LOTUS INVESTMENTS LTD, V. ACIT CEN CIR 13,

MA 552/MUM/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5291 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-10-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2003-2004
• Appeal Filed On: 15-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JI TENDRA YADAV
• Assessee Lawyers: S A MUKHADAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G MUMBAI BEFORE SHRI PRAMOD KUMAR (AM) AND SMT. ASHA VIJAYARA GHAVAN (JM) M.A. NO. 552/MUM/2010 (ARISING OUT OF ITA NO.4700/MUM/2009) ASSESSMENT YEAR- 2003-04 M/S. LOTUS INVESTMENTS LTD., 1, ANUP SUN BEAM CO. OP. HSG. SOC., JUHU VERSOVA LINK ROAD, ANDHERI(W), MUMBAI-400 053 PAN-AACL 6350M THE ACIT, CENT. CIR. 13, CGO BLDG., MUMBAI-400 020 (APPELLANT) VS. (RESPONDENT) APPELLANT BY: SHRI S.A MUKHADAM RESPONDENT BY: SHRI JITENDRA YADAV O R D E R PER ASHA VIJAYARAGHAVAN (JM) BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE RE QUESTED TO RECALL THE ORDER OF THE TRIBUNAL PASSED ON 23 RD JULY,2010 PLEADING THAT THE NON ATTENDANCE BEFORE THE TRIBUNAL ON THE SCHEDULED DAT E WAS DUE TO THE FACT THAT THE ASSESSEE HAS NOT RECEIVED THE FRESH NOTIC E OF HEARING AS THE PERSON WHO WAS ASSIGNED THE DUTY TO INTIMATE THE FR ESH DATE WRONGLY INTIMATED THAT THE HEARING WILL BE REFIXED AND FRES H NOTICE WILL BE ISSUED. 2. WE FIND THAT THE REASON GIVEN BY THE ASSESSEE IS SATISFACTORY AND HENCE, IN OUR OPINION, THE ASSESSEE CANNOT BE MADE TO SUFFER. IN THE INTEREST OF JUSTICE, THEREFORE, WE CONSIDER IT PROP ER TO RECALL OUR TRIBUNALS ORDER DT. 23 RD JULY, 2010 AND DIRECT THE REGISTRY TO FIX THIS APP EAL FOR FRESH HEARING ON 29.12.2010. SINCE THE DATE WAS AN NOUNCED IN THE COURT, NO FORMAL NOTICE WILL BE ISSUED TO THE PARTI ES FOR THE HEARING OF THIS APPEAL ON 29.12.2010. M.A. NO. 552/M/10 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THIS 29 TH DAY OF OCTOBER, 2010 SD/- SD/- (PRAMOD KUMAR) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 29 TH OCTOBER, 2010 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR G BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI M.A. NO. 552/M/10 3 DATE INITIALS 1 DRAFT DICTATED ON: 29.10.2010 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 29.10.2010 ______ 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. DATE ON WHICH FILE GOES TO THE HEAD CLERK: _________ ______ 9. DATE OF DISPATCH OF ORDER: _________ ______