NELCO LTD, V. DCIT RG 8(2),

MA 4/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6201 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2006-2007
• Appeal Filed On: 04-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S SRIVASTAVA
• Assessee Lawyers: K K VED
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'J' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER MA NOS. 04 & 05/MUM/2011 (ARISING OUT OF ITA NOS. 1352 & 1353/MUM/2010) (ASSESSMENT YEARS: 2006-07 & 2007-08) M/S. NELCO LIMITED DCIT, RANGE 8(2) FRANCYSTERS CYBERNETIC CENTRE AAYAKAR BHAVAN, M.K. ROAD EUCHARISTIC CONGRESS BLDG. NO. III VS. MUMBAI 400020 5 CONVENT STREET, COLABA, MUMBAI PAN - AAACT 1983 C APPLICANT RESPONDENT APPLICANT BY: SHRI K.K. VED RESPONDENT BY: SHRI R.S. SRIVASTAVA O R D E R PER B. RAMAKOTAIAH, A.M. THE ASSESSEE THROUGH THESE MISCELLANEOUS APPLICATIO NS REQUEST THE TRIBUNAL TO RECALL THE EXPARTE ORDER PASSED IN ITA NOS. 1352&1353/MUM/ 2010 DATED 24 TH NOVEMBER, 2010 FOR NON-APPEARANCE ON THE DATE OF H EARING. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO T HE MISCELLANEOUS APPLICATIONS AND AFFIDAVIT FILED BY THE ASSESSEE EX PLAINED THE REASONS FOR SUCH NON-APPEARANCE ON THE APPOINTED DATE. 3. AFTER HEARING BOTH THE SIDES AND AFTER GOING THROUG H THE CONTENTS OF THE MISCELLANEOUS APPLICATIONS AS WELL AS THE AFFID AVIT OF THE ASSESSEE WE FIND THERE IS REASONABLE CAUSE ON THE PART OF THE A SSESSEE FOR SUCH NON- APPEARANCE ON THE APPOINTED DATE. WE, THEREFORE, RE CALL THE ORDER OF THE TRIBUNAL AND FIX THE HEARING OF THE APPEALS ON 26.0 5.2011, WHICH WAS MA NO. 04/MUM/2011 M/S. NELCO LIMITED 2 ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT 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 AT THE TIME OF H EARING ON 4 TH MARCH 2011. SD/- SD/- (D. MANMOHAN) (B. RAMAKOTAIAH) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI, DATED: 4 TH MARCH 2011 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XVII, MUMBAI 4. THE CIT VIII, MUMBAI CITY 5. THE DR, J BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.