INA EXPORTS P. LTD, V. ITO 3(3)(1),

MA 305/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7064 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2006-2007
• Appeal Filed On: 27-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANTAM BOSE
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH I,MUMBAI BEFORE SHRI D.K. AGARWAL (JM) & SHRI T.R. SOOD (AM ) M.A.NO. 305/MUM/2011 (ARISING OUT OF I.T.A.NO.2394/MUM/2010) (A.Y.2006-07) ) M/S. INU EXPORTS PVT.LTD., 51,BAROCH STREET, 1 ST FLOOR, KAPADIA CHAMBERS, MASJID, MUMBAI-400009. PAN: AAACI6806M VS. INCOME-TAX OFFICER-3(2)(1), MUMBAI. APPLICANT RESPONDENT APPLICANT BY SHRI RAJIV KHANDELWAL. RESPONDENT BY SHRI S HANTAM BOSE. DATE OF HEARING 12-08-2011 DATE OF PRONOUNCEMENT 12-08-2011 O R D E R PER T.R. SOOD, AM : THROUGH THIS MISC. APPLICATION, THE ASSESSEE HAS S OUGHT RECALLING OF THE ORDER OF THE TRIBUNAL IN ITA NO.2394/MUM/2010 THRO UGH WHICH THE ASSESSEES APPEAL HAS BEEN DISMISSED IN LIMINE FOR NON-PROSECU TION. 2. THE LD. COUNSEL OF THE ASSESSEE POINTED OUT THAT IN THIS CASE THOUGH NOTICE WAS RECEIVED, BUT THE SAME WAS MISPLACED BEFORE NOT ING THE DATE. SINCE EFFECTIVE OPPORTUNITY OF HEARING HAS BEEN DENIED, THEREFORE, THE ORDER MAY BE RECALLED. 3. ON THE OTHER HAND, THE LD. D.R. OPPOSED THE APPL ICATION. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE SATISFIED THAT THE ASSESSEE HAS REASONABLE CAUSE FOR NON-APPEARANCE. SINCE EFFE CTIVE OPPORTUNITY OF HEARING MA NO.305/M/11 INU EXPO RTS P.LTD. 2 HAS BEEN DENIED, THEREFORE, WE RECALL OUR ORDER IN ITA NO.2394/MUM/2010. REGISTRY IS DIRECTED TO FIX THE HEARING ON 14-11-2011 AND THE ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF. 5. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 12 TH DAY OF AUGUST,2011. SD/- SD/- (D.K. AGARWL) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 12TH AUGUST, 2011. NG: COPY TO : 1.ASSESSEE. 2. DEPARTMENT. 3 CIT(A)-7,MUMBAI. 4 CIT-3,MUMBAI. 5.DR,I BENCH,MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI. MA NO.305/M/11 INU EXPO RTS P.LTD. 3 DETAILS DATE INITIALS DESIGNA TION 1. DRAFT DICTATED ON 12-08-2011 SR.PS/ 2. DRAFT PLACED BEFORE AUTHOR 12-08-2011 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 SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON SR.PS/ 7. FILE SENT TO THE BENCH CLERK 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