AIR INN SALES AND SERVICES, V. ITO 3(2),

MA 326/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9520 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 25-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NATASHA MANGAT
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI SMC BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI RAJENDRA SINGH, AM & SHRI VIJAY PAL RA O, JM MISCELLANEOUS APPLICATION NO. 326/MUM/2012 ARISING OUT OF ITA NO. 2758/MUM/2011 (ASST YEAR 2005-06) M/S AIR INN SALES AND SERVICE 4-5 ZOJWALA SHOPPING CENTRE AGRA ROAD, KALYAN 421 301 VS THE INCOME TAX OFFICER 3(2) KALYAN, THANE DIST (APPELLANT) (RESPONDENT) PAN NO. AAJFA 4239J ASSESSEE BY MS N ATASHA MANGAT REVENUE BY SH OMPRAKASH MEENA DT.OF HEARING 19 TH OCT 2012 DT OF PRONOUNCEMENT 19 TH OCT 2012 PER VIJAY PAL RAO, JM THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICAT ION WITH PRAYER TO RECALL THE ORDER OF THE TRIBUNAL DATED 12 TH APRIL 2012 IN ITA NO. 2758/MUM/2011 WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FO R NON PROSECUTION. 2 WE HAVE HEARD THE PARTIES AND CONSIDERED THE AV ERMENTS MADE IN THE AFFIDAVIT FILED ALONG WITH THE APPLICATION. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON ATTENDANCE OF THE ASSESSEE OR HIS COU NSEL/A.R ON THE DATE OF HEARING WHEN THE APPEAL OF THE ASSESSEE WAS DISMISSED. WE, THEREFORE, IN THE INTEREST OF JUSTICE RECALL OUR ORDER DATED 12 TH APRIL 2012 IN ITA NO. 2758/MUM/2011 AND FIXED THE APPEAL FOR HEARING ON 13 TH DEC 2012. 3. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THEREFORE, NO SEPARATE NOTICES FOR THE HEARING OF APPEAL WILL BE MA 326/MUM/2012 . 2 ISSUED TO THE PARTIES. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ACCORDINGLY FOR HEARING. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E 19 TH OCT 2012. SD/- SD/- ( RAJENDRA SINGH ) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 19 TH , OCT 2012 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI