SMARNIYA PROPERTIES P.LTD, V. DCIT CEN ICR 47,

MA 438/MUM/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2883 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 16-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK A PERAMPURNA
• Assessee Lawyers: GOVIND JHAVERI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'SMC' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER MA NO. 438/MUM/2014 (ARISING OUT OF ITA NO. 4247/MUM/2014) (ASSESSMENT YEAR: 2005-06) M/S. SMARNIYA PROPERTIES P. LTD. VS. DCIT, CENTRAL CIRCLE-47 D-73/1, TTC INDUSTRIAL AREA MIDC, TURBHE NAVI MUMBAI 400705 MUMBAI PAN - AAHCS9922K APPLICANT RESPONDENT APPLICANT BY: SHRI VIJAY MEHTA & SHRI GOVIND JHAVERI RESPONDENT BY: SHRI VIVEK A. PERAMPURNA DATE OF HEARING: 13.03.2015 DATE OF PRONOUNCEMENT: 13.03.2015 O R D E R PER D. MANMOHAN, V.P. BY THIS APPLICATION ASSESSEE SEEKS RECALL OF THE OR DER DATED 06.08.2014 UNDER RULE 24 OF THE APPELLATE TRIBUNAL RULES BY ST ATING THAT THERE IS SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE FIX ED FOR HEARING. IN SUPPORT OF ITS PLEA THAT ASSESSEE HAS REASONABLE CAUSE FOR NON-APPEARANCE, AFFIDAVIT OF THE DIRECTOR AS WELL AS AFFIDAVIT OF THE RECEPTI ONIST WERE PLACED BEFORE US. THE CONTENTS IN THE AFFIDAVITS ARE NOT CONTROVERTED BY THE REVENUE. 2. HAVING REGARD TO THE CIRCUMSTANCES OF THE CASE WE A RE OF THE VIEW THAT IT IS A FIT CASE FOR RECALL OF THE ORDER PASSED BY THE ITAT, IN EXERCISE OF THE POWERS VESTED IN US UNDER RULE 24 OF THE APPELLATE TRIBUNAL RULES. WE DIRECT THE REGISTRY TO POST THE APPEAL FOR FRESH HE ARING ON 22.04.2015. SINCE THE DATE IS ANNOUNCED IN THE OPEN COURT, NOTICE TO THE PARTIES IS DISPENSED WITH. MA NO. 438/MUM/2014 M/S. SMARNIYA PROPERTIES P. LTD. 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH MARCH, 2015. SD/- SD/- ( R.C. SHARMA ) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED: 13 TH MARCH, 2015 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 38, MUMBAI 4. THE CIT CENTRAL -IV, MUMBAI CITY 5. THE DR, SMC BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.