GUARAV CONSTRUCION, V. ITO WD 1(14),

MA 721/MUM/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4292 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2003-2004
• Appeal Filed On: 03-11-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M SUBRAMANIAN
• Assessee Lawyers: KISHAN VYAS
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G,MUMBAI BEFORE SHRI S.V.MEHROTRA, (A.M)& SMT. P.MADHAVI D EVI (J.M) MA NO.721/MUM/09(ARISING OUT OF ITA NO.2883/M/09,A. Y.2003-04) MA NO.722/MUM/09(ARISING OUT OF ITA NO.2884/M/08,A. Y. 2004-05) M/S. GAURAV CONSTRUCATIONS, PURUSHOTTAM PLAZA, POST:- KASAR VADAVLI, WAGHBIL, G.B.ROAD, DIST. THANE 400 606 PAN : AAEFG 1184B (APPLICANT) VS. INCOME TAX OFFICER 16(3)(4), MATRU MANDIR, 2 ND FLOOR, TARDEO, MUMBAI 07. (RESPONDENT) APPLICANT BY : SHRI M. SUBRAMANIAN RESPONDENT BY : SHRI. KISHAN VYAS ORDER PER S.V.MEHROTRA, A.M. BY THESE MISCELLANEOUS APPLICATIONS THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE EX-PARTE ORDER OF THE TRIBUNAL IN T HE APPEALS OF THE ASSESSEE FOR THE ASSESSMENT YEARS 2003-04 & 2004-05 IN ITA NOS. 7 21/MUM/09& 722/MUM/09 DATED 24/07/09. 2. THE ASSESSEES APPEALS WERE DISMISSED IN-LIMINE FOR WANT OF PROSECUTION. IN THE MISCELLANEOUS APPLICATION THE ASSESSEE H AS INTERALIA POINTED OUT THAT NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE, THEREFORE, COULD NOT BE COMPLIED BY IT. IN SUPPORT OF ITS CONTENTION THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT DATED 30/10/09 OF THE PARTNER SHRI KAMLESH H. RANAWAT. AFTER GOING THROUGH THE CONTENTS O F THE MISCELLANEOUS MA NO.721&722/M/09 2 APPLICATION READ WITH THE AFFIDAVIT IN SUPPORT OF THE SAME WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE DATE FIXED FOR HEARING. WE THEREFORE, RECALL OUR ORDER DATED 24/07/2009 AND DIRECT THE REGI STRY TO FIX BOTH THE APPEALS FOR HEARING ON 04/03/2010 AND THE DATE HAS PR ONOUNCED IN THE OPEN COURT, THEREFORE, NO SEPARATE NOTICE SHALL BE SERVED ON THE PARTIES. 3. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATI ONS ARE ALLOWED. ORDER PRONOUNCED ON THE 18 TH DAY OF JAN.2010 SD/- SD/- (P.MADHAVI DEVI) (S.V.MEHROTRA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT. 18TH JAN. 2010 COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3 . THE CIT(A)-CONCERNED 4. THE CIT,CITY CONCERNED . 5. THE D.RG BEN CH. (TRUE COPY) BY ORDER ASST. REGISTRAR, I TAT, MUMBAI BENCHES MUMBAI. VM. MA NO.721&722/M/09 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 15/01/10 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 15/01/10 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7. FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER MA NO.721&722/M/09 4