ANTOP HILL WARE HOUSING LTD, V. DCIT CIR 6(1),

MA 522/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7845 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2001-2002
• Appeal Filed On: 02-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JI TENDRA YADAV
• Assessee Lawyers: M SUBRAMANIAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH C,MUMBAI BEFORE SHRI N.V. VASUDEVAL (JM) & SHRI B. RAMAKOTA IAH (AM) M.A. NO. 522/MUM/2011 (ARISING OUT OF I.T.A. NO.3317/MUM/2005) (A.Y. 2001-02) M/S. ANTOP HILL WAREHOUSING CO. LTD., B-225, ANTOP HILL WAREHOUSING COMPLEX, ACME CO. ROAD (SALT PAN ROAD), NEAR KRISHNA STEEL INDUSTRIES, OPP. INDIAN HUME PIPE CO. LTD., WADALA (E), MUMBAI-400 037. PAN: AAACA 0970 G. VS. DY. COMMR. OF INCOME-TAX, CIRCLE 6(1), MUMBAI. APPLICANT RESPONDENT APPLICANT BY SHRI M. SUBRAMANIAN. RESPONDENT BY SHRI J ITENDRA YADAV. DATE OF HEARING 10-02-2012 DATE OF PRONOUNCEMENT 10-02-2012 O R D E R PER N.V. VASUDEVN, JM : THIS IS A MISC. APPLICATION FILED BY THE ASSESSEE PRAYING FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 11-09-2008 BY WHICH THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON-PROSECUTION. 2. IN THE MISC. APPLICATION, IT HAS BEEN SUBMITTED THAT THERE WAS A CHANGE OF COUNSEL AND THE NEW COUNSEL ENGAGED BY THE ASSESSEE COULD NOT BE PRESENT IN MA NO.522/MUM/2011 ANTOP HILL WAREHOUSING CO.LTD. 2 COURT ON 01-09-2008 WHEN THE APPEAL WAS CALLED FOR HEARING BECAUSE THE COUNSEL WAS ENGAGED IN ANOTHER COURT IN ANOTHER CASE. 3. WE HAVE CONSIDERED THE REASONS GIVEN IN THE MISC . APPLICATION AND ARE OF THE VIEW THAT THERE WAS A REASONABLE CAUSE FOR NON- APPEARANCE OF THE ASSESSEE ON 01-09-2008 WHEN THE APPEAL WAS CALLED FOR HEARIN G. ACCORDINGLY, WE RECALL THE ORDER DATED 11-09-2008. THE APPEAL IS DIRECTED TO B E FIXED FOR HEARING ON 23-04- 2012 . THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COU RT AND IT WAS MADE CLEAR THAT NO SEPARATE NOTICE OF HEARING WILL BE IS SUED TO THE PARTIES. 4. IN THE RESULT, THE MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 10TH DAY OF FEBRUARY, 2012. SD/- SD/- (B. RAMAKOTAIAH) (N.V. VASUDEVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI: 10 TH FEBRUARY , 2012. NG: COPY TO : 1. DEPARTMENT. 2.ASSESSEE. 3 CIT(A)-VI,,MUMBAI. 4 CIT, MUMBAI CITY-VI,MUMBAI. 5.DR,C BENCH,MUMBAI. 6.MASTER FILE. (TRUE COPY) MA NO.522/MUM/2011 ANTOP HILL WAREHOUSING CO.LTD. 3 BY ORDER, ASST. REGISTRAR, ITAT, MUMBAI. MA NO.522/MUM/2011 ANTOP HILL WAREHOUSING CO.LTD. 4 DETAILS DATE INITIALS DESIGNA TION 1. DRAFT DICTATED ON 10-02-2012 SR.PS/ 2. DRAFT PLACED BEFORE AUTHOR 10-02-2012 SR.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/ 6. KEPT FOR PRONOUNCEMENT ON SR.PS/ 7. FILE SENT TO THE BENCH CLERK SR.PS/ 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO THE AR 10. DATE OF DISPATCH OF ORDER