KILLICK NIXON LTD, V. DCIT CEN 3,

MA 318/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5019 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 06-08-2010
• Assessment Year: 2000-2001
• Appeal Filed On: 12-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D SONGATE
• Assessee Lawyers: VIJAI KOTHARI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER MA NO. 318/MUM/2010 (ASSESSMENT YEAR: 2000-01) M/S. KILLICK NIXON LIMITED DCIT, CIRCLE 3 PLOT 7, CHANDIVLI ROAD, KEL HOUSE 9TH FLOOR, C.G,O, BUILDING CHANDIVALI, MUMBAI 400072 VS. MUMBAI 400020 PAN - AAACK 8526 A APPELLANT RESPONDENT APPELLANT BY: SHRI VIJAI KOTHARI RESPONDENT BY: SHRI D. SONGATE O R D E R PER B. RAMAKOTAIAH, A.M. THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE EXPARTE ORDER PASSED FOR NON -APPEARANCE ON THE DATE OF HEARING. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO T HE MISCELLANEOUS APPLICATION AND AFFIDAVIT FILED BY THE ASSESSEE EXP LAINED THE REASONS FOR SUCH NON-APPEARANCE ON THE APPOINTED DATE, DUE TO NON SE RVICE OF NOTICE IN THE NEW ADDRESS. 3. AFTER HEARING BOTH THE SIDES AND AFTER GOING THROUG H THE CONTENTS OF THE MISCELLANEOUS APPLICATION AS WELL AS THE AFFIDA VIT OF THE ASSESSEE WE FIND THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASS ESSEE FOR SUCH NON- APPEARANCE ON THE APPOINTED DATE. WE, THEREFORE, RE CALL THE ORDER OF THE TRIBUNAL AND FIX THE HEARING OF THE APPEAL ON 11 TH OCTOBER 2010, WHICH WAS ANNOUNCED IN THE OPEN COURT. SINCE THE DATE OF HEAR ING IS ANNOUNCED IN THE MA NO. 318/MUM/2010 M/S. KILLICK NIXON LIMITED 2 OPEN COURT, NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH AUGUST 2010. SD/- SD/- (D.K. AGARWAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 13 TH AUGUST 2010 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) CENTRAL-I, MUMBAI 4. THE CIT CENTRAL-I, MUMBAI CITY 5. THE DR, B BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.