SUMO INTERNAITNAL P. LTD, V. DCIT 8(3),

MA 652/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 5387 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2002-2003
• Appeal Filed On: 02-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARI GOVIND SINGH PER R K
• Assessee Lawyers: MANISH J SHETH
• Keywords: Reasonable cause

Judgement Text

1 MA 652/MUM/2010. IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI MUMBAI MUMBAI MUMBAI E EE E BENCH BENCH BENCH BENCH MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI BEFORE BEFORE BEFORE BEFORE SHRI D K AGARWAL, JM & SHRI D K AGARWAL, JM & SHRI D K AGARWAL, JM & SHRI D K AGARWAL, JM & SHRI R K PANDA, AM SHRI R K PANDA, AM SHRI R K PANDA, AM SHRI R K PANDA, AM MISCELLANEOUS APPLICATION NO MISCELLANEOUS APPLICATION NO MISCELLANEOUS APPLICATION NO MISCELLANEOUS APPLICATION NO. 652/MUM/2010 . 652/MUM/2010 . 652/MUM/2010 . 652/MUM/2010 ARISING OUT OF ARISING OUT OF ARISING OUT OF ARISING OUT OF ITA NO. 1345/MUM/2009 (ASST YEAR 2003-04) SUMO INTERNATIONAL P LTD 425 GEMSTAR COMMERCIAL COMPLEX RAMACHANDRA LANE EXTN KACHAPADA, MALAD, (WEST) MUMBAI 64 VS THE DY COMMR OF INCOME TAX 8(3) MUMBAI ( (( (A AA APPLICANT PPLICANT PPLICANT PPLICANT ) )) ) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) PAN NO. PAN NO. PAN NO. PAN NO.AADCS9185Q AADCS9185Q AADCS9185Q AADCS9185Q ASSESSEE BY SHRI MANISH J SHETH REVENUE BY SHRI HARI GOVIND SINGH PER R K PANDA, AM PER R K PANDA, AM PER R K PANDA, AM PER R K PANDA, AM THE ASSESSEE, THROUGH THIS MISCELLANEOUS APPLICATI ON, REQUESTS THE TRIBUNAL TO RECALL THE EX-PARTE ORDER DISMISSING TH E APPEAL OF THE ASSESSEE FOR NON APPEARANCE. 2 THE LD COUNSEL FOR THE ASSESSEE REFERRING TO THE MISCELLANEOUS APPLICATION AND THE COPY OF THE AFFIDAVIT SUBMITTED THAT AN ADJ OURNMENT PETITION WAS FILED ON 7.10.2010 STATING THAT THE QUANTUM APPEAL OF THE AS SESSEE VIDE ITA NO,.5293/MUM/2009 WAS SCHEDULED FOR HEARING ON 10.1 2.2010. THIS, BEING THE PENALTY APPEAL, THE SAME SHOULD BE ADJOURNED TILL T HE OUTCOME OF THE QUANTUM APPEAL. HOWEVER, THE ADJOURNMENT PETITION WAS NOT PLACED BEFORE THE BENCH. 2 MA 652/MUM/2010. HE ACCORDINGLY, SUBMITTED THAT IN THE INTEREST OF J USTICE, THE EX-PARTY ORDER MAY BE RECALLED AND THE ASSESSEE BE GIVEN AN OPPORTUNIT Y TO ARGUE ITS CASE. 3 AFTER HEARING BOTH THE SIDES AND ON GOING THROUGH THE CONTENTS OF THE MISCELLANEOUS APPLICATION AS WELL AS THE COPY OF TH E AFFIDAVIT, WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE ON THE PART OF TH E ASSESSEE FOR SUCH NON APPEARANCE ON THE DATE OF HEARING. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL. THE APPEAL IS FIXED FOR HEARING ON 17.2. 2011, WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPA RATE NOTICE OF HEARING WILL BE ISSUED TO WHICH BOTH THE PARTIES AGREED. 4 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E ON 4 TH FEB 2011. SD/- SD/- ( (( ( D K AGARWAL D K AGARWAL D K AGARWAL D K AGARWAL ) )) ) JUDICIAL MEMBER ( (( ( R K PANDA R K PANDA R K PANDA R K PANDA ) )) ) ACCOUNTANT MEMBER PLACE: MUMBAI : DATED: 4 TH FEB 2011 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI