SHITAL DIAMOND LTD, V. DCIT 8(3),

MA 642/MUM/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4502 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 15-09-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAVEEN GUPTA
• Assessee Lawyers: B V JHAVERI
• Keywords: Bonafide mistake

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E-1 MUMBAI BEFORE SMT. P.MADHAVI DEVI, JM & SHRI RAJENDRA SINGH, AM M.A.NOS.642, 810 & 811/MUM/2009 [ARISING OUT OF I.T.A.NOS.5053, 5054 & 5055/M/07 A.YS.1996-97, 1997-98 & 1998-99 M/S. SHEETAL DIAMONDS LTD., C/O. B.S.VASA, ADVOCATE 213/215, JOLLY BHAVAN NO.1, 10, NEW MARINE LINES, MUMBAI 400 020 PAN NO. AABCS 3005 P VS. DY. COMMISSIONER OF I.T. 8(3), MUMBAI (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI B.V.JHAVERI. REVENUE BY : SHRI NAVEEN GUPTA. O R D E R PER P.MADHAVI DEVI, JM: THESE MISCELLANEOUS APPLICATIONS ARE FILED BY THE ASSESSEE U/S.254(2) OF THE I.T.ACT FOR RECALL OF THE TRIBUN ALS ORDER DATED 18-6- 2009 DISMISSING ASSESSEES I.T.APPEAL NOS.5053,5054 AND 5055/M/07 IN LIMINE. 2. IT IS SUBMITTED IN THE MISCELLANEOUS APPLICATION THAT NON ATTENDANCE DURING THE COURSE OF HEARING OF THE APPE AL IS DUE TO UNINTENTIONAL MISTAKE IN RECORDING THE DATE OF HEAR ING ON EARLIER OCCASION. IN SUPPORT OF THIS CONTENTION AN AFFIDAVI T OF THE CHARTERED ACCOUNTANT WHO IS APPEARING FOR THE ASSESSEE BEFORE THE TRIBUNAL HAS BEEN FILED. 2 3. HAVING GONE THROUGH THE CONTENTIONS IN THE AFFI DAVIT FILED AND ALSO AFTER HEARING BOTH THE PARTIES, WE ARE SATISFI ED THAT THERE WAS NO INTENTIONAL NEGLIGENCE ON THE PART OF THE ASSESSEE FOR NON ATTENDANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFO RE, IN THE INTEREST OF JUSTICE AND IN VIEW OF RULE 24 OF ITAT RULES, WE DE EM IT FIT AND PROPER TO RECALL THE TRIBUNALS ORDER DATED 18-6-2009 AND FIX THE APPEALS FOR HEARING ON 22-4-2010. AS BOTH THE PARTIES HAVE BEEN INFORMED ABOUT THE DATE OF HEARING IN THE OPEN COURT, NO FRESH NOT ICE NEED BE SENT. 4. IN THE RESULT, MISCELLANEOUS APPLICATIONS ARE AL LOWED. ORDER PRONOUNCED ON THIS 9 TH DAY OF MARCH, 2010. SD/- SD/- (RAJENDRA SINGH) (P.MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI:9 TH MARCH, 2010. P/-*