K. ASHOK KUMAR, V. ASST CIT CEN CI3 23(2),

MA 346/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6987 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 21-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S SUNDER SINGH
• Assessee Lawyers: G P MEHTA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI A BENCH BEFORE SHRI D.MANMOHAN, PRESIDENT & SHRI T.R.SOOD, ACCOUNTANT MEMBER M.A.NO.346/M/2011 A.Y 2001-02 [ARISING OUT OF I.T.A.NO.2323/M/09] SHRI K. ASHOKKUMAR, C/O SANJAY B.SHARMA & CO., CAS, 17, AZAD SHOPPING CENTRE, II FLOOR, GRAMPANCHAYAT RD., GOGREGAON [W] MUMBAI 400 082 PAN: AGQPK-0437-M VS. ASST. COMMISSIONER OF I.T., CENTRAL CIRCLE 23(2), MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI G.P.MEHTA. RESPONDENT BY : SHRI D.S.SUNDER SINGH. DATE OF HEARING: 9/9/2011 DATE OF PRONOUNCEMENT: 9/9/2011 O R D E R PER T.R.SOOD, AM: THROUGH THIS MISCELLANEOUS APPLICATION, ASSESSEE H AS SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL IN I.T.A.NO. 2323/M/09 THROUGH WHICH ASSESSEES APPEAL HAS BEEN DISMISSED IN LIMIN E FOR NON PROSECUTION. 2. THE LD. COUNSEL OF THE ASSESSEE REFERRED TO MISC ELLANEOUS APPLICATION AND POINTED OUT THAT WHEN THE MATTER WA S ADJOURNED ON 24-6-2010 THE NEXT HEARING WAS GRANTED ON 6-9-2010, BUT INADVERTENTLY THE SAME WAS NOTED FOR 3-9-2009. HE S UBMITTED THAT PROCEEDINGS COULD NOT BE ATTENDED BECAUSE OF THIS M ISTAKE FOR WHICH HE APOLOGIZED. HE POINTED OUT THAT SINCE APPEAL HAS BEEN DISMISSED IN M.A.346/MUM/11 2 LIMINE WITHOUT GIVING AN OPPORTUNITY TO THE ASSESSE E, THEREFORE, THE SAME MAY BE RECALLED. 3. ON THE OTHER HAND, LD. DR HAD NO SERIOUS OBJECTI ON FOR RECALLING THE ORDER OF THE TRIBUNAL. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE SATISFIED THAT THE ASSESSEE HAD REASONABLE CAUSE FOR NOT ATTENDING THE PROCEEDINGS BEFORE THE TRIBUNAL. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL IN I.T.A.NO.2323/MUM/10 DATED 6/9/2010 AND DIRECT THE REGISTRY TO FIX THE HEARING OF THE APPEAL ON 28/11/2011. THE ASSESS EE SHOULD TAKE NOTICE FROM THIS ORDER ITSELF AS NO SEPARATE NOTICE WILL BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 9/9/2011. SD/- SD/- (D.MANMOHAN) (T.R.SOOD) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI: 9/9/2011. P/-*