NISHILAND PARK LTD, V. ITO WD 3(2)(3),

MA 716/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0357 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2001-2002
• Appeal Filed On: 29-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M SUBRAMANIAN
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES I MUMBAI BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER /AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER M.A. NO. 716/MUM/2012 (ARISING OUT OF ITA NO. 3352/MUM/2008) ASSESSMENT YEAR 2001-02 NISHILAND PARK LTD., B BLOCK, NORTH STAND, WANKHEDE STADIUM, D ROAD, CHURCHGATE, MUMBAI-400 020. VS. I.T.O. WARD 3(2)(3) MUMBAI. PAN: AAACD 3974 E (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI M. SUBRAMANIAN RESPONDENT BY : NONE DATE OF HEARING : 26-04-2013 DATE OF PRONOUNCEMENT : 26-04-2013 O R D E R PER VIJAY PAL RAO, J.M. THIS MISCELLANEOUS APPLICATION (M.A) BY THE AS SESSEE IS DIRECTED AGAINST THE ORDER DT. 28 TH SEPTEMBER 2011 OF THIS TRIBUNAL, WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON-P ROSECUTION. 2. WE HAVE HEARD THE LD. AUTHORISED REPRESENTATIVE (A R) AND CONSIDERED RELEVANT MATERIAL ON RECORD. THE ASSESS EE HAS ALSO FILED AFFIDAVIT IN SUPPORT OF THE M.A WHERE BY EXPLAINED THE REASONS FOR NON- APPEARANCE BEFORE THIS TRIBUNAL WHEN THE APPEAL OF THE ASSESSEE WAS CALLED FOR HEARING ON 19 TH SEPTEMBER 2011. HAVING CONSIDERED THE SUBMISSIONS AND GOING THROUGH THE REASONS EXPLAINED IN THE AFFIDAVIT, WE ARE SATISFIED THAT THE ASSESSEE HAS A REASONABLE CAUSE FOR NOT M.A. NO. 716/MUM/2012 NISHILAND PARK LTD., 2 APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEAL OF T HE ASSESSEE WAS CALLED FOR HEARING AND DISMISSED FOR NON-PROSECUTIO N. ACCORDINGLY, THE IMPUGNED ORDER DT. 28 TH SEPTEMBER 2011 IS RE-CALLED AND THE APPEAL OF THE ASSESSEE IS DIRECTED TO FIX FOR HEARI NG ON 03-07-2013. SINCE THE DATE OF HEARING OF THE APPEAL HAS BEEN PR ONOUNCED IN THE OPEN COURT AND BOTH THE PARTIES HAVE BEEN INFORMED, THEREFORE NO SEPARATE NOTICE OF HEARING SHALL BE GIVEN. IN THE RESULT, THE M.A FILED BY THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH APRIL, 2013. SD/- SD/- ( SANJAY ARORA ) (VIJAY PAL RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATE: 26 TH APRIL, 2013 TNMM COPY TO: 1. APPLICANT 2. RESPONDENT 3. THE CONCERNED CIT (A) 4. THE CONCERNED CIT 5. DR I BENCH, ITAT, MUMBAI 6. GUARD FILE //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , / ITAT, MUMBAI