MEHERINA CO.OP. HSG. SOC, V. ITO WD 16(2),

MA 324/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4961 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2000-2001
• Appeal Filed On: 17-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S SRIVASTAVA
• Assessee Lawyers: RONAK G DOSHI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH J MUMBAI BEFORE SHRI D MANMOHAN, VP & SHRI R K PANDA, AM M.A NO. 324/MUM/2010 ARISING OUT OF ITA NO.7804/MUM/2004 (ASSESSMENT YEAR : 2000-2001) M/S. MEHERINA CO-OP HSG. SOC. LTD. C-51, NEPEANSEA RD., MUMBAI 400 026. PAN : AAAAM3083G I.T.O. WARD 16(2)(1) MUMBAI. (APPELLANT) VS. (RESPONDENT) APPELLANT BY : SHRI RONAK G. DOSHI RESPONDENT BY : SHRI R.S. SRIVASTAVA (DR) O R D E R PER R K PANDA, A.M. THE ASSESSEE, THROUGH THIS MISCELLANEOUS APPLICATI ON REQUESTS THE TRIBUNAL TO RECALL THE ORDER PASSED BY IT DISMISSIN G THE APPEAL OF THE ASSESSEE FOR NON APPEARANCE ON THE DATE OF HEARING. 2 THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE SUBMITTED THAT NO N APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING WAS NOT DELIBERATE. HE SUBMITED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PERUSING THE AP PEAL. DISMISSAL OF THE APPEAL IN LIMINE WOULD CAUSE IRREPARABLE LOSS TO TH E ASSESSEE. FURTHER THE ISSUE HAS NOT BEEN DECIDED ON MERIT. HE ACCORDINGL Y SUBMITTED THAT IN THE INTEREST OF JUSTICE, THE EX-PARTE ORDER BY THE TRIB UNAL DISMISSING THE APPEAL OF THE ASSESSEE SHOULD BE RECALLED AND THE ASSESSEE BE GIVEN AN OPPORTUNITY TO ARGUE THE CASE ON MERIT. 3. AFTER HEARING BOTH THE SIDES, WE ARE SATISFIED T HAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR SU CH NON APPEARANCE ON M.A NO. 324/MUM/2010 2 THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORD ER OF THE TRIBUNAL AND THE DATE OF HEARING OF THE APPEAL IS FIXED ON 22.11.201 0, WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO F URTHER NOTICE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ACCORDINGLY AL LOWED. 5 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E. ON17 TH DAY OF SEPTEMBER, 2010. SD/- (D. MANMOHAN) VICE PRESIDENT SD/- (R.K. PANDA) ACCOUNTANT MEMBER MUMBAI, DATED 17.09.2010 JANHAVI COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)- , MUM BAI 4. COMMISSIONER OF INCOME TAX, CITY- , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH J, MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI