LEELA SCOTTISH LACE P.LTD, V. CIT 8,

MA 475/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9430 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 17-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V KRISHNAMOORTHY
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A MUMBAI BEFORE SHRI DINESH KUMAR AGARWAL, JM AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER M.A. NO. 475/MUM/2012 (ARISING OUT OF ITA NO.4084/MUM/2011) ASSESSMENT YEAR-2006-07 M/S. LEELA SCOTTISH LACE PVT. LTD., LEELA BAUG, SIR M.V. ROAD, ANDHERI (E), MUMBAI-400 059 PAN-AAACD 9926D VS. THE CIT 8, AAYAKAR BHAVAN, MUMBAI-400 020 (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI NITESH JOSHI RESPONDENT BY: SHRI V. KRISHNAMOORTHY DATE OF HEARING :12.10.2012 DATE OF PRONOUNCEMENT: 12.10.2012 O R D E R PER N.K. BILLAIYA, AM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE REQ UESTED TO RECALL THE ORDER OF THE TRIBUNAL PASSED ON 19 TH MARCH, 2012. THE ASSESSEE FILED AN AFFIDAVIT JUSTIFYING THE CAUSE FOR THE NON ATTENDAN CE ON THE SCHEDULED DATE. 2. WE HAVE CONSIDERED THE AFFIDAVIT FILED BY THE AS SESEE AND FIND THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR NON APPEARANCE ON THE DATE OF HEARING. THEREFORE, IN THE INTEREST OF JUSTICE , WE CONSIDER IT PROPER TO RECALL OUR TRIBUNALS ORDER DT. 19 TH MARCH, 2012 AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR FRESH HEARING ON 10 TH DECEMBER, 2012. SINCE THE DATE WAS ANNOUNCED IN THE COURT, NO FORMAL NOTICE WILL BE IS SUED TO THE PARTIES FOR THE HEARING OF THIS APPEAL ON 10 TH DECEMBER, 2012 M.A. NO. 475/M/2012 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH OCTOBER, 2012 SD/- SD/- (DINESH KUMAR AGARWAL) (N.K. BILLAIYA ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 12 TH OCTOBER, 2012 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR A BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI