SHRI CHANDRAKANT K. INGAWALE, V. ITO 1(3),

MA 57/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7040 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 24-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALEXANDER CHANDY
• Assessee Lawyers: KISHORE K PODDAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER MA NO. 57/MUM/2011 (ARISING OUT OF ITA NO. 203/MUM/2010) (ASSESSMENT YEAR: 2004-05) SHRI CHANDRAKANT K. INGAWALE INCOME TAX OFFICER - 1 (3) BLOCK NO. 704, BLDG. NO. 5 VARDAN BUILDING SHRI SWAMI KRIPA, DHOKALI VS. 16, WAGLE INDUSTRIAL ESTSTE KOLSHET ROAD, THANE (W) 400064 THANE (W) 400064 PAN - AABPI 0404 N APPELLANT RESPONDENT APPELLANT BY: SHRI KISHORE K. PODDAR RESPONDENT BY: SHRI ALEXANDER CHANDY DATE OF HEARING: 26.08.2011 DATE OF PRONOUNCEMENT: 26.08.2011 O R D E R PER B. RAMAKOTAIAH, A.M. THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE EXPARTE ORDER IN ITA NO. 203 /MUM/2010 DATED 9 TH SEPTEMBER 2010 PASSED FOR NON-APPEARANCE ON THE DAT E OF HEARING. 2. THE LEARNED COUNSEL FOR THE ASSESSEE REFERRING TO T HE MISCELLANEOUS APPLICATION AND AFFIDAVIT FILED BY THE ASSESSEE EXP LAINED THE REASONS FOR SUCH NON-APPEARANCE ON THE APPOINTED DATE. 3. AFTER HEARING BOTH THE SIDES AND AFTER GOING THROUG H THE CONTENTS OF THE MISCELLANEOUS APPLICATION AS WELL AS THE AFFIDA VIT OF THE ASSESSEE WE FIND THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASS ESSEE FOR SUCH NON- APPEARANCE ON THE APPOINTED DATE. WE, THEREFORE, RE CALL THE ORDER OF THE TRIBUNAL DATED 9 TH SEPTEMBER 2010 AND FIX THE HEARING OF THE APPEAL O N 16 TH NOVEMBER 2011, WHICH WAS ANNOUNCED IN THE OPEN COUR T. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING SHALL BE SENT TO WHICH BOTH THE PARTIES AGREED. MA NO. 57/MUM/2011 SHRI CHANDRAKANT K. INGAWALE 2 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH AUGUST 2011. SD/- SD/- (D.K. AGARWAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 26 TH AUGUST 2011 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) II, THANE 4. THE CIT I, THANE 5. THE DR, C BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.