CHANDANI GEMS P. LTD, V. ITO 5(1)-3,

MA 475/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4950 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 23-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JI TENDRA YADAV
• Assessee Lawyers: SAMEER G DALAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER MA NO. 475/MUM/2010 (ARISING OUT OF ITA NO. 2554/MUM/2009) (ASSESSMENT YEAR: 2006-07) M/S. CHANDANI GEMS P. LTD. INCOME TAX OFFICER - 5(1 )-3 210, ROOPRAJ BUILDING MUMBAI 497, S.V.P. ROAD VS. MUMBAI 400004 PAN - AACCC7539 D APPELLANT RESPONDENT APPELLANT BY: SHRI SAMEER G. DALAL RESPONDENT BY: SHRI JITENDRA YADAV O R D E R PER B. RAMAKOTAIAH, A.M. THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE EXPARTE ORDER IN ITA NO. 255 4/MUM/2009 DATED 20.01.2010 PASSED FOR NON-APPEARANCE ON THE DATE OF HEARING. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO T HE MISCELLANEOUS APPLICATION AND AFFIDAVIT FILED BY THE ASSESSEE EXP LAINED THE REASONS FOR SUCH NON-APPEARANCE ON THE APPOINTED DATE. 3. AFTER HEARING BOTH THE SIDES AND AFTER GOING THROUG H THE CONTENTS OF THE MISCELLANEOUS APPLICATION AS WELL AS THE AFFIDA VIT OF THE ASSESSEE WE FIND THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASS ESSEE FOR SUCH NON- APPEARANCE ON THE APPOINTED DATE. WE, THEREFORE, RE CALL THE ABOVE CITED ORDER OF THE TRIBUNAL AND FIX THE HEARING OF THE AP PEAL ON 9 TH NOVEMBER 2010, WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO WHIC H BOTH THE PARTIES AGREED. MA NO. 475/MUM/2010 M/S. CHANDANI GEMS P. LTD. 2 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH SEPTEMBER 2010. SD/- SD/- (D.K. AGARWAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 24 TH SEPTEMBER 2010 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) V, MUMBAI 4. THE CIT V, MUMBAI CITY 5. THE DR, C BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.