EAGLE HOME APPLIANCES P. LTD, V. ITO 7(3)(2),

MA 635/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6072 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2005-2006
• Appeal Filed On: 27-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRAVAN KUMAR
• Assessee Lawyers: MRS J R CHANDEKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI E BENCH BEFORE SHRI D.MANMOHAN, VICE PRESIDENT & SHRI T.R.SOOD, ACCOUNTANT MEMBER M.A.NOS.634 & 635/MUM/2010 A.Y. 2005-06 [ARISING OUT OF I.T.A.NOS.5419/M/08 & 2831/M/09] M/S EAGLE HOME APPLIANCES P. LTD. [FORMERLY M/S TRADE TEAMS LTD.] 4 TH FLOOR, WANOWARIE, PUNE 411 040 PAN: AAACT 3316 M VS. INCOME TAX OFFICER 7 (3)(2), MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : MRS. J.R.CHANDEKAR. RESPONDENT BY : MR. SHRAVAN KUMAR. O R D E R PER T.R.SOOD, AM: THROUGH THESE MISCELLANEOUS APPLICATIONS ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF THE TRIBUNAL DATED 30-9-1 0 IN I.T.A.NOS.5419/M/09 AND 2831/M/09 THROUGH WHICH ASS ESSEES APPEALS WERE DISMISSED IN LIMINE FOR NON PROSECUTION. 2. THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT A ROUND THE DATE OF HEARING THE SITUATION IN PUNE WAS VERY VOLATILE BECAUSE OF JUDGMENT IN THE CASE OF RAM JANAMBHUMI WAS TO BE DELIVERED O N 30-9-2010 I.E. ON THE DATE OF HEARING. SHE FURTHER SUBMITTED THAT EVEN A FAX MESSAGE WAS ALSO SENT TO THE TRIBUNAL AND THE COPY OF THE S AME HAS BEEN FILED ON RECORD. SHE MADE A PRAYER THAT THE HEARING COULD NOT BE ATTENDED BECAUSE OF THESE REASONS AND SINCE ASSESSEE HAS BEE N DENIED AN 2 OPPORTUNITY OF HEARING, THEREFORE, THE ORDER OF THE TRIBUNAL SHOULD BE RECALLED. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS, WE ARE SATISFIED THAT THE ASSESSEE BECAUSE OF GENUINE REASONS COULD NOT ATTEN D THE PROCEEDINGS BEFORE THE TRIBUNAL. THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL IN I.T.A.NOS.5419/M/09 AND 2831/M/09 AND DIRECT THE RE GISTRY TO FIX THE HEARING OF THE APPEALS ON 21 ST MARCH, 2011. THE ASSESSEE SHOULD TAKEN NOTICE FROM THIS ORDER ITSELF AS NO SEPARATE NOTICE WILL BE ISSUED. 4. IN THE RESULT, MISCELLANEOUS APPLICATIONS ARE AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 7 TH DAY OF JANUARY, 2011. SD/- SD/- (D.MANMOHAN) (T.R.SOOD) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI:7 TH JANUARY, 2011. P/-*