ALCOP CONDUCTORS P. LTD, V. ITO 8(1)(1),

MA 610/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7253 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 15-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K B MENON
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI VIJAY PAL RAO, JM M.A.NO.610/MUM/2010 (ARISING OUT OF ITA NO.80/MUM/2009 : ASST. YEAR 200 4-2005) M/S.ALCOPP CONDUCTORS PRIVATE LIMITED C-406, GILBERT CHS, GILBERT ROAD ANDHERI, MUMBAI 400 058. PAN : AACCA2063L. THE INCOME TAX OFFICER WARD 8(1)(1) MUMBAI. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI DEVENDRA JAIN RESPONDENT BY : SHRI P.K.B.MENON DATE OF HEARING : 18.11.2011 DATE OF PRONOUNCEMENT : 18.11.2011 O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE ASSESSEE PRAYING FOR THE RECALLIN G OF THE ORDER OF THE TRIBUNAL DATED 20 TH AUGUST, 2010 IN ITA NO.80/MUM/2009. THE LEARNED CO UNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FURTHE R CONTENDED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR APPEARANCE ON THE DATE OF HEARING. IN SUPPORT OF HIS SUBMISSION, AN AFFIDAVIT OF SHRI SUR ESH DANDEKAR, THE DIRECTOR OF THE ASSESSEE-COMPANY DATED 14 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 APPEAL WAS TAKEN UP FOR HEARING BY THE TRIBUNAL . WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 12 TH DECEMBER, 2011. NO SEPARATE NOTICE NEED BE SENT TO THE ASSESSEE AS THE MA NO.610/MUM/2010 M/S.ALCOPP CONDUCTORS PRIVATE LIMITED. 2 ANNOUNCEMENT TO THIS EFFECT WAS MADE IN THE OPEN CO URT AND THE LEARNED A.R. HAS WAIVED HIS RIGHT TO SEPARATE NOTICE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF NOVEMBER, 2011. SD/- SD/- (VIJAY PAL RAO) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 18 TH NOVEMBER, 2011. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) VIII, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.