RAMESH M. JAIN, V. ADDL CIT RG 19(1),

MA 664/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7410 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 11-11-2010
• 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 D, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI VIJAY PAL RAO, JM M.A.NO.664/MUM/2010 (ARISING OUT OF ITA NO.1388/MUM/2010 : ASST. YEAR 2 006-2007) SHRI RAMESH M.JAIN SUNRISE BUILDING, 1 ST FLOOR 5 TH ROAD, KHAR (WEST) MUMBAI 400 052. PAN : AABPJ1569L. THE ADDL.COMMISSIONER OF INCOME-TAX RANGE 19(1) MUMBAI. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI SUBHASH CHHAJED RESPONDENT BY : SHRI P.K.B.MENON DATE OF HEARING : 02.12.2011 DATE OF PRONOUNCEMENT : 02.12.2011 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 15 TH OCTOBER, 2010 IN ITA NO.1388/MUM/2010. THE LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL CONTEN DED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR APPEARANCE ON TH E DATE OF HEARING. IN SUPPORT OF HIS SUBMISSION, AN AFFIDAVIT OF THE ASSESSEE DATED 09 TH NOVEMBER, 2011 WAS FILED. THE LEARNED D.R. DID NOT RAISE ANY SERIOUS OBJECTIO N 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 17 TH JANUARY, 2012. NO SEPARATE NOTICE NEED BE SENT TO T HE ASSESSEE AS THE ANNOUNCEMENT MA NO.664/MUM/2010 SHRI RAMESH M.JAIN. 2 TO THIS EFFECT WAS MADE IN THE OPEN COURT AND THE L EARNED 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 02 ND DAY OF DECEMBER, 2011. SD/- SD/- (VIJAY PAL RAO) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 02 ND DECEMBER, 2011. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) 30, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.