DEEPAK DADLANI, V. ITO WD 1(1),

MA 471/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7836 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2003-2004
• Appeal Filed On: 13-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P ARTH SARATHI NAIK
• Assessee Lawyers: M SUBRAMANIAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI VIJAY PAL RAO, JM M.A.NO.471/MUM/2011 (ARISING OUT OF ITA NO.2105/MUM/2010 : ASST. YEAR 2 003-2004) SHRI DEEPAK DADLANI C/O.SHINEY BADLANI , SUIT NO.602 ASHIRVAD C.H.S., 16 TH CROSS ROAD KHAR (WEST), MUMBAI 400 052. PAN : AACPD0104C. THE INCOME TAX OFFICER WARD 1(1) MUMBAI. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI M.SUBRAMANIAN RESPONDENT BY : SHRI PARTHSARATHI NAIK DATE OF HEARING : 09.03.2012 DATE OF PRONOUNCEMENT : 09.03.2012 O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FOR THE RECALLIN G OF THE ORDER OF THE TRIBUNAL DATED 20 TH DECEMBER, 2010 IN ITA NO.2105/MUM/2010. THE LEARNE D COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL CONTEN DED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR APPEARANCE ON THE DATE OF HEARING. IN SUPPORT OF HIS SUBMISSION, AN AFFIDAVIT OF THE ASSE SSEE HAS BEEN FILED. THE LEARNED D.R. DID NOT RAISE ANY SERIOUS OBJECTION TO IT. 2. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR THE ABSENCE O F THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAKEN UP FOR HEARING BY THE TRIBUNAL . WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THE A PPEAL FOR HEARING ON 18 TH APRIL, 2012. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESS EE AS THE ANNOUNCEMENT TO THIS MA NO.471/MUM/2011 SHRI DEEPAK DADLANI. 2 EFFECT WAS MADE IN THE OPEN COURT AND THE LEARNED A .R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 09 TH DAY OF MARCH, 2012. SD/- SD/- (VIJAY PAL RAO) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 09 TH MARCH, 2012. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) X, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.