VASWANI TRAIDNG P.LTD, V. ASST (OSD) 3(3),

MA 280/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9433 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2005-2006
• Appeal Filed On: 10-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI F BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI RAJENDRA SINGH, AM & SHRI VIJAY PAL RA O, JM MISCELLANEOUS APPLICATION NO. 280/MUM/2012 ARISING OUT OF ITA NO. 250/MUM/2010 (ASST YEAR 2005-06) M/S VASWANI TRADING P LTD WASWANI GARDENS 25 SOBANI ?ROAD CUFFEE PARADE MUMBAI 5 VS THE ASST COMMR OF INCOME TAX OSD 3(3), MUMBAI (APPLICANT) (RESPONDENT) PAN NO. AAACV 3462G ASSESSEE BY SH KISHOR CHAUDHARI REVENUE BY SH K G KUTTY DT.OF HEARING 12 TH OCT 2012 DT OF PRONOUNCEMENT 12 TH OCT 2012 PER VIJAY PAL RAO, JM THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICAT ION WITH PRAYER TO RECALL THE ORDER OF THE TRIBUNAL DATED 9 TH APRIL 2012 IN ITA NO. 250/MUM/2010 WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON PR OSECUTION. 2 WE HAVE HEARD THE PARTIES AND CONSIDERED THE AV ERMENTS MADE IN THE AFFIDAVIT FILED ALONG WITH THE APPLICATION. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON ATTENDANCE OF THE ASSESSEE OR HIS COU NSEL/A.R ON THE DATE OF HEARING WHEN THE APPEALS OF THE ASSESSEE WERE DISMISSED. WE , THEREFORE, IN THE INTEREST OF JUSTICE RECALL OUR ORDER DATED 9 TH APRIL 2012 IN ITA NO. 250/MUM/2010 AND FIXED THE APPEAL FOR HEARING ON 5 TH DEC 2012. 3. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THEREFORE, NO SEPARATE NOTICES FOR THE HEARING OF APPEAL WILL BE MA 280/M/12 M/S VASWANI TRADING P LTD 2 ISSUED TO THE PARTIES. THE REGISTRY IS DIRECTED TO FIX THE APPEALS ACCORDINGLY FOR HEARING. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E 12 TH OCT 2012. SD/- SD/- ( RAJENDRA SINGH ) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 12 OCT 2012 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI