K.R. ENTERPRISES, V. ITO 20(1)(4),

MA 486/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6465 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 30-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K SINGH
• Assessee Lawyers: SANJAY R PARIKH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D MUMBAI BEFORE SHRI D.K. AGARWAL (JM) AND SHRI PRAMOD KUMAR (AM) M.A. NO. 486/MUM/2010 (ARISING OUT OF IT(SS)A NO.39/MUM/2006) BLOCK PERIOD 1.4.2001 TO 31.3.2002 M/S. K.R. ENTERPRISES, 203, ANAND VIHAR, SHANTIVAN, MHADA, OSHIWARA, ANDHERI (W), MUMBAI-400 053 PAN-AAEFK 5869 VS. THE ITO 20(1)(4), MUMBAI (APP LICANT ) (RESPONDENT) APPLICANT BY: SHRI SANJAY R. PARIKH RESPONDENT BY: SHRI S.K. SINGH O R D E R PER PRAMOD KUMAR (AM) BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE REQU ESTS TO RECALL THE ORDER OF THE TRIBUNAL PASSED ON 2.6.2008 PLEADI NG THAT THE NON ATTENDANCE BEFORE THE TRIBUNAL WAS ON ACCOUNT OF TH E FACT THAT THERE WAS A LULL IN BUSINESS ON ACCOUNT OF WHICH THE BUSINESS HAS BEEN TEMPORARILY SUSPENDED AND THERE WAS NOBODY AVAILABLE AT THE ADD RESS GIVEN IN FORM NO. 36. 2. WE FIND THAT THE REASONING GIVEN BY THE ASSESSEE IS SATISFACTORY AND ACCORDINGLY WE ACCEPT THE SAME. 3. ACCORDINGLY, WE RECALL THE ORDER DT. 2.6.2008 AN D DIRECT THE REGISTRY TO FIX THIS APPEAL FOR FRESH HEARING ON 6 TH JUNE, 2011. SINCE THE M.A. NO. 486/M/2010 2 DATE WAS ANNOUNCED IN THE COURT, NO FORMAL NOTICE W ILL BE ISSUED TO THE PARTIES FOR THE HEARING OF THIS APPEAL ON 6.6.2011. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THIS 8 TH DAY OF APRIL, 2011 SD/- SD/- (D.K. AGARWAL ) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 8 TH APRIL, 2011 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR D BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI M.A. NO. 486/M/2010 3 DATE INITIALS 1 DRAFT DICTATED ON: 8 . 0 4 .201 1 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 8 .0 4 .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. 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK: DATE ON WHICH FILE GOES TO AR _________ ______ 10 . DATE OF DISPATCH OF ORDER: _________ ______