GLOBAL SOFTTECH LTD, V. ITO 6 (3)(1),

MA 306/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7046 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2002-2003
• Appeal Filed On: 30-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK
• Assessee Lawyers: A K GHOSH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G,MUMBAI BEFORE SHRI D.K. AGARWAL (JM) & SHRI PRAMOD KUMAR (AM) M.A.NO. 306/MUM/2011 (ARISING OUT OF I.T.A.NO. 6777/MUM/2008) (A.Y. 2002-03) M/S.GLOBAL SOFTTECH LTD., KRISHNA HOUSE, RAGHUVANSHI MILLS COMPOUND, SANAPATI BAPAT MARG, LOWER PAREL (W), MUMBAI-400013. PAN: AABCG1089R VS. INCOME-TAX OFFICER-6(3)(1), AAYKAR BHAVAN, M.K. ROAD, MUMBAI-400 020. APPLICANT RESPONDENT APPLICANT BY SHRI A.K. GHOSH. RESPONDENT BY SHRI A .K. NAYAK. DATE OF HEARING 19-08-2011 DATE OF PRONOUNCEMENT 19-08-2011 O R D E R PER PRAMOD KUMAR, AM : THROUGH THIS MISC. APPLICATION, THE ASSESSEE HAS S OUGHT RECALLING OF THE ORDER OF THE TRIBUNAL IN I.T.A. NO.6777/MUM/2008 TH ROUGH WHICH THE ASSESSEES APPEAL HAS BEEN DISMISSED IN LIMINE FOR NON-PROSECU TION. 2. THE LD. COUNSEL FOR THE ASSESSEE HAS NARRA TED THE REASONS FOR THE ASSESSEES NON-ATTENDANCE AT THE HEARING OF THE APP EAL ON VARIOUS DATES BEFORE THE TRIBUNAL VIDE ITS MISC. APPLICATION. SINCE EFFE CTIVE OPPORTUNITY OF HEARING HAS BEEN DENIED, HE PRAYED THAT THE ORDER OF THE TRIBUN AL DATED 04-11-2010 MAY BE RECALLED. MA NO.306/MUM/2011 GLOBAL SOFTTECH LTD. 2 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 ITS NON-APPEARANCE. SINCE EFFECTIVE OPPORTUNITY OF HEARING HAS BEEN DENIED, WE RECALL OUR ORDER IN I.T .A.NO.6777/MUM/2008. REGISTRY IS DIRECTED TO FIX THE HEARING ON 12-10-2011 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 19 TH DAY OF AUGUST, 2011. SD/- SD/- (D.K. AGARWAL) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 19 TH AUGUST , 2011. NG: COPY TO : 1.APPLICANT-ASSESSEE. 2.DEPARTMENT. 3 CIT(A)-VI,MUMBAI. 4 CIT,CITY-6,MUMBAI. 5.DR,G BENCH,MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI. MA NO.306/MUM/2011 GLOBAL SOFTTECH LTD. 3 DETAILS DATE INITIALS DESIGNA TION 1. DRAFT DICTATED ON 19-08-2011 SR.PS/ 2. DRAFT PLACED BEFORE AUTHOR 19-08-2011 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