DEPCO INDUSTRIES, V. ITO 24(1)(4),

MA 398/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4996 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 21-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRAVAN KUMAR
• Assessee Lawyers: SANJEEV M SHAH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER MA NOS. 397 & 398/MUM/2010 (ARISING OUT OF ITA NOS. 7121 & 7122/MUM/2008) (ASSESSMENT YEAR: 2004-05 & 2005-06) M/S. DEPCO INDUSTRIES INCOME TAX OFFICER - 24(1)(4 ) 1001, MANISH TOWER, MANISH NAGAR C-13, PRATYAKSHKAR BHAVAN 4-BUNGLOW, ANDHERI (W) VS. BANDRA KURLA COMPLEX MUMBAI 400059 BANDRA (E), MUMBAI 400051 PAN - AAAFD 4566 E APPELLANT RESPONDENT APPELLANT BY: SHRI SANJEEV M. SHAH RESPONDENT BY: SHRI SHRAVAN KUMAR O R D E R PER B. RAMAKOTAIAH, A.M. THE ASSESSEE THROUGH THESE MISCELLANEOUS APPLICATIO NS REQUESTS THE TRIBUNAL TO RECALL THE EXPARTE ORDER DATED 08.10.20 09 PASSED FOR NON- APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING, I.E. 30.09.2009. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO T HE MISCELLANEOUS APPLICATION AND AFFIDAVIT FILED BY THE ASSESSEE EXP LAINED THE REASONS FOR SUCH NON-APPEARANCE ON THE APPOINTED DATE, DUE TO NON RE CEIPT OF NOTICE ISSUED VIDE REGISTERED POST. 3. AFTER HEARING BOTH THE SIDES AND AFTER GOING THROUG H THE CONTENTS OF THE MISCELLANEOUS APPLICATION AS WELL AS THE AFFIDA VIT OF THE ASSESSEE WE FIND THAT THERE WAS A REASONABLE CAUSE ON THE PART OF TH E ASSESSEE FOR SUCH NON- APPEARANCE ON THE APPOINTED DATE. WE, THEREFORE, RE CALL THE ORDER OF THE TRIBUNAL DATED 08.10.2009 AND FIX THE HEARING OF TH E APPEALS ON 26 TH OCTOBER 2010, WHICH WAS ANNOUNCED IN THE OPEN COURT . SINCE THE DATE OF MA NO. 397&398/MUM/2010 M/S. DEPCO INDUSTRIES 2 HEARING IS ANNOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. 4. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH AUGUST 2010. SD/- SD/- (D.K. AGARWAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 27 TH AUGUST 2010 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XXIV, MUMBAI 4. THE CIT XXIV, MUMBAI CITY 5. THE DR, D BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.