PRABHODH INVESTMENTS & TRADINGT CO. P. LTD, V. ITO WD 3(2)(4),

MA 432/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4993 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 06-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUM EET KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C MUMBAI BEFORE SHRI D.K.AGARWAL, JM& SHRI T.R.SOOD, AM M.A.NO.432/MUM/2010 - A.Y 2004-05 [ARISING OUT OF I.T.A.NO.6557/M/2008] PRABODH INVESTMENTS & TRADING COMPANY PVT. LTD., 2/12, PUSHPA VIHAR, OPP. COLABA POST OFFICE, MUMBAI 400 005. PAN NO.AAACP 4748 F VS. INCOME TAX OFFICER, WARD 3(2)(4), MUMBAI. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI NITESH JOSHI. REVENUE BY : SHRI SUMEET KUMAR. O R D E R PER T.R.SOOD, AM : THROUGH THIS MISCELLANEOUS APPLICATION ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL DATED 11/11/ 2008 IN I.T.A.NO.6557/MUM/2008, THROUGH WHICH ASSESSEES AP PEAL WAS DISMISSED IN LIMINE FOR NON PROSECUTION. 2. BEFORE US, LD.COUNSEL OF THE ASSESSEE SUBMITTED THAT BY MISTAKE THE DATE OF HEARING WAS NOTED AS 23 RD APRIL, 10 AND WHEN THE COUNSEL CAME TO ATTEND ON THAT DATE THE BENCH WAS NOT FUNCT IONING. ON RECEIPT OF THE ORDER OF THE TRIBUNAL, THE MISTAKE WAS REALI ZED THAT THE HEARING WAS, IN FACT, ON 27 TH APRIL, 10. SINCE EFFECTIVE OPPORTUNITY OF HEARING HAS BEEN DENIED, HE MADE A PRAYER THAT AN OPPORTUNI TY MAY BE GIVEN TO THE ASSESSEE. 2 3. ON THE OTHER HAND, THE LD.DR, RELIED ON THE ORD ER OF THE TRIBUNAL. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE FIND THAT IT SEEMS TO BE A CASE OF GENUINE MISTAKE ON THE PART OF THE COU NSEL OF THE ASSESSEE. SINCE HAS BEEN DENIED AN OPPORTUNITY OF H EARING, WE RECALL THE ORDER OF THE TRIBUNAL IN I.T.A.NO.6657/MUM/08. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THE APPEAL ON 13-10- 2010. THE ASSESSEE SHOULD TAKE NOTICE FROM THIS ORDER ITSELF AS NO SEP ARATE NOTICE WILL BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED ON THIS 27 TH DAY OF AUGUST, 2010. SD/- SD/- (D.K.AGARWAL) (T.R.SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI: 27 TH AUGUST, 2010. P/-*