CLSA INDIA LTD, V. ADDL CIT RG 4(1),

MA 521/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7833 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2001-2002
• Appeal Filed On: 02-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V V SHASTRI
• Assessee Lawyers: H P SUTAR
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D MUMBAI BEFORE SHRI N.V.VASUDEVAN, JUDICIAL MEMBER & SHRI T.R.SOOD, ACCOUNTANT MEMBER M.A.NO.521/MUM/2011 - A.Y 2001-02 [ARISING OUT OF I.T.A.NO.2292-MUM-2005] CLSA INDIA LIMITED, 8/F, DALAMAL HOUSE, NARIMAN POINT, MUMBAI 400 021. PAN: AAACC 2262 K VS. THE ADDL. COMMISSIONER OF I.T.4(1), MUMBAI (APPLICLANT) (RESPONDENT) APPLICANT BY : SHRI H.P.SUTAR. RESPONDENT BY : SHRI V.V.SHASTRI. DATE OF HEARING:09-03-2012. DATE OF PRONOUNCEMENT: 09-03-2012. O R D E R T.R.SOOD, AM : IN THIS CASE ASSESSEE HAS MOVED THIS MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER OF THE TRIBUNAL IN INT.2 292/MUM/2005 THROUGH WHICH ASSESSEES APPEAL HAS BEEN DISMISSED IN LIMIN E FOR NON PROSECUTION. 2. THE LD. COUNSEL OF THE ASSESSEE POINTED OUT THAT ORIGINALLY APPEAL WAS FIXED FOR HEARING ON 14-7-2011 BUT THAT DAY THE BENCH WAS NOT FUNCTIONING. THEREAFTER NO FRESH NOTICE WAS ISS UED. SINCE ASSESSEE HAS BEEN DEPRIVED OF THE OPPORTUNITY OF HEARING, TH EREFORE, HE PRAYED THAT THE ORDER MAY BE RECALLED. 3. ON THE OTHER HAND, LD. DR HAS NO SERIOUS OBJECTI ON IF THE ORDER WAS RECALLED. M.A.NO.521 OF 2011 M/S.CL SA INDIA LTD. 2 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE FIND THAT ASSESSEES APPEAL WAS DISMISSED IN LIMINE FOR NON PROSECUTION. BUT SINCE ASSESSEE HAD NOT RECEIVED THE NOTICE AND EFFECTIVE OPPORTUNI TY HAS BEEN DENIED TO THE ASSESSEE, WE, IN THE INTEREST OF JUSTICE, RE CALL OUR ORDER IN I.T.A.NO.2292-MUM-2005. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THE APPEAL ON 23-04-2012. THE DATE OF HEARING WAS A NNOUNCED IN THE OPEN COURT, THEREFORE, SEPARATE NOTICE WILL NOT BE ISSUED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 9/3/2012. SD/- SD/- (N.V.VASUDEVAN) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 9/3/ 2012. P/-*