J.B. MANGHARAM FOODS P.LTD, V. ASST CIT 4(2),

MA 372/MUM/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9872 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2004-2005
• Appeal Filed On: 11-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAJEEV MUNHET
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI J BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI VIJAY PAL RAO, JM & SHRI N K BILLAIYA, AM MISCELLANEOUS APPLICATION NO. 372/MUM/2012 ARISING OUT OF ITA NO.4284/MUM/2011 (ASST YEAR 2004-05 ) J B MANGHARAM FOODS P LTD D1 502 KRTISHNA KAVERI CHS YAMUNA NAGAR ANDHERI (W) MUMBAI 53 VS THE ASST COMMR OF INCOME TAX CIR 4(2), MUMBAI (APPLICANT (RESPONDENT) PAN NO. AAACJ 1657R ASSESSEE BY SHRI RAJEEV MUNHET REVENUE BY SH MANOJ KUMAR DT.OF HEARING 4 TH JAN 2013 DT OF PRONOUNCEMENT 4 JAN 2013 ORDER PER VIJAY PAL RAO, JM THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICAT ION WITH PRAYER TO RECALL THE ORDER OF THE TRIBUNAL DATED 27 TH MARCH 2012 IN ITA NO. 4284/MUM/2011 WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FO R NON PROSECUTION. 2 WE HAVE HEARD THE PARTIES AND CONSIDERED THE AV ERMENTS MADE IN THE AFFIDAVIT FILED ALONG WITH THE APPLICATION. WE ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON ATTENDANCE OF THE ASSESSEE OR HIS COU NSEL/A.R ON THE DATE OF HEARING WHEN THE APPEAL OF THE ASSESSEE WAS DISMISSED. WE, THEREFORE, IN THE INTEREST OF JUSTICE RECALL OUR ORDER DATED 27 TH MARCH 2012 IN ITA NO. 4284/MUM/2011 AND FIXED THE APPEAL FOR HEARING ON 26 TH MARCH 2013. MA 372/MUM/2012 . 2 3. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THEREFORE, NO SEPARATE NOTICES FOR THE HEARING OF APPEAL WILL BE ISSUED TO THE PARTIES. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ACCORDINGLY FOR HEARING. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCEMENT IN THE OPEN COURT AT THE TIME OF HEARING I.E. ON 4 TH JAN 2013 SD/- SD /- ( N K BILLAIYA ) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 4 JAN 2013 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /