THE VITHAL NAGAR CO. OP HSG SOC .LTD, V. ITO 2(2)(4),

MA 3/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8774 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2001-2002
• Appeal Filed On: 02-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJASHRI DWIVEDY
• Keywords: Reasonable cause

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C, MUMBAI .., ! ' ' ' ' .'. ! , #$ !, # % BEFORE SHRI B.R.MITTAL, JM AND SHRI R.S.SYAL, AM && # ' ./ MA NO.3/MUM/2012 ( # )*+ , / ARISING OUT OF ITA NO.3214/MUM/2005) ( ' - ' - ' - ' - / / / / ASSESSMENT YEAR : 2001-2002) THE VITHALNAGAR CO-OPERATIVE HOUSING SOCIETY LIMITED VISHNUPRASAD DESAI BHAVAN OPP. MITHIBAI COLLEGE, JVPD SCHEME, MUMBAI 400 056. PAN : AAAAT3055F. THE INCOME TAX OFFICER WARD 21(2)(4) MUMBAI. ( # / // / APPLICANT) ' ' ' ' / VS. ( ./01/ RESPONDENT) # 2 22 2 3 # 3 # 3 # 3 # / APPLICANT BY : SHRI PARVATHY GANESH ./01 2 3 # 2 3 # 2 3 # 2 3 # / RESPONDENT BY : SHRI RAJASHRI DWIVEDY ' 2 +$ / / / / DATE OF HEARING : 27.07.2012 45- 2 +$ / DATE OF PRONOUNCEMENT : 27.07.2012 #6 #6 #6 #6 / / / / 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 FOR THE RECA LLING OF THE ORDER OF THE TRIBUNAL DATED 8 TH JANUARY, 2008 IN ITA NO.3214/MUM/2005. 2. THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL CONTENDED THAT THE ASSESSEE WAS PRE VENTED BY REASONABLE CAUSE FOR APPEARANCE ON THE DATE OF HEARING AS AT THAT PO INT OF TIME THE ASSESSEE HAD SHIFTED TO A NEW LOCATION. IN SUPPORT OF HIS SUBMI SSION, AN AFFIDAVIT DATED 31 ST MA NO.3/MUM/2012 THE VITHALNAGAR CO-OP.HSG.SOCIETY LIMITED. 2 DECEMBER, 2011, ON BEHALF OF THE ASSESSEE HAS BEEN FILED. THE LEARNED D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. 3. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR THE A BSENCE OF THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAKEN UP FOR HEARING BY TH E TRIBUNAL. WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY T O FIX THE APPEAL FOR HEARING ON 8 TH OCTOBER, 2012. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE ANNOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN CO URT AND THE LEARNED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 4. 7 +8 # 2 && # ' !+ 2 9+ :; < IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 27 TH JULY, 2012. . #6 2 45- = '8 5 2 > SD/- SD/- (B.R.MITTAL) (R.S.SYAL) ! ! ! ! / JUDICIAL MEMBER #$ ! #$ ! #$ ! #$ ! / ACCOUNTANT MEMBER MUMBAI ; = ' DATED 27 TH JULY, 2012. DEVDAS* #6 2 .+& ?#&-+ #6 2 .+& ?#&-+ #6 2 .+& ?#&-+ #6 2 .+& ?#&-+/ COPY OF THE ORDER FORWARDED TO : 1. # / THE APPLICANT. 2. ./01 / THE RESPONDENT. 3. @ () / THE CIT(A)-XXI, MUMBAI. 4. @ / CIT 5. &C> .+' , , / DR, ITAT, MUMBAI 6. >D E / GUARD FILE. #6' #6' #6' #6' / BY ORDER, /&+ .+ //TRUE COPY// ) ) ) )/ // /: 9 : 9 : 9 : 9 ( DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI