NITIN CHANDRAKANT DESAI, V. ASST CIT 11(1),

MA 395/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7262 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2006-2007
• Appeal Filed On: 18-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P C MAURYA
• Assessee Lawyers: CHANDRASHEKHAR VAZE
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES H, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI VIJAY PAL RAO, JM M.A.NO.395/MUM/2011 (ARISING OUT OF ITA NO.3298/MUM/2010 : ASST. YEAR 2 006-2007) SHRI NITIN CHANDRAKANT DESAI 201/B 2 ND FLOOR, VENTURA, CENTRAL AVENUE HIRANANDANI BUSINESS PARK POWAI, MUMBAI 400 076. PAN : AAFPD8678Q. THE ASSTT.COMMISSIONER OF INCOME-TAX CIRCLE 11(1) MUMBAI. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI CHANDRASHEKHAR VAZE RESPONDENT BY : SHRI P.C.MAURYA DATE OF HEARING : 25.11.2011 DATE OF PRONOUNCEMENT : 25.11.2011 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 ORDER OF THE TRIBUNAL DATED 27 TH APRIL, 2011 IN ITA NO.3298/MUM/2010. THE LEARNED C OUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL CONTEN DED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR APPEARANCE ON TH E DATE OF HEARING. IN SUPPORT OF HIS SUBMISSION, AN AFFIDAVIT OF THE ASSESSEE DATED 16 TH JULY, 2011 WAS FILED. THE LEARNED D.R. DID NOT RAISE 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 APPEAL FOR HEARING ON 17 TH JANUARY, 2012. NO SEPARATE NOTICE NEED BE SENT TO T HE ASSESSEE AS THE ANNOUNCEMENT MA NO.395/MUM/2011 SHRI NITIN CHANDRAKANT DESAI. 2 TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE L EARNED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 25 TH DAY OF NOVEMBER, 2011. SD/- SD/- (VIJAY PAL RAO) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 25 TH NOVEMBER, 2011. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) III, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.