SHALIMAR TEXTILES P. LTD, V. ACIT 5(2),

MA 374/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5006 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 11-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J M YADAV
• Assessee Lawyers: RANGESH BANKA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NO. 374/MUM/2010 ARSING OUT OF I.T.A. NO. 6112/MUM/2009 (ASSESSMENT YEAR 2005-06) M/S. SHALIMAR TEXTILE PVT. LTD. SHALIMAR HOUSE, 335, GRANT ROAD, MUMBAI-400 007 PAN: AAACH9298N VS. ASST. CIT-5(2) MUMBAI APPELLANT RESPONDENT APPELLANT BY: MR. RANGESH BANKA RESPONDENT BY: MR. J.M. YADAV O R D E R DATE OF HEARING: 20.08.2010 DATE OF ORDER: 20.08.2010 PER R.K. PANDA, AM; THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION (MA) REQUESTS THE TRIBUNAL TO RECALL THE EX-PARTE ORDER PASSED BY IT DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-APPEARANCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO T HE MA SUBMITTED THAT WHEN THE NOTICE WAS SENT BY THE DEPARTMENT THE REGISTERED OFFICE WAS UNDER RENOVATION FOR WHICH THERE WAS NOBODY TO RECEIVE THE NOTICE. A NOTE LEFT BY THE POSTMAN FOR COLLECTING THE NOTIC E OF HEARING FROM THE POST OFFICE WAS MISPLACED UNDER SUCH CIRCUMSTANCES. THEREFORE, NOBODY WAS ABLE TO ATTEND THE HEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE. HE SUBMITTED THAT THE ASSESSEE IS VERY MUCH INTERES TED IN PROSECUTING THE APPEAL FILED BY IT. THEREFORE, IN THE INTEREST OF JUSTICE THE ORDER SHOULD BE RECALLED AND THE ASSESSEE BE GIVEN AN OPPORTUNITY T O ARGUE THE CASE ON MERIT. M.A. NO. 374/MUM/2010 M/S. SHALIMAR TEXTILES PVT. LTD. ====================== 2 3. AFTER HEARING BOTH THE SIDES, WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR SU CH NON-APPEARANCE ON THE APPOINTED DATE. WE, THEREFORE, RECALL THE ORDE R OF THE TRIBUNAL AND THE APPEAL IS FIXED FOR HEARING ON 7 TH SEPTEMBER, 2010 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO S EPARATE NOTICE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGR EED. ACCORDINGLY, THE MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ITSELF, I.E., ON 20 TH AUGUST, 2010. SD/- (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/- (R.K. PANDA) ACCOUNTANT MEMBER MUMBAI, DATED 20 TH AUGUST, 2010 COPY TO: (1) THE APPELLANT, (2) THE RESPONDENT, (3) THE CIT(A)-V, MUMBAI, (4) THE CIT, MC-V, MUMBAI, (5) THE DR, SMC BENCH, ITAT, MUMBAI. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI TPRAO