KILLICK NIXON LTD, V. DCIT CEN CIR 3,

MA 319/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5300 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-10-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2001-2002
• Appeal Filed On: 12-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G,MUMBAI BEFORE SHRI D.K. AGARWAL(JM) & R.K. PANDA (AM) M.A.NO.319/MUM/10 (ARISING OUT OF ITA NO.980/MUM/2006) (A.Y. 2001-02) M/S. KILLICK NIXON LTD., PLOT NO.7, CHANDIVALI FARMS RD., CHANDIVALI,MUMBAI-400 072. PAN:AAACK8526A VS. DY.COMMR. OF INCOME-TAX, CENT. CIR. 3, 9 TH FLOOR, OLD CGO BLDG., M.K.RD., MUMBAI-400 020. APPLICANT RESPONDENT APPLICANT BY SHRI VIJAY KOTHARI. DEPARTMEMT BY SHRI SA NJAY KUMAR. O R D E R PER R.K. PANDA, AM : THE ASSESSEE, THROUGH THIS MISC. APPLICATION, REQUE STS THE TRIBUNAL TO RECALL THE ORDER PASSED BY IT DISMISSING THE APPEAL OF THE ASSESSEE FOR NON- APPEARANCE. 2. THE LD. COUNSEL FOR THE ASSESSEE, REFERRING TO T HE MISC. APPLICATION AND THE COPY OF THE AFFIDAVIT, SUBMITTED THAT DUE TO NON-RE CEIPT OF NOTICE FOR HEARING, THE COUNSEL OF THE ASSESSEE COULD NOT APPEAR ON THE APP OINTED DATE. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE THE ORDER SHOULD BE RECALLED AND THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO REPRESENT ITS CAS E ON MERITS. 3. AFTER HEARING BOTH THE SIDES, WE ARE SATISFIED T HAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR SUCH NON-APPE ARANCE ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER OF THE TRI BUNAL AND THE APPEAL IS FIXED FOR HEARING ON 11-11-2010, WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING SHALL BE SENT, TO WHICH BOTH THE PARTIES AGREED. 4. THE MISC. APPLICATION FILED BY THE ASSESSEE IS A CCORDINGLY ALLOWED. MA 319/MUM/10 KILLICK N IXON 2 ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE OF HEARING ITSELF I.E. ON THE 1 ST DAY OF OCTOBER,2010. SD/- SD/- (D.K. AGARWAL) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 1 ST OCTOBER, 2010. NG: COPY TO : 1.APPLICANT. 2.DEPARTMENT. 3 CIT(A), CENTRAL-1,MUMBAI. 4 CIT(CENTRAL)-1,MUMBAI. 5.DR,G BENCH,MUMBAI. 6. MASTER FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI. MA 319/MUM/10 KILLICK N IXON 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 01-10-2010 SR.PS/ 2 DRAFT PLACED BEFORE AUTHOR 01-10-2010 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 OF DISPATCH OF ORDER