BAUMGASTEN AND WALLIA P. TD, V. ASST CIT RG 19(1),

MA 341/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7041 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 16-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALEXANDER CHANDY
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER MA NO. 341/MUM/2011 (ARISING OUT OF ITA NO. 5313/MUM/2008) (ASSESSMENT YEAR: 2004-05) M/S. BAUMGARTEN & WALLIA P. LTD. ACIT, RANGE (1)(1) 2-E, VULCAN INSURANCE BLDG. MUMBAI VEER NARIMAN ROAD, CHURCHGATE VS. MUMBAI 400020 PAN - AAACB 4800 E APPELLANT RESPONDENT APPELLANT BY: SHRI ANIL SATHE RESPONDENT BY: SHRI ALEXANDER CHANDY DATE OF HEARING: 26.08.2011 DATE OF PRONOUNCEMENT: 26.08.2011 O R D E R PER B. RAMAKOTAIAH, A.M. THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE EXPARTE ORDER IN ITA NO. 531 3/MUM/2008 DATED 12 TH AUGUST 2009 PASSED FOR NON-APPEARANCE ON THE DATE O F HEARING. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO T HE MISCELLANEOUS APPLICATION AND AFFIDAVIT FILED BY THE ASSESSEE EXP LAINED THE REASONS FOR SUCH NON-APPEARANCE ON THE APPOINTED DATE. 3. AFTER HEARING BOTH THE SIDES AND AFTER GOING THROUG H THE CONTENTS OF THE MISCELLANEOUS APPLICATION AS WELL AS THE AFFIDA VIT OF THE ASSESSEE WE FIND THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASS ESSEE FOR SUCH NON- APPEARANCE ON THE APPOINTED DATE. WE, THEREFORE, RE CALL THE ORDER OF THE TRIBUNAL DATED 12 TH AUGUST 2009 AND FIX THE HEARING OF THE APPEAL ON 1 6 TH NOVEMBER 2011, WHICH WAS ANNOUNCED IN THE OPEN COUR T. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. MA NO. 341/MUM/2011 M/S. BAUMGARTEN & WALLIA P. LTD. 2 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH AUGUST 2011. SD/- SD/- (D.K. AGARWAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 26 TH AUGUST 2011 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) I, MUMBAI 4. THE CIT I, MUMBAI CITY 5. THE DR, B BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.