VIRENDRA & CO, V. ASST CIT,

MA 439/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7401 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 1994-1995
• Appeal Filed On: 26-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O A MAO
• Assessee Lawyers: MATHURIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH F, MUMBAI BEFORE SHRI N.V.VASUDEVAN(J.M) & SHRI B.RAMAK OTAIAH (A.M) MA NO.439/MUM/2011 (ARISING OUT OF ITA NO.1799/MUM/2010) A.Y. 1994-95. M/S. VIRENDRA & COMPANY, 274, NEW DARUKHANAN, MAZGAON, MUMBAI 10. PAN: AAAFV 0875A (APPLICANT) VS. THE ACIT, CIR. 17(1), 113, PIRAMAL CHAMBERS, PAREL, MUMBAI 12. (RESPONDENT) APPLICANT BY : SHRI M.S.MATHURIA RESPONDENT BY : SHRI O.A.MAO DATE OF HEARING : 16/12/20 11 DATE OF PRONOUNCEMENT : ORDER PER N.V.VASUDEVAN, J.M, THIS IS A MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE PRAYING THAT THE TRIBUNAL SHOULD RECALL ITS ORDER DATED 12/7/201 1 DISMISSING THE ABOVE APPEAL FOR NON-PROSECUTION. THE ABOVE APPEAL WAS L ISTED FOR HEARING ON 12/7/2011. SINCE THE ASSESSEE DID NOT APPEAR ON TH AT DATE THE APPEAL WAS DISMISSED FOR NON-PROSECUTION. ACCORDING TO THE AS SESSEE FOR THE HEARING ON 12/7/11 THE ASSESSEE WAS NOT SERVED NOTICE OF HEARI NG. IT HAS ALSO BEEN HIGHLIGHTED IN THE APPLICATION THAT THE ASSESSEE I S INTERESTED IN PURSUING THE APPEAL. AN AFFIDAVIT OF THE MANAGING PARTNER OF TH E ASSESSEE HAS ALSO BEEN FILED. MA 439/M/2011 2 2. WE ARE OF THE VIEW THAT THERE IS A REASONABLE C AUSE FOR THE ASSESSEES FAILURE TO APPEAR ON 12/7/2011 WHEN THE CASE WAS CA LLED FOR HEARING. CONSEQUENTLY WE RECALL THE ORDER DATED 12/7/2011 A ND DIRECT THAT THE APPEAL BE LISTED FOR HEARING ON 13/3/2012. THE D ATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO INFORMED THAT NO SEPARATE NOTICE OF HEARING WILL BE SENT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH DEC.2011 SD/- SD/- (B.RAMAKOTAIAH) (N.V.VASUDEVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED. 16 TH DEC.2011 COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CITY CONCERNED 4. THE CIT(A)- CONCERNED 5. THE D.RC BENCH. (TRUE COPY) BY ORDER ASST. REGISTRAR, I TAT, MUMBAI BENCHES MUMBAI. VM. MA 439/M/2011 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 13/12/2011 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 14/12/2011 SR.PS/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/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7. FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER