PREM ENTERPRISES, V. ITO 22(2-2,

MA 421/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7405 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 10-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARTHA SARATHI NAIK
• Assessee Lawyers: J K SHAH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C , MUMBAI BEFORE SHRI D. K. AGARWAL, J.M. AND SHIRI RAJENDRA SINGH, A.M. M.A. NO. : 421/MUM/2011 (ARISING OUT OF ITA NO.4189/MUM/2008) ASSESSMENT YEAR : 2005-06 & M.A. NO. : 422/MUM/2011 (ARISING OUT OF ITA NO.5678/MUM/2009) ASSESSMENT YEAR : 2006-07 M/S. PREM ENTERPRISES 1, SUKH SAGAR, D. K. SANDU MARG, CHEMBUR, MUMBAI PAN NO: AAGFP 1420 K VS. INCOME TAX OFFICER WARD 22(2)2, MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI J. K. S HAH RESPONDENT BY : SHRI P ARTHASARATHI NAIK DATE OF HEARING : 23.12.2011 DATE OF PRONOUNCEMENT : 23.12.2011 ORDER PER RAJENDRA SINGH (AM) : THIS MISCELLANEOUS APPLICATIONS HAS BEEN FILED BY THE ASSESSEE REQUESTING FOR RECALL OF THE ORDER DATED 19.05.2011 OF THE TRIBUNAL IN ITA NO.4189/MUM/2008 AND 5678/MUM/2009. IN THE SAID ORDERS, THE TRIBUNAL HAD DISMISSED THE APPEALS OF THE ASSES SEE AS UN-ADMITTED FOR WANT OF REPRESENTATION FROM THE SIDE OF THE ASS ESEE. THEREAFTER, THE M.A. NOS. 421 & 422/MUM/2011 M/S. PREM ENTERPRISES 2 ASSESSEE HAS FILED THE MISCELLANEOUS APPLICATION FO R RECALL OF THE ORDER, ON THE GROUND THAT NON REPRESENTATION ON THE DATE O F HEARING WAS DUE TO THE FACT THAT AUTHORISED REPRESENTATIVE OF THE A SSESSEE WAS OUT OF THE COUNTRY AND AFFIDAVIT DATED 29.11.2011 HAS BEEN FILED FROM SHRI J.K. SHAH, THE AUTHORISED REPRESENTATIVE, IN WHICH IT HAS BEEN MENTIONED THAT HE HAD GONE TO NEW ZEALAND AND ON RE TURN FROM NEW ZEALAND ON 13.05.2011, HE WAS SUFFERING FROM HIGH B LOOD PRESSURE AND HAD BEEN ADVISED COMPLETE REST. A CERTIFICATE OF DO CTOR HAS ALSO BEEN ENCLOSED. THE ASSESSEE HAS ACCORDINGLY, REQUESTED T HAT THE ASSESSEES APPEALS MAY BE RECALL, AS THERE WAS A REASONABLE CA USE FOR NON APPEARANCE ON THE DATES OF HEARINGS. 2. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECO RDS AND CONSIDERED THE MATTER CAREFULLY. WE ARE SATISFIED T HAT THERE WAS A REASONABLE CAUSE FOR NON APPLIANCE OF THE ASSESSEE ON THE DATE OF HEARING. WE, THEREFORE, IN THE INTEREST OF JUSTICE RECALL THE ORDER DATED 19.05.2011 AND RESTORE THESE APPEALS TO THEIR ORIGI NAL NUMBER WHICH WILL BE HEARD ON 28.02.2012. THE DATE OF HEARING WA S ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AND, THEREFORE, NO FORMAL NOTICE OF HEARING IS REQUIRED TO BE ISSUED B Y THE REGISTRY. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT I.E. ON 23 RD DECEMBER, 2011. SD/- SD/- ( D. K. AGARWAL ) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT: 23/12/2011 M.A. NOS. 421 & 422/MUM/2011 M/S. PREM ENTERPRISES 3 COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE C.I.T. 4. CIT (A) 5. THE DR, C - BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI ROSHANI