ROOPAM ELECTRIC STORES, V. ITO 14(2)(2),

MA 301/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4967 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2000-2001
• Appeal Filed On: 07-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: MUMBAI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER M.A. NOS.300 & 301/MUM/2010 (IN ITA NO.3523 & 3524/MUM/2009 FOR AYS 1999-2000 & 2000-01) M/S. ROOPAM ELECTRIC STORES, 40, JAI MAHAL ESTATE, LOHAR CHAWL, MUMBAI -400 002 APPLICANT VS ITO 14(2) (2), 3RD FLOOR, EARNEST HOUSE, MUMBAI -400 021 ..RESPONDENT PAN: AAAFR 3555 P APPLICANT BY: SHRI C.V. DHARKAR RESPONDENT BY: SHRI SUMIT KUMAR O R D E R PER R.S. PADVEKAR, JM THE APPELLANT-ASSESSEE HAS FILED THE APPLICATIONS U /S.254(2) WITH THE PRAYER THAT THE ORDER PASSED BY THE TRIBUNAL IN ITA NOS.3523 & 3524/MUM/2009 DATED 25.3.2010 MAY BE RECALLED IN WHICH BOTH THE A PPEALS WERE DISMISSED FOR THE REASON OF NON-PROSECUTION OF THE ASSESSEE. MAS 300 & 301/M/2010 M/S. ROOPAM ELECTRIC STORES 2 2. WE HAVE HEARD THE PARTIES. ON THE PERUSAL OF TH E REASONS GIVEN BY THE ASSESSEE, WE ARE CONVINCED THAT ORDER PASSED BY THE TRIBUNAL IN ITA NO.3523 & 3524/MUM/2009 DATED 25.3.2010 NEEDS TO BE RECALLED TO GIVE THE OPPORTUNITY TO THE ASSESSEE OF HEARING THE APPEAL ON MERIT. WE, A CCORDINGLY, RECALL THE SAID ORDER AND FIX THE APPEAL FOR HEARING ON MERIT ON 24 .11.2010. NO SEPARATE NOTICE OF HEARING WILL BE GIVEN TO THE PARTIES AND NEXT DA TE OF HEARING IS PRONOUNCED IN THE OPEN COURT. 3. IN THE RESULT, BOTH THE M.AS. ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 1 7TH SEPTEMBER 2010. SD/- SD/- ( J. SUDHAKAR REDDY ) ACCOUNTANT MEMBER ( R.S. PADVEKAR ) JUDICIAL MEMBER MUMBAI, DATE: 17TH SEPTEMBER 2010 COPY TO:- 1) THE APPLICANT. 2) THE RESPONDENT. 3) THE CIT (A) XIV, MUMBAI. 4) THE CIT 14, MUMBAI. 5) THE D.R. D BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI CHAVAN* MAS 300 & 301/M/2010 M/S. ROOPAM ELECTRIC STORES 3 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 17.09.2010 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 17.09.2010 SR.PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER