DECCAN ENTERPRISES, V. ACIT CIR 19(3),

MA 33/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3824 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2001-2002
• Appeal Filed On: 20-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN C BHARAT
• Assessee Lawyers: M SUBRAMANIAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C, MUMBAI BEFORE SHRI. N.V. VASUDEVAN (J.M.) AND SHRI. RAJEND RA SINGH (A.M) M.A. NO.33/MUM/2010 (ARISING OUT OF ITA NO.4112/MUM/2005 ) ASSESSMENT YEAR : 2001-2002 M/S. DECCAN ENTERPRISES 1 A HILLOP, 49, PALLI HILL, BANDRA (W), MUMBAI 400 050. PAN : AAFD2751F VS. ACIT CIR 19(3) MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M. SUBRAMANIAM RESPONDENT BY : SHRI ARUN C. BHARAT O R D E R PER N.V. VASUDEVAN, J.M. THIS IS A MISCELLANEOUS APPLICATION FILED BY THE AS SESSEE PRAYING THAT THE ORDER DATED 18.12.2007 DISMISSING THE ABOVE APP EAL FOR NON PROSECUTION SHOULD BE RECALLED. 2. THE ABOVE APPEAL WAS LISTED FOR HEARING ON 17.12 .2007. THE ASSESSEE HAD FILED AN APPLICATION FOR ADJOURNMENT ON THE GRO UND THAT HIS CA WAS NOT FEELING WELL. WHEN THE APPEAL WAS CALLED FOR HEAR ING ON 17.12.2007, NOBODY REPRESENTED ON BEHALF OF THE ASSESSEE AND IT WAS FO R THIS REASON THAT THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSEE FOR N ON PROSECUTION. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE HAS POINTED OUT THAT THE ASSESSEES REPRESENTATIVE SHRI R.C. SAMPAT WHO WAS REGULARLY A TTENDING THE TAX MATTER DID NOT ATTEND THE TRIBUNAL DUE TO HIS ILL HEALTH A ND THEREFORE NONE APPEARED WHEN THE APPEAL WAS CALLED FOR HEARING. THE ABOVE FACTS HAVE BEEN AFFIRMED BY THE ASSESSEE IN AN AFFIDAVIT FILED BEFORE US. 3. CONSIDERING THE REASON GIVEN IN THE MISCELLANEOU S APPLICATION, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFIC IENT CAUSE FROM APPEARING M.A. NO.33/MUM/2010 A.Y.: 2001-2002 2 BEFORE THE TRIBUNAL ON 17.12.2007. WE, THEREFORE, RECALL THE ORDER DATED 18.12.2007. THE APPEAL IS DIRECTED TO BE FIXED F OR HEARING ON 12.08.2010. AS THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN C OURT, NO SEPARATE NOTICE OF HEARING SHALL BE ISSUED TO THE ASSESSEE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED ON THIS 30 TH JUNE, 2010. SD/- (RAJENDRA SINGH) (ACCOUNTANT MEMBER) SD/- (N.V. VASUDEVAN) (JUDICIAL MEMBER) MUMBAI, DATED 30.06.2010 JANHAVI COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)- , MUMB AI 4. COMMISSIONER OF INCOME TAX, CITY- , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH C, MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI