GILLA & CO. P. LTD, V. DCIT RG 2(1),

MA 317/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3823 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2004-2005
• Appeal Filed On: 12-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARIGOVIND SINGH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES G, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI D.K.AGARWAL, JM M.A.NO.317/MUM/2010 (ARISING OUT OF ITA NO.1092/MUM/2009 : ASST.YEAR 20 04-2005) M/S.GILL & CO. PVT. LTD. NTC HOUSE, NAROTTAM MORARJI MARG BALLARD ESTATE, MUMBAI 400 038. PA NO.AAACW2472M. VS. THE DY.COMMISSIONER OF INCOME-TAX RANGE 2(1) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI NITESH JOSHI RESPONDENT BY : SHRI HARI GOVIND SINGH O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FOR THE RECALLIN G OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 16 TH APRIL, 2010 IN ITA NO.1092/MUM/2009. THE LEARNED C OUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMI SSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FURTHE R CONTENDED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FROM BEI NG PRESENT ON THE DATE OF HEARING. IN SUPPORT OF HIS SUBMISSION, AN AFFIDAVIT OF THE DIRECTOR OF THE ASSESSEE COMPANY DATED 30 TH JUNE, 2010 WAS FILED. THE LEARNED D.R. DID NOT RA ISE ANY SERIOUS OBJECTION TO IT. 2. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR THE ABSENCE O F THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAKEN UP FOR HEARING BY THE TRIBUNAL . WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THIS CASE FOR HEARING ON 13.09.2010. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE PRONOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE LEARNED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. MA NO.317/MUM/2010 M/S.GILL & CO. PVT.LTD. 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 2 ND DAY OF JULY, 2010. SD/- SD/- (D.K.AGARWAL) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : JULY, 2010. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - II, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.