PREMLEELA DEVELOPERS, V. ASST CIT 15(3),

MA 440/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2375 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 04-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

S C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE S/SHRI H.L. KARWA, HONBLE PRESIDENT AND N.K . BILLAIYA, AM .. , . . , / MA NO. 440 /MUM/2013 ARISING OUT OF ITA NO.4728/MUM/2011 ( / ASSESSMENT YEAR : 2007-08) M/S PREMLEELA DEVELOPERS, B-23, DATTANI TOWER, S.V. ROAD, BORIVALI (W), MUMBAI 400 092. / VS. ACIT 15 (3), MATRU MANDIR, IST FLOOR, TARDEO RD., MUMBAI 400 020. # $ ./ PAN : AAFFP8017P ( %#& / APPELLANT ) .. ( '(#& / RESPONDENT ) A PPLICANT BY SHRI BHUPENDRA SHAH R E SPONDENT BY : SHRI TUSHAR DHAWAL SINGH ) * + ,-. / DATE OF HEARING : 22-8-2014 /012 + ,-. / DATE OF PRONOUNCEMENT : 22-08-2014 [ 3 / O R D E R PER N.K. BILLAIYA, A.M . : . . , THIS MISC. APPLICATION BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO. 4728/MUM/2011 DATED 22-05-2 013. 2. THE ASSESSEE CLAIMS THAT THE TRIBUNAL HAS DISMIS SED THE APPEAL FOR NON-ATTENDANCE AND THEREFORE THE APPEAL MAY BE RECA LLED SO THAT THE ASSESSEE CAN DEFEND ITS CASE. THE ASSESSEE ALONG WITH ITS AU THORIZED REPRESENTATIVE APPEARED BEFORE US. THOUGH THE SERVICE OF THE NOTIC E WAS NOT DENIED YET, IT WAS STATED THAT THE ASSESSEE, IF ALLOWED ONE MORE O PPORTUNITY, CAN DEFEND ITS CASE. MA 440 /MUM/13 2 3. WE HAVE CAREFULLY PERUSED THE ORDER OF THE TRIBU NAL. IN OUR CONSIDERED OPINION, THE ASSESSEE DESERVE ONE MORE CHANCE TO DE FEND ITS CASE. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL ITA NO. 4728/ MUM/2011 SUBJECT TO THE PAYMENT OF COST OF RS. 1000/- BY THE ASSESSEE. THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 18-11-2014. BOTH THE PARTI ES HAVE NOTED THE DATE OF HEARING WAIVING THE RIGHT OF SERVICE OF NOTICE. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND AUGUST, 2014. 3 + /012 ) 4 5 6$7 22-8-2014 0 + 8* SD/- SD/- (H.L. KARWA) (N.K. BILLAIYA ) /PRESIDENT ACCOUNTANT MEMBER ) $* MUMBAI ; 6$ DATED 22-8-2014 [ .A../ R.K. , SR. PS !' # $%&' (!'% / COPY OF THE ORDER FORWARDED TO : 1. %#& / THE APPELLANT 2. '(#& / THE RESPONDENT. 3. - ) B, ( %) / THE CIT(A) - CONCERNED, MUMBAI 4. - ) B, / CIT- CONCERNED,MUMBAI 5. E8 'A,AF , - %. F-2 , ) $* / DR, ITAT, MUMBAI C BENCH 6. 8G H* / GUARD FILE. !' ) / BY ORDER, (%, 'A, //TRUE COPY// */)+ , ( DY./ASSTT. REGISTRAR) , ) $* / ITAT, MUMBAI