GLEG ENGINEERS P. LTD, V. ITO 9(1) (4),

MA 347/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3821 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2004-2005
• Appeal Filed On: 31-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUM EET KUMAR
• Assessee Lawyers: A K LAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES G, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI VIJAY PAL RAO, JM M.A.NO.347/MUM/2010 (ARISING OUT OF ITA NO.320/MUM/2009 : ASST.YEAR 200 4-2005) M/S.GLEG ENGINEERS PRIVATE LIMITED 303, DHEERAJ PLAZA, HILL ROAD BANDRA (WEST), MUMBAI 400 050. PA NO.AAACG8338G. VS. THE INCOME TAX OFFICER WARD 9(1)(4) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI A.K.LAL RESPONDENT BY : SHRI SUMEET KUMAR O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FOR THE RECALLIN G OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 12 TH APRIL, 2010 IN ITA NO.320/MUM/2009. THE LEARNED CO UNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMI SSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FURTHE R CONTENDED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FROM BEI NG PRESENT ON THE DATE OF HEARING. IN SUPPORT OF HIS SUBMISSION, AN AFFIDAVIT OF THE DIRECTOR OF THE ASSESSEE COMPANY DATED 19 TH MAY, 2010 WAS FILED. THE LEARNED D.R. DID NOT RAI SE ANY SERIOUS OBJECTION TO IT. 2. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR THE ABSENCE O F THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAKEN UP FOR HEARING BY THE TRIBUNAL . WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THIS CASE FOR HEARING ON 13.07.2010. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE PRONOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE LEARNED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. MA NO.347/MUM/2010 M/S.GLEG ENGINEERS PRIVATE LIMITED. 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 2 ND DAY OF JULY, 2010. SD/- SD/- (VIJAY PAL RAO) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 2 ND JULY, 2010. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - IX, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.