OBEROI MALL LTD, V. DCIT CEN CIR 23,

MA 331/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9527 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 28-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MURALIDHAR
• 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 NOS. 331 & 332/MUM/2012 ARISING OUT OF ITA NOS. 3722 & 3723/MUM/2011 (ASST YEAR 2007-08 & 08-09) M/S OBEROI MALL LTD (FORMERLY KNOWN AS OBEROI MALL P LTD) 3 RD FLOOR, COMMERZ, INTERNATIONAL BUSINESS PARK OBEROI GARDEN CITY OFF WESTERN EXPRESS HIGHWAY GOREGAON (E) MUMBAI - 63 VS THE DY COMMR OF INCOME TAX CEN CIR 23 MUMBAI (APPELLANT) (RESPONDENT) PAN NO. AAACO 6944Q ASSESSEE BY MR MURALIDHAR 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 THESE MISCELLANEOUS APPLICA TIONS WITH PRAYER TO RECALL THE ORDER OF THE TRIBUNAL DATED 10 TH APRIL 2012 IN ITA NOS.3722 & 3723/MUM/2011 WHEREBY THE APPEALS OF THE ASSESSEE W ERE DISMISSED FOR NON PROSECUTION. 2 WE HAVE HEARD THE PARTIES AND CONSIDERED THE AV ERMENTS MADE IN THE AFFIDAVIT FILED ALONG WITH THE APPLICATIONS. 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 APPEALS OF THE ASSESSEE WERE DISMISSED. W E, THEREFORE, IN THE INTEREST OF JUSTICE RECALL OUR ORDER DATED 10 TH APRIL 2012 IN ITA NOS.3722 & 3723/MUM/2011 AND FIXED THE APPEAL FOR HEARING ON 29 TH NOV 2012. MAS 331 & 332/MUM/2012 . 2 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 ISSUED TO THE PARTIES. THE REGISTRY IS DIRECTED TO FIX THE APPEALS ACCORDINGLY FOR HEARING. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE 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