UN ITED GAVLA LTD, V. DCIT CEN CIR 33,

MA 752/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6217 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: misc
• Appeal Filed On: 23-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAVAN KUMAR
• Assessee Lawyers: MANISH SANGHAVI
• Keywords: Reasonable cause

Judgement Text

P IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH F,MUMBAI BEFORE SHRI R.V. EASWAR (PRESIDENT) & SHRI RAJENDRA SINGH(AM) M.A.NO.752/MUM/2010 (ARISING OUT OF I.T.A.NOS.4320 TO 4324/MUM/2009) (A.YS. 2003-04 TO 2007-08) UNITED GALVA LTD., 126, 3 RD STAGE, MUNDARGI INDL. AREA, BANGALORE RD., BELLARY-583 101. PAN: AAACU 4697 E VS. ASST.COMMR. OF INCOME-TAX, CENT. CIR. 33, OLD CGO BLDG., M.K. ROAD, MUMBAI-400 020. APPLICANT RESPONDENT APPLICANT BY SHRI MANISH SANGHAVI. RESPONDENT BY SHRI SH RAVAN KUMAR. O R D E R PER RAJENDRA SINGH, AM : THIS MISC. APPLICATION HAS BEEN FILED BY THE ASSES SEE REQUESTING FOR RECALLING OF THE ORDER DATED 30-11-2010 OF THE TRIB UNAL IN ITA NOS.4320 TO 4324/MUM/2009. IN THE SAID ORDER, THE TRIBUNAL HAD DISMISSED THE APPEALS OF THE ASSESSEE AS UNADMITTED FOR WANT OF REPRESENTATION F ROM THE SIDE OF THE ASSESSEE. IN THE MISC. APPLICATION, IT HAS BEEN SUBMITTED THA T NON-APPEARANCE ON THE DATE OF HEARING ON 30-11-2010 WAS BECAUSE OF THE FACT TH AT THE ASSESSEE HAD NOT RECEIVED THE NOTICE OF HEARING. IT HAS ALSO BEEN SU BMITTED THAT ON EARLIER OCCASIONS THE ASSESSEE HAD APPEARED FROM TIME TO TI ME AT THE TIME OF HEARING. IT HAS ACCORDINGLY BEEN REQUESTED THAT THE ORDER MAY BE RECALLED FOR DISPOSAL AFTER HEARING THE ASSESSEE. MA 752/M/10 UNITED GA VLA LTD. 2 2. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECO RDS AND CONSIDERED THE MATERIAL CAREFULLY. WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE FOR NON- APPEARANCE OF THE ASSESSEE ON THE DATE OF HEARING O N 30-11-2010. WE, THEREFORE, RECALL THE ORDER DATED 30-11-2010 OF THE TRIBUNAL AND RESTORE THE APPEALS TO THEIR ORIGINAL NUMBERS WHICH WILL BE HEA RD ON 11-05-2011 . THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AND, THEREFORE, NO FORMAL NOTICE OF HEARING IS REQU IRED TO BE ISSUED BY THE REGISTRY. 3. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT TODAY, THE 11T H DAY OF MARCH, 2011. SD/- SD/- (R.V. EASWAR) (RAJENDRA SINGH) PRESIDENT ACC OUNTANT MEMBER MUMBAI: 11TH MARCH , 2011. NG: COPY TO : 1. ASSESSEE. 2. DEPARTMENT. 3 CIT(A), CENT.VIII, MUMBAI. 4 CIT, CENT. III,MUMBAI. 5.DR,F BENCH,MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI. MA 752/M/10 UNITED GA VLA LTD. 3 DETAILS DATE INITIALS DESIGNA TION 1. DRAFT DICTATED ON 11-03-2011 SR.PS/ 2. DRAFT PLACED BEFORE AUTHOR 11-03-2011 SR.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/ 6. KEPT FOR PRONOUNCEMENT ON 11-03-11 SR.PS/ 7. FILE SENT TO THE BENCH CLERK 11-03-11 SR.PS/ 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO THE AR 10. DATE OF DISPATCH OF ORDER