CIT(A), CENTRAL-III, MUMBAI 5. CIT, CENTRAL IV, MUMBAI 6. D.R. SMC BENCH, MUMBAI. 7. GUARD FILE. (TRUE COPY) BY ORDER ASST. REGISTRAR, ITAT, MUMBAI BENCHES MUMBAI.