PERIWINKLE FASHIONS, V. DCIT RG 8(2),

MA 360/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7075 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 05-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D S SUNDER SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, MUMBAI. BEFORE SHRI D.K. AGARWWAL, JUDICIAL MEMBER AND PRAMOD KUMAR, ACCOUNTANT MEMBER MA.NO.360/MUM/2011 (ARISING OUT OF I.T.A NO.3621/ MUM/2010 ASSESSMENT YEAR: 2006-07 PERIWINKLE FASHIONS PVT LTD. .. APPELLANT 402, AKRUTI STAR, CENTRAL ROAD, MIDC, ANDHERI(E),MUMBAI-400 093. PA NO.AADCP 3365 M VS DCIT, RANGE 8(2) .. RESPONDEN T MUMBAI. APPEARANCES: D.B.SHAH, FOR THE APPELLANT D.S.SUNDER SINGH , FOR THE RESPONDENT DATE OF HEARING : 30.9.2011 DATE OF PRONOUNCEMENT : 30 -09-2011 O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS R EQUESTED FOR RECALLING THE ORDER DATED 18.4..2010 IN ITA NO.3621/M/2010 FO R THE ASSESSMENT YEAR 2006-07 WHICH WAS DISMISSED EXPARTE FOR WANT OF PROSECUTION . MA.NO.360/MUM/2011 (ARISING OUT OF I.T.A NO.3621/ MUM/2010 ASSESSMENT YEAR: 2006-07 2 2. IN THE MISCELLANEOUS APPLICATION, IT IS STATED T HAT THE REASON FOR NON-ATTENDANCE WAS DUE TO NON RECEIPT OF NOTICE. IT IS ALSO STATED THAT THE ASSESSEE IS VERY MUCH INTERESTED IN PURSUING THE APPEAL BEFORE THE TRIBUNAL. 3. HAVING HEARD BOTH THE PARTIES AND ON GOING THROU GH THE DETAILED REASONS STATED IN THE MISCELLANEOUS PETITION, WE ARE CONVINCED THAT T HE ASSESSEE WAS PREVENTED BY SUFFICIENT REASONS IN NOT APPEARING BEFORE THE TRIB UNAL TO PROSECUTE THE APPEAL. IN THE CIRCUMSTANCES, IT IS ONLY JUST AND PROPER TO CALL B ACK THE FILE AND DECIDE THE APPEAL AFRESH IN ACCORDANCE WITH LAW. THEREFORE, WE RECALL THE O RDER OF THE TRIBUNAL DATED 18.4.2011 IN ITA NO. 3621/M/2010. THE APPEAL IS RESTORED ON THE ROLLS OF THE TRIBUNAL ON 14.12.2011 AND PARTIES ARE INFORMED IN THE OPEN COURT. NO FRE SH NOTICE WILL BE ISSUED. 4. IN THE RESULT, M.A. FILED BY THE ASSESSEE IS ALLOW ED. PRONOUNCED IN THE OPEN COURT ON 30 TH SEPTEMBER, 2011 SD/- (D.K.AGARWAL) JUDICIAL MEMBER SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER MUMBAI, DATED 30 TH SEPTEMBER, 2011 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS),VIII, MUMB AI 4. COMMISSIONER OF INCOME TAX, VIII , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH C MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI