PUSHP HOLDINGS LTD, V. ITO WD 7(1)(4),

MA 315/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9426 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 23-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MAYAR KISNADWALA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH, C, MUMBAI BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER MA NO: 315/MUM/2012 ARISING OUT OF :5877/MUM/2010 ASSESSMENT YEAR : 2007-08 M/S. PUSHP HOLDINGS LIMITED 20/26 TAWA LANE, A.R. STREET MUMBAI-400 003. PAN NO.: AAACP 6000 G THE INCOME TAX OFFICER WARD-7(1)(4) MUMBAI. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI MAYAR KISNADWALA RESPONDENT BY : SHRI OM PRAKASH DATE OF HEARING : 12.10.2012 DATE OF PRONOUNCEMENT : 12.10.2012 ORDER PER RAJENDRA SINGH (AM). THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSE SSEE REQUESTING FOR RECALL OF EARLIER ORDER DATED 12.4.201 2 OF THE TRIBUNAL IN ITA NO.5877/M/2010 FOR ASSESSMENT YEAR 2007-08. IN THE SAID ORDER THE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED FOR WANT OF REPRESENTATION FROM THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. IN THE MISCELLANEOUS APPLICATION ASSESSEE HAS SUB MITTED THAT ON THE EARLIER DATE OF HEARING ON 5.12.2011 TH E BENCH DID NOT FUNCTION AND THEREAFTER THE ASSESSEE HAD NOT RECEIVED ANY NOTICE OF HEARING OF 15.3.2012. ASSESSEE WAS NOT AWARE OF THE SYSTE M OF MA NO.315./M./12 ARISING OUT OF ITA NO. 5877/M/10 A.Y:07-08 2 ADJOURNMENT THROUGH NOTICE BOARD. AN AFFIDAVIT TO TH AT EFFECT HAS BEEN FILED AND IT HAS BEEN REQUESTED THAT THE ORDER MAY BE RECALLED FOR FRESH ADJUDICATION AFTER HEARING THE ASSESSEE. 2. WE HAVE HEARD BOTH THE PARTIES PERUSED THE RECORDS A ND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON-COMPLIANCE BY THE ASSESSEE ON THE D ATE OF HEARING. WE, THEREFORE IN THE INTEREST OF JUSTICE RECAL L THE ORDER DATED 12.4.2012 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMB ER WHICH WILL BE HEARD ON 14.12.2012. THE DATE OF HEARING WAS PRONOUN CED IN THE OPEN COURT IN THE PRESENCE OF BOTH PARTIES. THEREFORE, NO F ORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUE BY THE REGISTRY. 3. IN THE RESULT MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12.10.2012 SD/- SD/- (AMIT SHUKLA) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUN TANT MEMBER MUMBAI, DATED: 12.10.2012. JV. MA NO.315./M./12 ARISING OUT OF ITA NO. 5877/M/10 A.Y:07-08 3 COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.