NIRMAN LAND DEV. P . LTD, V. DCIT CUR 7(1),

MA 419/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4997 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 30-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S SRIVASTAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH F,MUMBAI BEFORE SHRI R.S. SYAL (AM) & SHRI VIJAY PAL RAO (J M) M.A.NO.419/MUM/2010 (ARISING OUT OF I.T.A.NO.3748/M/2009) (A.Y. 2006-07)) NARIMAN LAND DEVELOPERS P.LTD., 10-D, EVEREST, TARDEO ROAD, TARDEO, MUMBAI-400 034. PAN:AABC9144Q VS. DY.COMMR. OF INCOME-TAX, CIR. 7(1), MUMBAI. APPLICANT RESPONDENT APPLICANT BY MR. SAMEER DALAL. RESPONDENT BY MR. R.S.SRIVA STAV. O R D E R PER VIJAY PAL RAO, JM : THIS MISC. APPLICATION BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 20-04-2010 OF THE TRIBUNAL IN THE ASSESSEES APPEAL IN ITA NO.3748/MUM/2009 WHEREBY THE TRIBUNAL DISMISSED THE APPEAL OF THE AS SESSEE FOR NON-PROSECUTION. 2. WE HAVE HEARD THE LD. A.R. AS WELL AS THE LD. D. R. AND CONSIDERED THE RELEVANT RECORD. THE ASSESSEE HAS FILED AN AFFIDAVI T IN SUPPORT OF ITS MISC. APPLICATION FOR RECALLING OF THE ORDER DATED 20-04- 2009. THE LD. A.R. OF THE ASSESSEE HAS PLEADED THAT THE ASSESSEE DID NOT RECE IVE THE NOTICE OF HEARING OF THE APPEAL AND THEREFORE IT COULD NOT APPEAR BEFORE THE TRIBUNAL ON 08-04-2010 WHEN THE APPEAL OF THE ASSESSEE WAS LISTED FOR HEAR ING AND HEARD EX PARTE. THE LD. D.R. HAS VEHEMENTLY OPPOSED THE MISC. APPLICATI ON OF THE ASSESSEE. 3. AFTER GOING THROUGH THE RECORD, WE NOTICE THAT T HOUGH THE NOTICE OF HEARING WAS ISSUED THROUGH RPAD, NO ACKNOWLEDGEMENT OF THE RECEIPT OF NOTICE IS ON RECORD AND THEREFORE WE ARE SATISFIED WITH THE EXPL ANATION OF THE ASSESSEE AND THE REASONS FOR NON-APPEARANCE BEFORE THE TRIBUNAL WHEN THE APPEAL OF THE ASSESSEE WAS CALLED FOR HEARING ON 08-04-2010. ACCO RDINGLY, WE RECALL THE ORDER DATED 20-04-2010 OF THE TRIBUNAL AND RESTORE THE AP PEAL IN ITA NO.3748/M/09 OF MA 419/M/10 2 THE ASSESSEE AT ITS ORIGINAL STAGE AND NUMBER. THE APPEAL OF THE ASSESSEE IS DIRECTED TO BE FIXED FOR HEARING ON 18-10-2010 WHEN THE CROSS APPEAL FILED BY THE REVENUE IS ALSO LISTED FOR HEARING. SINCE THE D ATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT DURING THE COURSE OF HE ARING AND BOTH THE PARTIES HAVE NOTED DOWN THE SAME, THEREFORE NO SEPARATE NOT ICE OF HEARING SHALL BE ISSUED TO THE PARTIES. 4. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THE 27TH DAY OF AUGUST, 2010. SD/- SD/- (R.S. SYAL) (VIJAY PAL RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI: 27TH AUGUST , 2010 NG: COPY TO : 1. ASSESSEE. 2.DEPARTMENT. 3 CIT(A)-VII,,MUMBAI. 4 CIT-7,MUMBAI. 5.DR,F BENCH,MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI. MA 419/M/10 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 20-8-10 SR.PS/ 2 DRAFT PLACED BEFORE AUTHOR 24-8-10 SR.PS/ 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON SR.PS/ 7. FILE SENT TO THE BENCH CLERK SR.PS/ 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER