LATE HARBANS SINGH SETHI, V. ASST CIT RG 19(1),

MA 301/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7037 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2005-2006
• Appeal Filed On: 24-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P C MAURYA
• Assessee Lawyers: JIGER SAIYA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH H,MUMBAI BEFORE SHRI R.S. SYAL (AM) & SHRI V. DURGA RAO (J M) M.A.NO.301/MUM/2011 (ARISING OUT OF I.T.A.NO.436/MUM/2010) (A.Y. 2005-06) LATE HARBANS SINGH SETHI (THROUGH L/H SARABJI SINGH SETHI), 166, CST RD., KALINA, SANTACRUZ, MUMBAI-400098. PAN: ABIPS5048P VS. ASST. COMMR. OF INCOME-TAX, RANGE 19(1), MUMBAI. APPLICANT RESPONDENT APPLICANT BY SHRI JIGER SAIYA. RESPONDENT BY SHRI P .C. MAURYA. DATE OF HEARING 26-08-2011 DATE OF PRONOUNCEMENT 26-08-2011 O R D E R PER R.S. SYAL, AM : BY THIS MISC. APPLICATION, THE ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL DATED 20-04-2011 IN ITA NO.436/MUM/2010 THROUGH WHI CH THE ASSESSEES APPEAL HAS BEEN DISMISSED IN LIMINE FOR NON-PROSECUTION BY APPLYIN G THE RATIO LAID DOWN BY THE ITAT, DELHI BENCH, IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD. (19 91) 38 ITD 320. 2. THE LD. COUNSEL FOR THE ASSESSEE, THROUGH AFFIDA VIT, HAS NARRATED THE REASONS FOR THE ASSESSEES NON-APPEARANCE AT THE HEARING OF THE APP EAL ON VARIOUS DATES BEFORE THE TRIBUNAL VIDE ITS MISC. APPLICATION. SINCE EFFECTIVE OPPORTUNITY OF HEARING HAS BEEN DENIED, HE PLEADED THAT THE SAID ORDER OF THE TRIBUNAL DATED 20-04-2011 MAY BE RECALLED. 3. NO SERIOUS OBJECTION WAS TAKEN BY THE LD. D.R. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE SATISFIED THAT THE ASSESSEE HAS REASONABLE CAUSE FOR NON-APPEARANCE. SINCE EFFECTIVE OPPORTUNI TY OF HEARING HAS BEEN DENIED, THEREFORE, WE RECALL OUR ORDER IN ITA NO.436/MUM/2010. REGISTRY I S DIRECTED TO FIX THE HEARING ON 21-09-2011 AND THERE IS NO NEED TO SEND SEPARATE NOTICE TO THE ASSESSEE AS THE DATE OF HEARING HAS BEEN NOTED BY THE LD. AR AND HAS WAIVED THE RIGHT TO SEPARATE NOTICE. ITA 6610 & 6836M/08 BAJAJ AUTO HOLDINGS LTD. 2 5. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 26 TH DAY OF AUGUST, 2011. SD/- SD/- (V. DURGA RAO) (R.S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 26 TH AUGUST, 2011. NG: COPY TO : 1. APPLICANT. 2.RESPONDENT 3 CIT(A)-XXX,MUMBAI. 4 CIT, CITY-19,MUMBAI. 5.DR,H BENCH,MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI. ITA 6610 & 6836M/08 BAJAJ AUTO HOLDINGS LTD. 3 DETAILS DATE INITIALS DESIGNATIO N 1. DRAFT DICTATED ON 26-08-2011 SR.PS/ 2. DRAFT PLACED BEFORE AUTHOR 26-08-2011 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 26-08-2011 SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON 26-08-2011 SR.PS/ 7. FILE SENT TO THE BENCH CLERK 30-08-2011 SR.PS/ 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO THE AR 10. DATE OF DISPATCH OF ORDER *