THE SAMARTH NAGAR LOKHANDWLA COMPLEX CHS ASSOCIATION LTD, V. ITO 20(3)3,

MA 535/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7835 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2006-2007
• Appeal Filed On: 15-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK
• Assessee Lawyers: JALESHWAR SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI VIJAY PAL RAO, JM M.A.NOS.534 & 535/MUM/2011 (ARISING OUT OF ITA NOS.2646 & 2647/MUM/2010 : ASST . YEARS 2004-2005 & 2006-2007) THE SAMARTH NAGAR LOKHANWAL COMPLEX CHS ASSOCIATION LIMITED GARDEN NO.5, LOKHANWALA COMPLEX NEAR RISHI TOWER, ANDHERI (WEST) MUMBAI 400 053. PAN : AAAAT6732D. THE INCOME TAX OFFICER WARD 20(3)(3) MUMBAI. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI JALESHWAR SINGH RESPONDENT BY : SHRI A.K.NAYAK DATE OF HEARING : 02.03.2012 DATE OF PRONOUNCEMENT : 02.03.2012 O R D E R PER R.S.SYAL, AM : THESE TWO MISCELLANEOUS APPLICATIONS U/S.254(2) OF THE INCOME-TAX ACT, 1961 HAVE BEEN MOVED BY THE ASSESSEE PRAYING FOR TH E RECALLING OF THE COMMON ORDER OF THE TRIBUNAL DATED 29 TH JULY, 2011 IN ITA NOS.2646 & 2647/MUM/2010. THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT TH E TRIBUNAL HAS DISMISSED THE APPEALS OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL CONTENDED THAT THE ASSESSEE WAS PREVENTED BY REASON ABLE CAUSE FOR APPEARANCE ON THE DATE OF HEARING. IN SUPPORT OF HIS SUBMISSION, AN AFFIDAVIT OF THE ASSESSEES COUNSEL DATED 08 TH NOVEMBER, 2011 WAS FILED. THE LEARNED D.R. DID NO T RAISE ANY SERIOUS OBJECTION TO IT. 2. WE HAVE HEARD THE RIVAL PARTIES AND PERUSED THE RELEVANT MATERIAL ON RECORD. WE ARE SATISFIED WITH THE REASONS FOR THE ABSENCE O F THE ASSESSEE AT THE TIME WHEN THE APPEALS WERE TAKEN UP FOR HEARING BY THE TRIBUN AL. WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THESE APPEALS FOR HEARING ON 2 ND MA NOS.534 & 535/MUM/2011 THE SAMARTH NAGAR LOKHANWAL COMPLEX CSH ASSO.LTD.. 2 APRIL, 2012. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE ANNOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE LEAR NED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS AR E ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 02 ND DAY OF MARCH, 2012. SD/- SD/- (VIJAY PAL RAO) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 02 ND MARCH, 2012. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) XXXI, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.