SCHMETZ INDIA P. LTD, V. ITO WD 7(2)(2),

MA 408/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8166 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2005-2006
• Appeal Filed On: 01-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N H GAJRIA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI MUMBAI MUMBAI MUMBAI J JJ J BENCH BENCH BENCH BENCH MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI BEFORE BEFORE BEFORE BEFORE SHRI SHRI SHRI SHRI T R SOOD T R SOOD T R SOOD T R SOOD , ,, ,AM AMAM AM & & & & SHRI SHRI SHRI SHRI VIJAY PAL RAO, JM VIJAY PAL RAO, JM VIJAY PAL RAO, JM VIJAY PAL RAO, JM MISCELLSNEOUS APPLICATION NO. 408/MUM/2011 MISCELLSNEOUS APPLICATION NO. 408/MUM/2011 MISCELLSNEOUS APPLICATION NO. 408/MUM/2011 MISCELLSNEOUS APPLICATION NO. 408/MUM/2011 ARISING OUT OF ITA NO. 3604/MUM/2010 (ASST YEAR 2005-06 ) SCHMETZ INDIA P LTD E 218 VASHI INTERNATIONAL INFOTECH PARK 2 ND FLOOR VASHI RLYSTN VASHI, NEW MUMBAI 400 703 VS THE INCOME TAX OFFICER WARD 7(2)( 2), MUMBAI (APP (APP (APP (APPLICANT LICANT LICANT LICANT ) )) ) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) PAN NO. PAN NO. PAN NO. PAN NO. PAN NO. PAN NO. PAN NO. PAN NO.AAFCS 7536M AAFCS 7536M AAFCS 7536M AAFCS 7536M ASSESSEE BY SH N H GAJRIA REVENUE BY SH ATIQ AHMAD DT.OF HEARING 13 TH APRIL 2012 DT OF PRONOUNCEMENT 13 TH APRIL 2012 ORDER ORDER ORDER ORDER PER PER PER PER VIJAY PAL RAO VIJAY PAL RAO VIJAY PAL RAO VIJAY PAL RAO, , , , JM JMJM JM THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON WITH PRAYER TO RECALL THE ORDER OF THE TRIBUNAL IN ITA NO. 3604/MUM/2010 DATED 20.6.2011 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON PROSECUTION. 2 WE HAVE HEARD THE PARTIES AND CONSIDERED THE AV ERMENTS MADE IN THE AFFIDAVIT FILED ALONG WITH THE APPLICATION AND ARE SATISFIED THAT THERE WAS REASONABLE CAUSE FOR NON ATTENDANCE OF THE ASSESSEE OR HIS COU NSEL/A.R ON THE DATE OF HEARING. WE, THEREFORE, RECALL OUR ORDER IN ITA NO. 3604/MUM/2010 DATED 20 TH JUNE 2011. 4 THE APPEAL IS FIXED FOR HEARING ON 17 TH MAY 2012. SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THEREFORE, NO SEPARATE NOTICES WILL BE ISSUED TO THE PARTIES. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ACCORDINGLY FOR HEARING. SCHMETZ INDIA P LTD MA NO. 408/MUM/2011 2 5 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E 13 TH APRIL 2012 SD/ SD/- ( (( ( T R SOOD T R SOOD T R SOOD T R SOOD ) )) ) ACCOUNTANT MEMBER ( (( ( VIJAY PAL RAO VIJAY PAL RAO VIJAY PAL RAO VIJAY PAL RAO ) )) ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 13 TH , APRIL 2012 RAJ* RAJ* RAJ* RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI