DECIBELLS COMPUTERS P. LTD, V. ITO WD 9(1)(3),

MA 372/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4953 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2001-2002
• Appeal Filed On: 11-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R M TIWARI
• Keywords: Reasonable cause

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F, MUMBAI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SHRI R.S. PADVEKAR, JUDICIAL MEMBER. M.A. NO. 372/MUM/2010 (ARISING OUT OF ITA NO. 1704/MUM/2005) ASSESSMENT YEAR : 2001-02. DECIBELLS COMPUTERS P. LTD., THE INCOME TAX OFFICER, 221/222, SOLARIS NO.1, VS. WARD-9(1)(3), MUMBAI. B-WING, OPP: L & T GATE NO.6, SAKI VIHAR ROAD, POWAI, ANDHERI (E), MUMBAI 400 072. PAN AAACD 3418 L (APPLICANT) (RE SPONDENT) APPLICANT BY : SHRI HIRO RAI. RESPONDENT BY : SHRI R.M. TIWARI. O R D E R PER J.SUDHAKAR REDDY, A.M. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE S EEKS RECALL OF THE ORDER OF THE TRIBUNAL DATED 12 TH FEB., 2008 WHEREIN THE TRIBUNAL HAS DISMISSED THE APPEAL FOR NON-PROSECUTION BY APPLYING THE DECISION OF THE HONBLE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA PVT. LTD. 38 ITD 320 (DEL.) . 2. THE LEARNED COUNSEL FOR THE ASSESSEE MR. HIRO R AI, SUBMITTED THAT THERE WAS A CHANGE IN ADDRESS AND THAT DUE TO THE U NTIMELY DEMISE OF THE CHARTERED ACCOUNTANT, MR. KIRTI S. CHEDDA, THE CHANGE OF ADDR ESS COULD NOT BE INTIMATED TO THE TRIBUNAL. 2 3. THE LEARNED DR, MR. R.M. TIWARI, AGREED THAT TH E APPEAL BE RESTORED. 4. WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTE D FROM REASONABLE CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE DAT E OF HEARING. THUS IN VIEW OF THE PROVISO TO RULE 24, WE SET ASIDE THE EXPARTE OR DER AND RESTORE THE APPEAL OF THE ASSESSEE. THE REGISTRY IS DIRECTED TO POST THE CASE FOR FRESH HEARING ON 14-10-2010. AS THIS DATE HAS BEEN PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE FOR HEARING SHALL BE ISSUED TO EITHER PARTY. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 24 TH DAY OF SEPT., 2010. SD/- SD /- (R.S. PADVEKAR) (J. SUDHAKAR RED DY) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: SEPT. 2010. WAKODE COPY FORWARDED TO : 1. APPLICANT. 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, F-BENCH //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI BENCHES